# The Tax Avoidance Schemes (Information) Regulations 2012, Regulation 8B: Exemption from duty under section 313

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

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.

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Source: https://www.legislation.gov.uk/uksi/2012/1836/regulation/8B (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2012/regulation-8B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.