{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-33/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-33/paragraph-9.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/33/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "In this Schedule—\n“authorisation” has the meaning given by paragraph 1;\n“authorised activity” has the meaning given by paragraph 1;\n“category”, in relation to an authorisation or authorised activity, has the meaning given by paragraph 1;\n“company” has the same meaning as in the Corporation Tax Acts (see section 1121 of CTA 2010);\n“completed”, in relation to a tax check, has the meaning given by paragraph 5(3);\n“first-time”, in relation to an application for an authorisation, has the meaning given by paragraph 2(3);\n“HMRC” means Her Majesty's Revenue and Customs;\n“HMRC Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;\n“initiated”, in relation to a tax check, has the meaning given by paragraph 5(3);\n“licensing authority” has the meaning given by paragraph 1;\n“the required period”, in relation to an application for an authorisation, has the meaning given by paragraph 3(4);\n“tax check” has the meaning given by paragraph 5(1);\n“tax compliance” means compliance with obligations under the Tax Acts.",
  "extent": null,
  "status": "prospective",
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/schedule/33/paragraph/9",
    "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."
}