{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-31/paragraph-20",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-31/paragraph-20.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/31/paragraph/20",
  "kind": "paragraph",
  "number": "20",
  "heading": null,
  "text": "Before Part 1 insert—\n“ PART A1\nIntroduction\nA1 (1) This Schedule makes provision about the disclosure of information in relation to arrangements, or proposed arrangements, that enable, or might be expected to enable, a person to obtain a tax advantage in relation to VAT or another indirect tax.\n(2) Among other things, this Schedule—\n(a) imposes duties to provide information to HMRC (and others);\n(b) allows HMRC to allocate reference numbers in relation to arrangements and proposed arrangements (in cases where the disclosure duties have been complied with and in other cases);\n(c) makes provision about publication of information about arrangements and proposed arrangements, and persons involved in their supply;\n(d) makes provision about penalties.”",
  "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/20",
    "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."
}