{
  "url": "https://openlegislation.uk/finance-act-1997/schedule-2/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-1997/schedule-2/paragraph-3.json",
  "legislation": "ukpga/1997/16",
  "legislation_title": "Finance Act 1997",
  "legislation_url": "https://openlegislation.uk/finance-act-1997",
  "path": "schedule/2/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "In section 118B (furnishing of information etc. by revenue traders)—\n(a) in subsection (1)(a), after sub-paragraph (ii) there shall be inserted\n“or\n(iii) any transaction or activity effected or taking place in the course or furtherance of a business,”;\n(b) in subsection (1)(b), at the end there shall be inserted “ or to the transaction or activity ”; and\n(c) in subsection (3), after “any business” there shall be inserted “ , or to any transaction or activity effected or taking place in the course or furtherance of any business, ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1997/16/schedule/2/paragraph/3",
    "retrieved_at": "2026-10-29T09:27:43.076653+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."
}