{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-1",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-1.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/38/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "This Schedule is arranged as follows—\n(a) this Part explains who is a tax adviser and what it means to engage in sanctionable conduct,\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) Part 3 confers power on HMRC to obtain relevant documents,\n(ca) Part 3A confers power on HMRC to issue conduct notices,\n(d) Part 4 sets out sanctions for engaging in sanctionable conduct,\n(e) Part 5 provides for assessment of and appeals against penalties, and\n(f) Parts 6 and 7 contain miscellaneous provisions and consequential amendments.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in Sch. 38 para. 1(a) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 3(a)(i)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in Sch. 38 para. 1(a) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 3(a)(ii)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 38 para. 1(b) omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 3(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sch. 38 para. 1(ca) inserted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 3(c)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in Sch. 38 para. 1(d) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 3(d)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 38 para. 1 in force at 1.4.2013 by S.I. 2013/279, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/1",
    "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."
}