{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-31/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-31/paragraph-13.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/31/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "(1) Section 313ZC (duty of employer to notify HMRC of details of employees etc) is amended as follows.\n(2) For subsection (2) substitute—\n“(2) Condition A is that—\n(a) a person who is a promoter in relation to notifiable arrangements or a notifiable proposal is providing (or has provided) services in connection with the arrangements or proposal to a person (“the client”), or\n(b) a person is providing (or has provided) services in connection with arrangements or a proposal to a person (“the client”).”\n(3) In subsection (3), after “312(2)” insert “ or 312ZA(2) ”.\n(4) In subsection (4), omit “notifiable”, in both places.\n(5) In subsection (6)—\n(a) omit “notifiable”, in both places;\n(b) after “312(6)” insert “ , 312ZA(4) ”.",
  "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/13",
    "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."
}