{
  "url": "https://openlegislation.uk/data-gathering-powers-relevant-data-regulations-2012/note",
  "json_url": "https://openlegislation.uk/data-gathering-powers-relevant-data-regulations-2012/note.json",
  "legislation": "uksi/2012/847",
  "legislation_title": "The Data-gathering Powers (Relevant Data) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/data-gathering-powers-relevant-data-regulations-2012",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations specify the data (“relevant data”) that data-holders may be required to provide to an officer of Her Majesty’s Revenue and Customs under the provisions of Schedule 23 to the Finance Act 2011 (c. 11) (“Schedule 23”).\nParagraph 1 of Schedule 23 provides that an officer of Her Majesty’s Revenue and Customs may, by notice in writing, require a relevant data-holder to provide relevant data. Part 2 of Schedule 23 sets out different types of data-holder. These Regulations specify the relevant data to be provided by each type of relevant data-holder.\nA Tax Information and Impact Note covering this instrument was published on 9th December 2010 alongside the draft legislation and is available on the HMRC website at http://www.hmrc.gov.uk/the library/tiins.htm. It remains an accurate summary of the impacts that apply to this instrument.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/847/note",
    "retrieved_at": "2026-10-29T01:36:31.920296+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."
}