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