{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-11",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-11.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/38/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "A file access notice may require documents to be provided—\n(a) within such period,\n(b) by such means and in such form, and\n(c) to such person and at such place,\nas is reasonably specified in the notice or in a document referred to in the notice.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 38 Pt. 3 applied (N.I.) by 1992 c. 8, s. 104ZA(2A) (as inserted (1.4.2013) by Finance Act 2012 (c. 14), Sch. 38 para. 57; S.I. 2013/279, art. 2)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Sch. 38 Pt. 3 applied (E.W.S.) by 1992 c. 5, s. 110ZA(2A) (as inserted (1.4.2013) by Finance Act 2012 (c. 14), Sch. 38 para. 56; S.I. 2013/279, art. 2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 38 para. 11 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/11",
    "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."
}