{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-48/paragraph-18",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-48/paragraph-18.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/48/paragraph/18",
  "kind": "paragraph",
  "number": "18",
  "heading": null,
  "text": "In section 378 (officers)—\n(a) in subsection (1), for paragraph (d) substitute—\n“(d) an officer of Revenue and Customs;”,\n(b) in subsections (2)(c) and (6)(b), for “a customs officer” substitute “ an officer of Revenue and Customs ”, and\n(c) in subsection (4), for paragraph (c) substitute—\n“(c) an officer of Revenue and Customs;”",
  "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/48/paragraph/18",
    "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."
}