{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-promoters-and-prescribed-circumstances-amendment-regulations-2015/introduction",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-promoters-and-prescribed-circumstances-amendment-regulations-2015/introduction.json",
  "legislation": "uksi/2015/945",
  "legislation_title": "The Tax Avoidance Schemes (Promoters and Prescribed Circumstances) (Amendment) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/tax-avoidance-schemes-promoters-and-prescribed-circumstances-amendment-regulations-2015",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Taxes\nMade 26th March 2015\nLaid before House of Commons 27th March 2015\nComing into force 17th April 2015\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 307(5) and 318(1) of the Finance Act 2004 and now exercisable by them.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2004 c. 12. Section 318(1) is cited because of the meaning of “prescribed”."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The functions of the Commissioners of Inland Revenue (“the Board”) were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that a reference to the Commissioners of Inland Revenue, however expressed, shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/945/introduction",
    "retrieved_at": "2026-10-28T23:39:36.547299+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}