{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-30/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-30/paragraph-7.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/30/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "In Schedule 34 (threshold conditions)—\n(a) for the italic heading before paragraph 12 substitute “ Stop notices ”;\n(b) for that paragraph substitute—\n“12 A person meets this condition if the person is subject to a stop notice and fails to comply with—\n(a) section 236B(1) (promotion of arrangements or proposal of a description specified in a stop notice),\n(b) section 236C(1) (duty to make return to HMRC), or\n(c) any obligations of the person under Schedule 36 to FA 2008 as it has effect as a result of section 272A (information and inspection powers).”",
  "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/7",
    "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."
}