{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-32/paragraph-12",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-32/paragraph-12.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/32/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "(1) Schedule 43B (procedural requirements: generic referral of tax arrangements) is amended as follows.\n(2) In paragraph 2(1)(a), after “43” insert “ or paragraph 5 of Schedule 43D (as the case may be) ”.\n(3) In paragraph 3—\n(a) in sub-paragraph (3)(a), after “43” insert “ or paragraph 5 of Schedule 43D (as the case may be) ”,\n(b) in sub-paragraph (3A), after “43” insert “ or paragraph 5 of Schedule 43D ”, and\n(c) in sub-paragraph (3A) omit “(by virtue of paragraph 4A of that Schedule)”.\n(4) In paragraph 9(1), omit “to the person concerned”.",
  "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/32/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."
}