{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-47/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-47/paragraph-6.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/47/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "(1) Paragraph 11 (power to inspect premises used in connection with taxable supplies etc) is amended as follows.\n(2) In sub-paragraph (1)—\n(a) in paragraph (a), after “supplied” insert “ or documents relating to such goods ”,\n(b) in paragraph (b), after “acquired” insert “ or documents relating to such goods ”, and\n(c) in paragraph (c), after “as” insert “ or in connection with ”.\n(3) In sub-paragraph (2)(c), for “such goods” substitute “ the supply of goods under taxable supplies, the acquisition of goods from other member States under taxable acquisitions or fiscal warehousing ”.\n(4) In sub-paragraph (4)—\n(a) for “sub-paragraph (1)” substitute “ this paragraph ”, and\n(b) for “in that sub-paragraph” substitute “ here ”.",
  "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/6",
    "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."
}