{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-49",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-49.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/38/paragraph/49",
  "kind": "paragraph",
  "number": "49",
  "heading": null,
  "text": "In section 103ZA (disapplication of sections 100 to 103)—\n(a) omit “or” at the end of paragraph (e), and\n(b) at the end of paragraph (f) insert\n“, or\n(g) Schedule 38 to FA 2012 (tax agents: dishonest conduct).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 38 para. 49 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/49",
    "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."
}