Regulation 7 Amendment of the Tax Avoidance Schemes (Information) Regulations 2012

In regulation 10 (prescribed cases under section 313(3)(b))^f1, after paragraph (6A) insert—

“(6B)

In the case of a person who expects an advantage to arise in respect of that person’s liability to pay, entitlement to a repayment of, or deferment of the liability to pay, the apprenticeship levy as a result of notifiable arrangements, the prescribed information shall be provided separately to HMRC in such form and manner as they may specify.”.