{
  "url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemesamendment-regulations-2005/regulation-5",
  "json_url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemesamendment-regulations-2005/regulation-5.json",
  "legislation": "uksi/2005/2009",
  "legislation_title": "The Value Added Tax (Disclosure of Avoidance Schemes)(Amendment) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemesamendment-regulations-2005",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": null,
  "text": "Add the following Schedule—\n“SCHEDULE\nRegulations 2(5) and 2(6)\nRow\nColumn 1\nScheme\nColumn 2\nDate\n(a)\nAny scheme allocated a reference number from 1 to 8 by the Value Added Tax (Disclosure of Avoidance Schemes)(Designations) Order 2004.\n1st August 2004\n(b)\nAny scheme that includes, or is associated with, a provision of a description falling within paragraphs 1 to 7 of Schedule 2 to the Value Added Tax (Disclosure of Avoidance Schemes)(Designations) Order 2004.\n1st August 2004\n(c)\nAny scheme allocated the reference number 9 or 10 by the Value Added Tax (Disclosure of Avoidance Schemes)(Designations) Order 2004 and which does not fall within row (b) above.\n1st August 2005\n(d)\nAny scheme that includes, or is associated with, a provision of a description falling within paragraph 8 of Schedule 2 to the Value Added Tax (Disclosure of Avoidance Schemes)(Designations) Order 2004 and which does not fall within rows (a) or (b) above.\n1st August 2005\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2004/1933, amended by S.I. 2005/1724."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/2009/regulation/5",
    "retrieved_at": "2026-10-29T04:55:30.160762+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."
}