{
  "url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-regulations-2004",
  "json_url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-regulations-2004.json",
  "id": "uksi/2004/1929",
  "title": "The Value Added Tax (Disclosure of Avoidance Schemes) Regulations 2004",
  "short_title": "Value Added Tax (Disclosure of Avoidance Schemes) 2004",
  "long_title": "These Regulations, which come into force on 1st August 2004, prescribe the time within which information concerning VAT avoidance schemes which are notifiable under Schedule 11A of the Value Added Tax Act 1994 must be provided to the Commissioners of Customs and Excise; they make provision for the form and manner of notification to be specified in a public notice published by the Commissioners; and they prescribe the information to be provided in respect both of schemes which must be notified and also of schemes which are voluntarily notified under Schedule 11A.",
  "citation": "S.I. 2004/1929",
  "type": "uksi",
  "year": "2004",
  "number": "1929",
  "version": "current",
  "date": "2004-07-22",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 5,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-regulations-2004/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-regulations-2004/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Time of notification",
      "url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-regulations-2004/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Form and manner of notification",
      "url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-regulations-2004/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Information to be notified",
      "url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-regulations-2004/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-regulations-2004/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-regulations-2004/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
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      "title": "Printed copy",
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      "date": "2008-12-05",
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      "source_url": "https://www.legislation.gov.uk/uksi/2004/1929/pdfs/uksi_20041929_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
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      "language": null,
      "date": "2008-12-06",
      "size": null,
      "url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-regulations-2004/pdf/uksiem_20041929_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2004/1929/pdfs/uksiem_20041929_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "rev in pt",
      "affected_provisions": "reg 2",
      "affecting": "uksi/2005/2009",
      "affecting_title": "The Value Added Tax (Disclosure of Avoidance Schemes)(Amendment) Regulations 2005",
      "affecting_provisions": "regs 2, 3(a)"
    },
    {
      "type": "am",
      "affected_provisions": "reg 2",
      "affecting": "uksi/2005/2009",
      "affecting_title": "The Value Added Tax (Disclosure of Avoidance Schemes)(Amendment) Regulations 2005",
      "affecting_provisions": "regs 2, 3(b)"
    },
    {
      "type": "rev in pt",
      "affected_provisions": "reg 4",
      "affecting": "uksi/2005/2009",
      "affecting_title": "The Value Added Tax (Disclosure of Avoidance Schemes)(Amendment) Regulations 2005",
      "affecting_provisions": "regs 2, 4(a)"
    },
    {
      "type": "am",
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      "affecting": "uksi/2005/2009",
      "affecting_title": "The Value Added Tax (Disclosure of Avoidance Schemes)(Amendment) Regulations 2005",
      "affecting_provisions": "regs 2, 4(b)"
    },
    {
      "type": "added",
      "affected_provisions": "Schedule",
      "affecting": "uksi/2005/2009",
      "affecting_title": "The Value Added Tax (Disclosure of Avoidance Schemes)(Amendment) Regulations 2005",
      "affecting_provisions": "regs 2, 5"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
        "schedule/11A/paragraph/6",
        "schedule/11A/paragraph/9",
        "schedule/11A/paragraph/13"
      ]
    }
  ],
  "changes_made_to": 5,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-regulations-2004/changes.json",
  "changes_made_by": 0,
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  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-regulations-2004/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1929",
    "retrieved_at": "2026-10-29T05:21:42.293443+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."
}