{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-49/paragraph-1",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-49/paragraph-1.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/49/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) This Schedule applies where—\n(a) a sum is payable by a person (“the debtor”) to the Commissioners under or by virtue of an enactment or under a contract settlement,\n(b) an officer of Revenue and Customs reasonably requires contact details for the debtor for the purpose of collecting that sum,\n(c) the officer has reasonable grounds to believe that a person (“the third party”) has any such details, and\n(d) the condition in sub-paragraph (2) is met.\n(2) That condition is that—\n(a) the third party is a company, a local authority or a local authority association, or\n(b) the officer has reasonable grounds to believe that the third party obtained the details in the course of carrying on a business.\n(3) This Schedule does not apply if—\n(a) the third party is a charity and obtained the details in the course of providing services free of charge, or\n(b) the third party is not a charity but obtained the details in the course of providing services on behalf of a charity that are free of charge to the recipient of the service.",
  "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/49/paragraph/1",
    "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."
}