{
  "url": "https://openlegislation.uk/annual-tax-on-enveloped-dwellings-returns-regulations-2013/regulation-2",
  "json_url": "https://openlegislation.uk/annual-tax-on-enveloped-dwellings-returns-regulations-2013/regulation-2.json",
  "legislation": "uksi/2013/1844",
  "legislation_title": "The Annual Tax on Enveloped Dwellings (Returns) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/annual-tax-on-enveloped-dwellings-returns-regulations-2013",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“ATED” means the annual tax on enveloped dwellings;\n“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;\n“prescribed” means prescribed by the Commissioners in a published Notice as revised or replaced from time to time.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/1844/regulation/2",
    "retrieved_at": "2026-10-29T00:46:54.415346+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."
}