{
  "url": "https://openlegislation.uk/finance-act-2010/schedule-1/paragraph-18",
  "json_url": "https://openlegislation.uk/finance-act-2010/schedule-1/paragraph-18.json",
  "legislation": "ukpga/2010/13",
  "legislation_title": "Finance Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-act-2010",
  "path": "schedule/1/paragraph/18",
  "kind": "paragraph",
  "number": "18",
  "heading": null,
  "text": "(1) In order to establish the amount of bank payroll tax payable by it, every taxable company must deliver a return to HMRC.\n(2) The return must be delivered on or before 31 August 2010.\n(3) A return under this paragraph is referred to as a bank payroll tax return.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/13/schedule/1/paragraph/18",
    "retrieved_at": "2026-10-29T09:10:09.149991+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."
}