{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-38",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-38.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/38/paragraph/38",
  "kind": "paragraph",
  "number": "38",
  "heading": null,
  "text": "In this Schedule—\n“appointed” includes engaged;\n“client” (except in paragraph 17)—\n(a)has the meaning given in paragraph 2(4), and\n(b)...\n“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;\n“conduct notice” has the meaning given in paragraph 25B;\n“the document-holder” has the meaning given in paragraph 8;\n“document” includes a copy of a document (see also section 114 of FA 2008);\n“file access notice” has the meaning given in paragraph 8;\n“HMRC” means Her Majesty's Revenue and Customs;\n“organisation” means any body corporate, partnership or other organisation carrying on a business;\n“specify” includes describe;\n“tax period” means a tax year, accounting period or other period in respect of which tax is charged;\n“the tribunal” means the First-tier Tribunal or, where determined by or under the Tribunal Procedure Rules, the Upper Tribunal.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 38 para. 38 substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 26(a)(i)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 38 para. 38 omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 26(a)(ii)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 38 para. 38 substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 26(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 38 para. 38 substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 26(c)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 38 para. 38 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/38",
    "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."
}