{
  "url": "https://openlegislation.uk/finance-act-2013/section-162",
  "json_url": "https://openlegislation.uk/finance-act-2013/section-162.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "section/162",
  "kind": "section",
  "number": "162",
  "heading": "Returns, enquiries, assessments and other administrative matters",
  "text": "(1) Schedule 33 contains provision about returns, enquiries and related matters.\n(2) The Treasury may by regulations—\n(a) make any amendments of Schedule 33 that they may at any time think appropriate;\n(b) make any amendment of any other provision of this Part that may be necessary in consequence of provision under paragraph (a).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/section/162",
    "retrieved_at": "2026-10-29T09:08:06.076240+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}