{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-miscellaneous-amendments-regulations-2017/regulation-7",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-miscellaneous-amendments-regulations-2017/regulation-7.json",
  "legislation": "uksi/2017/1171",
  "legislation_title": "The Tax Avoidance Schemes (Miscellaneous Amendments) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/tax-avoidance-schemes-miscellaneous-amendments-regulations-2017",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Amendment of the Tax Avoidance Schemes (Information) Regulations 2012",
  "text": "In regulation 10 (prescribed cases under section 313(3)(b)), after paragraph (6A) insert—\n“(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.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph (6A) was inserted by S.I. 2013/2592."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1171/regulation/7",
    "retrieved_at": "2026-10-28T23:05:44.526257+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."
}