# The Tax Avoidance Schemes (Information) (Amendment, etc) Regulations 2013, Regulation 13: Annual tax on enveloped dwellings


After regulation 12(5) insert—
“(5A) In the cases of regulation 10(6A), (7) and (8), where it relates to annual tax on enveloped dwellings, any time during the period of 30 days beginning with the later of—
(a) the effective date of the first transaction which forms part of the arrangements; or
(b) the date of the receipt of the reference number allocated under the provisions of section 311.”.

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Source: https://www.legislation.gov.uk/uksi/2013/2592/regulation/13 (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-information-amendment-etc-regulations-2013/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.