{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-25B",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-25B.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/38/paragraph/25B",
  "kind": "paragraph",
  "number": "25B",
  "heading": null,
  "text": "(1) This paragraph applies if HMRC determine that a person is engaging in or has engaged in sanctionable conduct.\n(2) An authorised officer (or an officer of Revenue and Customs with the approval of an authorised officer) may notify the person of the determination.\n(3) The notice must state the grounds on which the determination was made.\n(4) For the effect of notifying the person, see paragraph 29(2).\n(5) A notice under this paragraph is referred to as a “conduct notice”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 38 Pt. 3A inserted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 16"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/25B",
    "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."
}