{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-30/paragraph-17",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-30/paragraph-17.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/30/paragraph/17",
  "kind": "paragraph",
  "number": "17",
  "heading": null,
  "text": "(1) Section 260 (intermediaries: duty to provide information about clients) is amended as follows.\n(2) In the heading, after “Intermediaries” insert “ etc ”.\n(3) In subsection (1)—\n(a) the words from “a person” to the end become paragraph (a);\n(b) at the end of that paragraph insert\n“;\n(b) a person who falls within the case described in paragraph 3 of Schedule 33A by virtue of acting under the instruction or guidance of the monitored promoter.”\n(4) In subsection (3)(a) for “the intermediary” substitute “ the person to whom the notice is given ”.\n(5) In subsection (5)—\n(a) in the words before paragraph (a), for “the intermediary” substitute “ the person to whom the notice under subsection (1) is given (“R”) ”;\n(b) in paragraph (a), for “the intermediary” substitute “ R ”.\n(6) In subsection (6) for “the intermediary”, in each place it occurs, substitute “ R ”.",
  "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/30/paragraph/17",
    "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."
}