{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-30/paragraph-24",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-30/paragraph-24.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/30/paragraph/24",
  "kind": "paragraph",
  "number": "24",
  "heading": null,
  "text": "(1) Section 240 (amendment or withdrawal of conduct notice) is amended as follows.\n(2) In the heading, for “or withdrawal” substitute “ , withdrawal or reissue ”.\n(3) In subsection (3), omit paragraph (b) (and the “and” before it).\n(4) After subsection (3) insert—\n“(4) An authorised officer may (instead of amending the notice) withdraw the notice and give a new conduct notice.”",
  "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/24",
    "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."
}