{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-30/paragraph-31",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-30/paragraph-31.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/30/paragraph/31",
  "kind": "paragraph",
  "number": "31",
  "heading": null,
  "text": "In paragraph 10 (exercise of information powers)—\n(a) in sub-paragraph (1), for the words from “an information notice” to the end substitute\n“a requirement imposed by a notice or order given under any of the following provisions—\n(a) section 308A, 310A, 313ZB, 313A and 313B of FA 2004;\n(b) paragraphs 1, 2, 5 and 5A of Schedule 36 to FA 2008;\n(c) paragraphs 16, 19, 28, 29 and 30 of Schedule 17 to F(No.2)A 2017.”\n(b) in sub-paragraph (2), after “notice” insert “ or order ”.",
  "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/31",
    "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."
}