# Finance Act 2011, Paragraph 48


A reference in this Schedule to providing data includes—
(a) preparing and delivering a return, statement or declaration, and
(b) providing documents.

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/23/paragraph/48 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-23/paragraph-48
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.