UK Statutory Instrument SI 2012/1836 United Kingdom

The Tax Avoidance Schemes (Information) Regulations 2012

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Trader1 Any Person1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Trader — also bound by 864 other Acts
Companies Act 2006 244 duties
Companies Act 1985 85 duties
Any Person — also bound by 2684 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.009 Prescribed cases under section 313(3)(a) Regulated
  • Include tax avoidance scheme information on your HMRC returnsTrader
s.010 Prescribed cases under section 313(3)(b) Regulated
  • Provide tax avoidance scheme information separately to HMRC when requiredAny Person
20 other provisions — procedural and definitional
s.001 Citation and commencement
s.002 Interpretation
s.003 Revocations
s.004 Prescribed information in respect of notifiable proposals and arrangements
s.005 Time for providing information under section 308, 308A, 309 or 310
s.006 Prescribed information under sections 312 , 312ZA and 312A
s.007 Time for providing information under section 312A
s.008 Exemption from duty under section 312A
s.008 Prescribed information under section 312B: information and timing
s.008 Exemption from duty under section 313
s.011 Prescribed information under section 313(1)
s.012 Time for providing information under section 313(3)(b)
s.013 Prescribed information under section 313ZA: information and timing
s.013 Prescribed information under section 313ZB: information and timing
s.013 Prescribed information under section 313ZC: information and timing
s.014 Time for providing information under section 313A and 313B
s.015 Prescribed information under section 313C: information and timing
s.016 Higher rate of penalty following a failure to comply with an order under section 306A or 314A
s.017 Electronic delivery of information
s.018 Amendment of the Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 2004

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.