{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-31",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-31.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/7/paragraph/31",
  "kind": "paragraph",
  "number": "31",
  "heading": null,
  "text": "In paragraph 16 (information)—\n(a) in sub-paragraph (6), for “or 11(1)” substitute “ , 11(1) or 11A ”,\n(b) in sub-paragraph (7), omit the “and” at the end of paragraph (b) and after that paragraph insert—\n“(ba) in relation to paragraph 11A, the 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; and”, and\n(c) in that sub-paragraph, for “and (b)” substitute “ , (b) and (ba) ”.",
  "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/31",
    "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."
}