{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-53",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-53.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/19/paragraph/53",
  "kind": "paragraph",
  "number": "53",
  "heading": null,
  "text": "In this Part “designated HMRC officer” means an officer of Revenue and Customs who has been designated by the Commissioners for Her Majesty's Revenue and Customs for the purposes of this Part.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words substituted",
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      "affecting_title": "Finance (No. 2) Act 2017"
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      "affecting_title": "Finance (No. 2) Act 2017"
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    {
      "type": "words renumbered as Sch. 19 para. 12(5)(a)",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/schedule/19/paragraph/53",
    "retrieved_at": "2026-10-29T09:06:05.350093+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."
}