{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-promoters-prescribed-circumstances-and-information-amendment-regulations-2004/introduction",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-promoters-prescribed-circumstances-and-information-amendment-regulations-2004/introduction.json",
  "legislation": "uksi/2004/2613",
  "legislation_title": "The Tax Avoidance Schemes (Promoters, Prescribed Circumstances and Information) (Amendment) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/tax-avoidance-schemes-promoters-prescribed-circumstances-and-information-amendment-regulations-2004",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nMade 7th October 2004\nLaid before the House of Commons 7th October 2004\nComing into force 14th October 2004\nThe Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 307(5), 310, 317(2) 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 is cited because of the meaning ascribed to “prescribed”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/2613/introduction",
    "retrieved_at": "2026-10-29T05:17:28.445420+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."
}