{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2012/regulation-2",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2012/regulation-2.json",
  "legislation": "uksi/2012/1836",
  "legislation_title": "The Tax Avoidance Schemes (Information) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2012",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In these Regulations a reference to a numbered section (without more) is a reference to the section of the Finance Act 2004 which is so numbered.\n(2) In these Regulations—\n“employment” has the same meaning as it has for the purposes of the employment income Parts of the Income Tax (Earnings and Pensions) Act 2003 (see section 4 of that Act) and includes offices to which the provisions of those Parts that are expressed to apply to employments apply equally (see section 5 of that Act); and “employee” and “employer” have corresponding meanings;\n“the filing date” is—\n(a)whichever date in regulation 12(4)(a) to (c) applies to the relevant return or in the case of inheritance tax the last day of the period mentioned in regulation 9(5)(b); or\n(b)in the case of regulation 10(7) the date by which the relevant return is required to be delivered;\n“the prescribed taxes” means the apprenticeship levy, capital gains tax, corporation tax, income tax, inheritance tax, stamp duty land tax and annual tax on enveloped dwellings.\n(3) In reckoning any period under regulation 5 (apart from paragraph (8)), or regulations 8A, 13A, 14, 15 and 16, any day which is a non-business day within the meaning of section 92 of the Bills of Exchange Act 1882 (computation of time) shall be disregarded.\n(4) In regulations 10(2) and (3), 11(4) and 12(2) expressions which are used in Part 4 of the Finance Act 2003 have the same meaning as in that Part.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 2(2) substituted (4.11.2013) by The Tax Avoidance Schemes (Information) (Amendment, etc) Regulations 2013 (S.I. 2013/2592), regs. 1, 4"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 2(2) inserted (21.12.2017) by The Tax Avoidance Schemes (Miscellaneous Amendments) Regulations 2017 (S.I. 2017/1171), regs. 1(1), 6 (with reg. 1(2))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 2(3) inserted (4.11.2013) by The Tax Avoidance Schemes (Information) (Amendment, etc) Regulations 2013 (S.I. 2013/2592), regs. 1, 15"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 in force at 1.9.2012, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1882 c. 61. Section 92 was amended by sections 3 and 4 of the Banking and Financial Dealings Act 1971 (c. 80)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2003 c. 14."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/1836/regulation/2",
    "retrieved_at": "2026-10-29T01:25:31.724318+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."
}