{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-33/paragraph-1",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-33/paragraph-1.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/33/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) The Commissioners for Her Majesty's Revenue and Customs may by regulations make provision about—\n(a) the form and content of a return;\n(b) the method of delivering a return.\n(2) Regulations under sub-paragraph (1) may make different provision for different purposes.\n(3) Every return must include a declaration by the person making it to the effect that the return is correct and complete to the best of the person's knowledge.\n(4) A return is treated as containing any information provided by the person making the return for the purpose of completing the return.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/33/paragraph/1",
    "retrieved_at": "2026-10-29T09:08:06.076240+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."
}