Regulation 6 Amendment of the Tax Avoidance Schemes (Information) Regulations 2012

After regulation 8A^f1 (prescribed information under section 312B: information and timing) insert—

“Exemption from duty under section 313

8B.

Where an employee receives prescribed information from an employer under section 312A(2) or (2A) in circumstances where the employer has a duty to notify HMRC under section 313ZC in respect of that employee, then no duty arises under section 313(1) in respect of that employee.”