{
  "url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-regulations-2004/regulation-1",
  "json_url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-regulations-2004/regulation-1.json",
  "legislation": "uksi/2004/1929",
  "legislation_title": "The Value Added Tax (Disclosure of Avoidance Schemes) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-regulations-2004",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and interpretation",
  "text": "(1) These Regulations may be cited as the Value Added Tax (Disclosure of Avoidance Schemes) Regulations 2004 and come into force on 1st August 2004.\n(2) In these Regulations “Schedule 11A” means Schedule 11A to the Value Added Tax Act 1994.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1929/regulation/1",
    "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."
}