{
  "url": "https://openlegislation.uk/finance-act-2025/schedule-4/paragraph-52",
  "json_url": "https://openlegislation.uk/finance-act-2025/schedule-4/paragraph-52.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "schedule/4/paragraph/52",
  "kind": "paragraph",
  "number": "52",
  "heading": "Filing etc not required before 30 June 2026",
  "text": "(1) Schedule 14 (administration) is amended as follows.\n(2) In paragraph 10, after sub-paragraph (11) insert—\n“(12) Where (ignoring this sub-paragraph) the date by which an information return or overseas return notification must be submitted falls before 30 June 2026, the date by which that return or notification must be submitted is 30 June 2026 instead.”\n(3) In paragraph 13, after sub-paragraph (10) insert—\n“(11) Where (ignoring this sub-paragraph) the date by which a self assessment return or below-threshold notification must be submitted falls before 30 June 2026, the date by which that return or notification must be submitted is instead 30 June 2026 instead.”\n(4) In paragraph 32, after sub-paragraph (3) insert—\n“(3A) Where (ignoring this sub-paragraph) the date on which an amount of multinational top-up tax must be paid falls before 30 June 2026, the date on which it must be paid is 30 June 2026 instead.”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2025/8/schedule/4/paragraph/52",
    "retrieved_at": "2026-10-29T08:47:01.939707+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."
}