{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-47/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-47/paragraph-9.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/47/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "(1) Paragraph 21 (taxpayer notices) is amended as follows.\n(2) In sub-paragraph (6), after “that” (in the first place) insert “ , as regards the person, ”.\n(3) In sub-paragraph (7), for “that” (in the third place) substitute “ the ”.\n(4) In sub-paragraph (8)—\n(a) after “repayments” insert “ of tax or withholding of income ”, and\n(b) after “64(2)” insert “ or (2A) ”.\n(5) After sub-paragraph (8) insert—\n“(9) In this paragraph references to the person who made the return are only to that person in the capacity in which the return was made.”",
  "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/9",
    "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."
}