{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-promoters-and-prescribed-circumstances-regulations-2004/introduction",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-promoters-and-prescribed-circumstances-regulations-2004/introduction.json",
  "legislation": "uksi/2004/1865",
  "legislation_title": "The Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/tax-avoidance-schemes-promoters-and-prescribed-circumstances-regulations-2004",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nMade 22nd July 2004\nLaid before the House of Commons 22nd July 2004\nComing into force 1st August 2004\nThe Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 307(5) and 318(1) of the Finance Act 2004, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2004 c. 12; section 318(1) is cited for the meaning of “prescribed”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1865/introduction",
    "retrieved_at": "2026-10-29T05:22:22.125268+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."
}