{
  "url": "https://openlegislation.uk/finance-act-2017/section-49",
  "json_url": "https://openlegislation.uk/finance-act-2017/section-49.json",
  "legislation": "ukpga/2017/10",
  "legislation_title": "Finance Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-act-2017",
  "path": "section/49",
  "kind": "section",
  "number": "49",
  "heading": "Applications, notifications etc",
  "text": "The Commissioners may by or under regulations make provision—\n(a) about the form and manner in which a notification under section 44 (notification of liability to register) is to be given;\n(b) about the information to be contained in or provided with a notification under that section;\n(c) about the form and manner of an application under section 45 (voluntary registration: small producers);\n(d) requiring applications, notifications and other communications with the Commissioners in connection with registration to be made electronically.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 49 in force at 13.1.2018 for specified purposes by S.I. 2018/32, reg. 2"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 49 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/10/section/49",
    "retrieved_at": "2026-10-28T17:00:32.518561+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."
  }
}