{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-promoters-prescribed-circumstances-and-information-amendment-regulations-2004/regulation-3",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-promoters-prescribed-circumstances-and-information-amendment-regulations-2004/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Information Regulations",
  "text": "(1) Regulation 4 of the Information Regulations is amended as follows.\n(2) At the end of paragraph (5) add—\n“This is subject to the following qualification.”.\n(3) After paragraph (5) insert—\n“(5A) In the case of a notification under section 310 which arises by virtue of the application of regulation 6 of the Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 2004 (persons not to be treated as promoters: legal professional privilege), the prescribed time is any time during the period of 5 days beginning with the day after the day on which the person enters into the first transaction forming part of the notifiable arrangements.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affecting": "uksi/2012/1836",
      "affecting_title": "The Tax Avoidance Schemes (Information) Regulations 2012"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/2613/regulation/3",
    "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."
}