{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-48/paragraph-14",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-48/paragraph-14.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/48/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": null,
  "text": "After paragraph 61 insert—\n“Involved third parties\n61A (1) In this Schedule “involved third party” means a person described in the first column of the Table below.\n(2) In this Schedule, in relation to an involved third party, “relevant information”, “relevant document” and “relevant tax” have the meaning given in the corresponding entries in that Table.\nInvolved third party\nRelevant information and relevant documents\nRelevant tax\n1.\nA body approved by an officer of Revenue and Customs for the purpose of paying donations within the meaning of Part 12 of ITEPA 2003 (donations to charity: payroll giving) (see section 714 of that Act)\nInformation and documents relating to the donations\nIncome tax\n2.\nA plan manager (see section 696 of ITTOIA 2005 (managers of individual investment plans))\nInformation and documents relating to the plan, including investments which are or have been held under the plan\nIncome tax\n3.\nAn account provider in relation to a child trust fund (as defined in section 3 of the Child Trust Funds Act 2004)\nInformation and documents relating to the fund, including investments which are or have been held under the fund\nIncome tax\n4.\nA person who is or has been registered as a managing agent at Lloyd's in relation to a syndicate of underwriting members of Lloyd's\nInformation and documents relating to, and to the activities of, the syndicate\nIncome tax\nCapital gains tax\nCorporation tax\n5.\nA person involved (in any capacity) in an insurance business (as defined for the purposes of Part 3 of FA 1994)\nInformation and documents relating to contracts of insurance entered into in the course of the business\nInsurance premium tax\n6.\nA person who makes arrangements for persons to enter into contracts of insurance\nInformation and documents relating to the contracts\nInsurance premium tax\n7.\nA person who—\n(a)is concerned in a business that is not an insurance business (as defined for the purposes of Part 3 of FA 1994), and\n(b)has been involved in the entry into a contract of insurance providing cover for any matter associated with that business\nInformation and documents relating to the contracts\nInsurance premium tax\n8.\nA person who, in relation to a charge to stamp duty reserve tax on an agreement, transfer, issue, appropriation or surrender, is an accountable person (as defined in regulation 2 of the Stamp Duty Reserve Tax Regulations S.I. 1986/1711 (as amended from time to time))\nInformation and documents relating to the agreement, transfer, issue, appropriation or surrender\nStamp duty reserve tax\n9.\nA responsible person in relation to an oil field (as defined for the purposes of Part 1 of OTA 1975)\nInformation and documents relating to the oil field\nPetroleum revenue tax\n10.\nA person involved (in any capacity) in subjecting aggregate to exploitation in the United Kingdom (as defined for the purposes of Part 2 of FA 2001) or in connected activities\nInformation and documents relating to matters in which the person is or has been involved\nAggregates levy\n11.\nA person involved (in any capacity) in making or receiving taxable commodities (as defined for the purposes of Schedule 6 to FA 2000) or in connected activities\nInformation and documents relating to matters in which the person is or has been involved\nClimate change levy\n12.\nA person involved (in any capacity) with any landfill disposal (as defined for the purposes of Part 3 of FA 1996)\nInformation and documents relating to the disposal\nLandfill tax\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 48 para. 14 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2009/3054, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/48/paragraph/14",
    "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."
}