{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-43B/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-43B/paragraph-2.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/43B/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) T has 30 days beginning with the day on which the notice under paragraph 1 is given to propose to HMRC that it—\n(a) should give T a notice under paragraph 3 of Schedule 43 or paragraph 5 of Schedule 43D (as the case may be) in respect of the arrangements to which the notice under paragraph 1 relates, and\n(b) should not proceed with the proposal to make a generic referral to the GAAR Advisory Panel in respect of those arrangements.\n(2) If a proposal is made in accordance with sub-paragraph (1) a designated HMRC officer must consider it.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 43B inserted (15.9.2016 with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(3)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 43B para. 2(1)(a) inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 12(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/43B/paragraph/2",
    "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."
}