{
  "url": "https://openlegislation.uk/finance-act-2021-schedule-33-licensing-authorities-tax-information-regulations-2022/regulation-4",
  "json_url": "https://openlegislation.uk/finance-act-2021-schedule-33-licensing-authorities-tax-information-regulations-2022/regulation-4.json",
  "legislation": "uksi/2022/224",
  "legislation_title": "The Finance Act 2021, Schedule 33 (Licensing Authorities: Tax Information) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2021-schedule-33-licensing-authorities-tax-information-regulations-2022",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Completed tax checks: requesting and giving confirmation",
  "text": "(1) A licensing authority requesting the confirmation referred to in paragraph 3(2) of the Schedule (renewed application: licensing authority required to obtain confirmation of tax check) must—\n(a) make the request using the HMRC online service for licensing authorities,\n(b) identify the person to whom the confirmation relates, and\n(c) give HMRC the completed tax check code for that person.\n(2) HMRC must respond to the licensing authority’s request for confirmation using the HMRC online service for licensing authorities.\n(3) The confirmation referred to in paragraph 3(2) of the Schedule is to be regarded for the purposes of the Schedule as having been obtained from HMRC by the licensing authority at the time shown in that confirmation.\n(4) In this regulation, “the HMRC online service for licensing authorities” means the service provided by HMRC to enable confirmation of completion of tax checks to be requested and given online.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/224/regulation/4",
    "retrieved_at": "2026-10-28T22:03:22.075445+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."
}