{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-35/paragraph-1",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-35/paragraph-1.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/35/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "In this Schedule a reference to an “information duty” is to a duty arising under any of the following provisions to provide information or produce a document—\n(za) section 236C(1) (duty to make return to HMRC);\n(a) section 255 (duty to provide information or produce document);\n(b) section 257 (ongoing duty to provide information);\n(c) section 258 (duty of person dealing with non-resident promoter);\n(d) section 259 (monitored promoter: duty to provide information about clients);\n(e) section 260 (intermediaries: duty to provide information about clients);\n(f) section 261 (duty to provide information about clients following enquiry);\n(g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(h) section 263 (information about monitored promoter's address).\n(i) paragraph 1, 2, 5 or 5A of Schedule 36 of FA 2008 (information and inspection powers) as it has effect as a result of section 272A.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 35 para. 1(za) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 8(2)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 35 para. 1(g) omitted (with effect in accordance with s. 121(6) of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 30 para. 8(2)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 35 para. 1(i) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 8(2)(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/35/paragraph/1",
    "retrieved_at": "2026-10-29T09:07:29.129035+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."
}