{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-18",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-18.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/24/paragraph/18",
  "kind": "paragraph",
  "number": "18",
  "heading": null,
  "text": "(1) The Commissioners may make regulations requiring registrable persons to make returns to HMRC in respect of relevant machines.\n(2) Regulations under this paragraph may in particular make provision about—\n(a) liability to make a return,\n(b) timing,\n(c) form,\n(d) content,\n(e) method of making (including provision requiring returns to be made electronically),\n(f) declarations,\n(g) authentication, and\n(h) when a return is to be treated as made.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/18",
    "retrieved_at": "2026-10-29T09:08:44.989153+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."
}