{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2015/regulation-6",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2015/regulation-6.json",
  "legislation": "uksi/2015/948",
  "legislation_title": "The Tax Avoidance Schemes (Information) (Amendment) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/tax-avoidance-schemes-information-amendment-regulations-2015",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendment of the Tax Avoidance Schemes (Information) Regulations 2012",
  "text": "After regulation 8A (prescribed information under section 312B: information and timing) insert—\n“Exemption from duty under section 313\n8B. 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.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Inserted by regulation 16 of S.I. 2013/2592."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/948/regulation/6",
    "retrieved_at": "2026-10-28T23:39:34.347990+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."
}