{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-30/paragraph-29",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-30/paragraph-29.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/30/paragraph/29",
  "kind": "paragraph",
  "number": "29",
  "heading": null,
  "text": "(1) Paragraph 5 (non-compliance with Part 7 of FA 2004) is amended in accordance with sub-paragraphs (2) to (7).\n(2) In the heading, for “Part 7 of FA 2004” substitute “ avoidance disclosure requirements ”.\n(3) Before sub-paragraph (1) insert—\n“(A1) A person meets this condition if the person fails to comply with any of the following provisions of—\n(a) Part 7 of FA 2004 (disclosure of tax avoidance schemes);\n(b) Schedule 17 to F(No. 2)A 2017 (disclosure of tax avoidance schemes: VAT and other indirect taxes).”\n(4) In sub-paragraph (1)—\n(a) for the words before paragraph (a) substitute “ The provisions of Part 7 of FA 2004 are— ”;\n(b) after paragraph (c) insert—\n“(ca) section 310C (duty of promoter to provide updated information);\n(cb) section 312(2) (duty of promoter to notify client of reference number);”;\n(c) after paragraph (d) insert—\n“(e) section 316A (duty to provide additional information).”\n(5) After sub-paragraph (1) insert—\n“(1A) The provisions of Schedule 17 to F(No.2)A 2017 are—\n(a) paragraph 11(1) (duty of promoter in relation to notifiable proposals);\n(b) paragraph 21(3) (duty of promoter to provide updated information);\n(c) paragraph 23(2) (duty of promoter to notify client of reference number);\n(d) paragraph 27(3) (duty of promoter to provide details of clients);\n(e) paragraph 33 (duty to provide additional information).”\n(6) In sub-paragraph (2)—\n(a) for “sub-paragraph (1)” substitute “ sub-paragraphs (1) and (1A) ”;\n(b) for “that sub-paragraph” substitute “ any of those sub-paragraphs ”.\n(7) In sub-paragraph (4), after “TMA 1970” insert “ or paragraph 48 of Schedule 17 to F(No.2)A 2017 ”.",
  "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/29",
    "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."
}