{
  "url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-regulations-2004/regulation-3",
  "json_url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-regulations-2004/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Form and manner of notification",
  "text": "Notification of a scheme pursuant to paragraph 6(2) or 6(3) of Schedule 11A shall be made in such form and manner as may be specified in a notice published by the Commissioners and not withdrawn by a further notice.",
  "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/3",
    "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."
}