{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-promoters-and-prescribed-circumstances-regulations-2004/regulation-5",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-promoters-and-prescribed-circumstances-regulations-2004/regulation-5.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": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Persons not to be treated as promoters under section 307(1)(b)(ii)",
  "text": "A person is not to be treated as a promoter under section 307(1)(b)(ii) where he is not connected with another person who is a promoter under section 307(1)(a) or (b)(i) in relation to—\n(a) the arrangements; or\n(b) arrangements which are substantially the same as those arrangements.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "uksi/2015/945",
      "affecting_title": "The Tax Avoidance Schemes (Promoters and Prescribed Circumstances) (Amendment) Regulations 2015"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1865/regulation/5",
    "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."
}