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Regulation 8B Exemption from duty under section 313F1

United Kingdom

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.

Annotations

Textual amendments

F1

Reg. 8B inserted (16.4.2015) by The Tax Avoidance Schemes (Information) (Amendment) Regulations 2015 (S.I. 2015/948), regs. 1, 6