# The Tax Avoidance Schemes (Information) Regulations 2012, Regulation 14: Time for providing information under section 313A and 313B

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

(1) In the case of a requirement under or by virtue of section 313A(1) (pre-disclosure enquiry), the prescribed period is the period of 10 days beginning on the day after that on which the notice is issued.
(2) In the case of a requirement under or by virtue of section 313B(1) (reasons for non-disclosure: supporting information), the prescribed period is the period of 14 days beginning on the day after that on which the order is made.

---
Source: https://www.legislation.gov.uk/uksi/2012/1836/regulation/14 (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2012/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.