{
  "url": "https://openlegislation.uk/finance-act-2012-schedule-38-tax-agents-dishonest-conduct-appointed-day-and-savings-order-2013/note",
  "json_url": "https://openlegislation.uk/finance-act-2012-schedule-38-tax-agents-dishonest-conduct-appointed-day-and-savings-order-2013/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order appoints 1 April 2013 as the date on which Schedule 38 to the Finance Act 2012 comes into force.\nSchedule 38 makes provision enabling HM Revenue and Customs (“HMRC”) to issue a tax agent with a conduct notice if it has determined that they have engaged in dishonest conduct, to obtain working papers from them, and impose penalties. Where an individual incurs a penalty in relation to dishonest conduct which exceeds £5,000, the Schedule provides that the Commissioners for HMRC may publish certain information about this individual.\nSchedule 38 repeals the previous powers to call for papers from a tax accountant under section 20A of the Taxes Management Act 1970. Article 3 of this Order preserves section 20A and related provisions in relation to notices issued under section 20A prior to the 1 April 2013.\nA Tax Information and Impact Note (“TIIN”) has not been prepared for this instrument as it gives effect to previously announced policy and it is an appointed day order. A TIIN covering Schedule 38 was published on 6 December 2011 and is available on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm . It remains an accurate summary of the impacts that apply to the Schedule.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2012 c. 14."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1970 c. 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/279/note",
    "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."
}