The Annual Tax on Enveloped Dwellings Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2015

These Regulations amend the Annual Tax on Enveloped Dwellings Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2013 (“the principal Regulations”). The principal Regulations prescribe arrangements which enable or might be expected to enable any person to obtain a tax advantage in relation to the annual tax on enveloped dwellings and which are required to be notified to HMRC under Part 7 of the Finance Act 2004 (c.12).