{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-17/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-17/paragraph-8.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/17/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "In Schedule 10 (returns, assessments and other matters), in paragraph 12(2A) (notice of enquiry)—\n(a) in paragraph (b), omit “in respect of the same land transaction”;\n(b) in the words after paragraph (b), for “land transaction” substitute “ return ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/schedule/17/paragraph/8",
    "retrieved_at": "2026-10-29T08:58:11.025653+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."
}