# The Tax Avoidance Schemes (Information) (Amendment, etc) Regulations 2013, Regulation 9: Annual tax on enveloped dwellings


After regulation 9(5) insert—
“(6) Subject to regulation 10(7) and (8) 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 required to make a return to HMRC under section 159 of the Finance Act 2013 in respect of annual tax on enveloped dwellings;
the prescribed information shall be included in the return under that section.”.

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Source: https://www.legislation.gov.uk/uksi/2013/2592/regulation/9 (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-information-amendment-etc-regulations-2013/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.