{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-31/paragraph-12",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-31/paragraph-12.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/31/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "(1) Section 313ZB (enquiry following disclosure of client details) is amended as follows.\n(2) In subsection (1), for paragraph (a) substitute—\n“(a) a person (“the service provider”) is providing or has provided services to another person (“the client”) in connection with arrangements or proposed arrangements,\n(aa) the service provider has provided HMRC with information in relation to the client under section 313ZA(3), and”.\n(3) In subsection (2), for “promoter”, in both places, substitute “ service provider ”.\n(4) In subsection (3), for “promoter” substitute “ service provider ”.",
  "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/31/paragraph/12",
    "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."
}