{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-24/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-24/paragraph-2.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/24/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) Paragraph 5 (power to obtain information and documents about persons whose identity is not known) is amended as follows.\n(2) In sub-paragraph (2), omit “UK”.\n(3) In sub-paragraph (4)—\n(a) in paragraph (b), for the words from “the Taxes Acts” to the end substitute “ the law (including the law of a territory outside the United Kingdom) relating to tax, ”, and\n(b) in paragraph (c), omit “UK”.\n(4) Omit sub-paragraph (5).\n(5) The amendments made by this paragraph—\n(a) come into force on 1 April 2012, and\n(b) apply from then on in relation to tax regardless of when the tax became due (whether before, on or after that date).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/11/schedule/24/paragraph/2",
    "retrieved_at": "2026-10-29T09:09:31.813616+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."
}