{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-7/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-7/paragraph-9.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/7/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "(1) In section 270 (meaning of “scheme administrator”) in subsection (2)—\n(a) after paragraph (a) omit “and”, and\n(b) after paragraph (b) insert\n“, and\n(c) has made to an officer of Revenue and Customs any other declarations which are reasonably required by Her Majesty's Revenue and Customs.”\n(2) The amendments made by this paragraph have effect in relation to appointments on or after 1 September 2014.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/7/paragraph/9",
    "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."
}