The Annual Tax on Enveloped Dwellings Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2013
These Regulations prescribe arrangements which enable or might be expected to enable any person to obtain a tax advantage in relation to annual tax on enveloped dwellings, and which a promoter is required to notify to HMRC.
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Lifecycle
Department
Made
09 Oct 2013
—
In force
04 Nov 2013
Enabling power
The Treasury in exercise of the powers conferred upon them by sections 306(1)(a) and 317(2) of the Finance Act 2004make the following Regulations:
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