{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-47/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-47/paragraph-2.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/47/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) Paragraph 3 (approval etc of taxpayer notices and third party notices) is amended as follows.\n(2) After sub-paragraph (2) insert—\n“(2A) An application for approval under this paragraph may be made without notice (except as required under sub-paragraph (3)).”\n(3) In sub-paragraph (3)(c), after “is” insert “ to be ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/47/paragraph/2",
    "retrieved_at": "2026-10-29T09:11:08.872832+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."
}