{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-25/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-25/paragraph-2.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/25/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) This paragraph applies for the interpretation of this Schedule.\n(2) “Return” means any return, statement, account or other document specified in the third column of the Table in paragraph 1.\n(3) Any reference to making a return includes a reference to filing, delivering or submitting a return.\n(4) “Due date”, in relation to a return, means the date by which it is required to be made.\n(5) “HMRC” means Her Majesty's Revenue and Customs.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 25 para. 2 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(1)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 25 para. 2 in force at 1.4.2026 for specified purposes by S.I. 2026/370, reg. 3(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/schedule/25/paragraph/2",
    "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."
}