# The Tax Avoidance Schemes (Information) Regulations 2012, Regulation 12: Time for providing information under section 313(3)(b)

Extent: E+W+S+N.I.

(1) The prescribed times for providing information in the cases prescribed in regulation 10 are as follows.
(2) In the case of regulation 10(2) any time during the period of 30 days beginning with the later of—
(a) the effective date of the first land 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.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) In the case of regulation 10(5)—
(a) for regulation 10(5)(a), any time during the period ending on 31st January next following the end of the year of assessment in question;
(b) for regulation 10(5)(b), any time during the period ending on the date defined as the filing date for the purposes of paragraph 14 of Schedule 18 to the Finance Act 1998 in respect of the period of account in question;
(c) for regulation 10(5)(c), any time during the period ending on the earliest date by which the person in question could be required to file a return under section 12AA of the Taxes Management Act 1970, determined in accordance with whichever of subsections (4) and (5) of that section is applicable.
(5) In the case of regulation 10(6) any time during the period of 12 months from the end of the month in which the first transaction forming part of the arrangements is entered into.
(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.
(5B) In the case of regulation 10(6B) 14 days after the end of the final tax period in respect of the tax year in which any person first enters into a transaction forming part of the ... arrangements and on the same date in each subsequent year until an advantage ceases to apply to any person.
(5C) In paragraph (5B) “tax period” has the meaning given in regulation 2(1) (interpretation) of the Income Tax (Pay As You Earn) Regulations 2003.
(6) In the case of regulation 10(7) and (8) , except where they relate to annual tax on enveloped dwellings, any time during the period ending on the filing date for the relevant return.
(7) In the case of regulation 10(9) the time that the claim is made.

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Source: https://www.legislation.gov.uk/uksi/2012/1836/regulation/12 (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2012/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.