{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-etc-regulations-2013/regulation-10",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-etc-regulations-2013/regulation-10.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": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Annual tax on enveloped dwellings",
  "text": "After regulation 10(6) insert—\n“(6A) In the case of a person who—\n(a) expects an advantage to arise in respect of that person’s liability to pay, entitlement to a repayment of, or deferment of the liability to pay, annual tax on enveloped dwellings as a result of notifiable arrangements; and\n(b) is not required to make a return to HMRC under section 159 of the Finance Act 2013 in respect of a transaction forming part of the notifiable arrangements within a period of 30 days beginning with the later of—\n(i) the effective date of the first transaction which forms part of the arrangements; or\n(ii) the date of the receipt of the reference number allocated under the provisions of section 311;\nthe prescribed information shall be provided separately to HMRC.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/2592/regulation/10",
    "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."
}