# The Tax Avoidance Schemes (Information) (Amendment, etc) Regulations 2013, Regulation 10: Annual tax on enveloped dwellings


After regulation 10(6) insert—
“(6A) In the case of a person who—
(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
(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—
(i) the effective date of the first transaction which forms part of the arrangements; or
(ii) the date of the receipt of the reference number allocated under the provisions of section 311;
the prescribed information shall be provided separately to HMRC.”.

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Source: https://www.legislation.gov.uk/uksi/2013/2592/regulation/10 (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-information-amendment-etc-regulations-2013/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.