{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-19",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-19.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/7/paragraph/19",
  "kind": "paragraph",
  "number": "19",
  "heading": null,
  "text": "In section 243 (power to require information in other cases)—\n(a) in subsection (1), omit the “or” at the end of paragraph (d) and after that paragraph insert—\n“(da) section 178A (no disqualifying arrangements), or”, and”\n(b) in subsection (4), at the appropriate place in the table, insert—\n“\nSubsection (1)(da)\nThe claimant, the company, any person controlling the company and any person whom an officer of Revenue and Customs has reason to believe may be a party to the arrangements in question\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/7/paragraph/19",
    "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."
}