# The Tax Avoidance Schemes (Miscellaneous Amendments) Regulations 2017, Regulation 7: Amendment of the Tax Avoidance Schemes (Information) Regulations 2012


In regulation 10 (prescribed cases under section 313(3)(b)), 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.”.

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Source: https://www.legislation.gov.uk/uksi/2017/1171/regulation/7 (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-miscellaneous-amendments-regulations-2017/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.