{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2012/regulation-8B",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2012/regulation-8B.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/8B",
  "kind": "regulation",
  "number": "8B",
  "heading": "Exemption from duty under section 313",
  "text": "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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 8B inserted (16.4.2015) by The Tax Avoidance Schemes (Information) (Amendment) Regulations 2015 (S.I. 2015/948), regs. 1, 6"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/1836/regulation/8B",
    "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."
}