{
  "url": "https://openlegislation.uk/finance-act-2012-schedule-38-tax-agents-dishonest-conduct-appointed-day-and-savings-order-2013/article-3",
  "json_url": "https://openlegislation.uk/finance-act-2012-schedule-38-tax-agents-dishonest-conduct-appointed-day-and-savings-order-2013/article-3.json",
  "legislation": "uksi/2013/279",
  "legislation_title": "The Finance Act 2012, Schedule 38 (Tax Agents: Dishonest Conduct) (Appointed Day and Savings) Order 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2012-schedule-38-tax-agents-dishonest-conduct-appointed-day-and-savings-order-2013",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Savings",
  "text": "Where a notice is given under section 20A of the Taxes Management Act 1970 (power to call for papers of tax accountant) on or before the 31st March 2013, for the purposes of that notice the amendments made by paragraphs 44 to 47 of that Schedule (consequential provisions) shall be disregarded.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1970 c. 9; section 20A was inserted by the Finance Act 1976 (c. 40), section 57 and Schedule 6, and amended by the Finance Act 1989 (c. 26), sections 143 and 168(2). Section 20A is repealed by the Finance Act 2012 (c. 14), Schedule 38, paragraph 44 and 45."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/279/article/3",
    "retrieved_at": "2026-10-29T01:04:43.365553+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."
}