{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-31/paragraph-43",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-31/paragraph-43.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/31/paragraph/43",
  "kind": "paragraph",
  "number": "43",
  "heading": null,
  "text": "(1) Chapter 3 of Part 4 of FA 2014 (accelerated payment) is amended as follows.\n(2) In section 219 (circumstances in which an accelerated payment notice may be given)—\n(a) in subsection (5)(a), omit “notifiable”;\n(b) in subsection (5)(b), omit “notifiable” in each place;\n(c) in subsection (5)(c)—\n(i) for “the promoter” substitute “ a person ”;\n(ii) after “312(2)” insert “ or 312ZA(2) ”;\n(iii) omit “notifiable”;\n(d) in subsection (6)—\n(i) omit “notifiable”;\n(ii) after “312(6)” insert “ or 312ZA(4) ”;\n(iii) for “promoters” substitute “ persons ”.\n(3) In section 227 (withdrawal, modification or suspension of accelerated payment notice), for subsection (5) substitute—\n“(5) Where an accelerated payment notice is given by virtue of the Condition C requirement in section 219(4)(b), and—\n(a) under section 311(8) or 311B(8) of FA 2004, HMRC withdraw the reference number allocated to the chosen arrangements, or to proposed arrangements implemented by the chosen arrangements, or\n(b) HMRC give notice under section 312(6) or 312ZA(4) of FA 2004, with the result that persons are no longer under the duty in section 312(2) or (as the case may be) section 312ZA(2) of that Act in relation to the chosen arrangements,\nHMRC must withdraw the accelerated payment notice, to the extent that it was given by virtue of the Condition C requirement.”",
  "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/43",
    "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."
}