# The Tax Avoidance Schemes (Information) (Amendment, etc) Regulations 2013, Regulation 12: Annual tax on enveloped dwellings


After regulation 11(4) insert—
“(5) In the cases prescribed in regulation 10(6A), (7) and (8), where they relate to annual tax on enveloped dwellings, the prescribed information is—
(a) the name and address of the person providing the information;
(b) any tax reference number or other personal identifier allocated by HMRC or a foreign tax authority to the person to whom the information relates;
(c) where a foreign tax authority has allocated a personal identifier, the name of the country on behalf of which that foreign tax authority acts;
(d) the reference number (or if more than one, any one reference number) allocated by HMRC under section 311 to the notifiable arrangements or proposed notifiable arrangements;
(e) the address of the property forming the subject of the arrangements (“the property”);
(f) the title number of the property (if any is allocated);
(g) the first chargeable period (within the meaning of section 94(8) of the Finance Act 2013) in which the person providing the information expects to obtain a tax advantage by virtue of the notifable arrangements;
(h) the name of the person providing the declaration as to the accuracy and completeness of the notification, where different from information provided under sub-paragraph (a); and
(i) the capacity in which the person mentioned in sub-paragraph (h) is acting.”.

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Source: https://www.legislation.gov.uk/uksi/2013/2592/regulation/12 (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-information-amendment-etc-regulations-2013/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.