{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-etc-regulations-2013/regulation-4",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-etc-regulations-2013/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Annual tax on enveloped dwellings",
  "text": "In regulation 2(2) for the definition of “the prescribed taxes” substitute—\n““the prescribed taxes” means capital gains tax, corporation tax, income tax, inheritance tax, stamp duty land tax and annual tax on enveloped dwellings.”.",
  "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/4",
    "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."
}