# The Annual Tax on Enveloped Dwellings (Returns) Regulations 2013, Regulation 2: Interpretation


In these Regulations—
“ATED” means the annual tax on enveloped dwellings;
“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;
“prescribed” means prescribed by the Commissioners in a published Notice as revised or replaced from time to time.

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Source: https://www.legislation.gov.uk/uksi/2013/1844/regulation/2 (the official version)
Page: https://openlegislation.uk/annual-tax-on-enveloped-dwellings-returns-regulations-2013/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.