{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-etc-regulations-2013/note",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-etc-regulations-2013/note.json",
  "legislation": "uksi/2013/2592",
  "legislation_title": "The Tax Avoidance Schemes (Information) (Amendment, etc) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-etc-regulations-2013",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Tax Avoidance Schemes (Information) Regulations 2012 (S.I. 2012/1836) in two tranches. These changes are made following the amendment of Part 7 of the Finance Act 2004 (“Part 7”) by the Finance Act 2013.\nRegulations 4 to 14 make consequential changes to S.I. 2012/1836 required in order to extend this regime to arrangements which enable, or might be expected to enable, any person to obtain a tax advantage in relation to annual tax on enveloped dwellings. This instrument should be read with Annual Tax on Enveloped Dwellings Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2013 (S.I. 2571).\nRegulations 15 to 20 make amendments to the S.I. 2012/1836 to prescribe what information must be provided under new disclosure obligations introduced to Part 7, and by when this information must be provided.\nRegulation 2 makes transitional provision for arrangements arising between 31st January 2013 and 3rd November 2013 which are prescribed under regulation 4 of S.I. 2571.\nA Tax Information and Impact Note covering regulations 2 to 14 was published on 15th July 2013 and is available on the HMRC website at http://www.hmrc.gov.uk/tiin/high-val-res-prop-non-naturals.pdf. It remains an accurate summary of the impacts of those regulations.\nA Tax Information and Impact Note covering regulations 15 to 20 was published on 11th December 2012 and is available on the HMRC website at http://www.hmrc.gov.uk/tiin/2012/tiin8003.htm. It remains an accurate summary of the impacts of those regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/2592/note",
    "retrieved_at": "2026-10-29T00:38:22.040776+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."
}