{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-23/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-23/paragraph-2.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/23/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Data within possession or power",
  "text": "(1) A relevant data-holder is not required by regulations under paragraph 1 to provide data to HMRC unless the data are within their possession or power.\n(2) The Treasury may by regulations make provision requiring a relevant-data holder to make reasonable efforts to obtain any specified identifying information that the relevant data-holder would, but for sub-paragraph (1), be required to provide to HMRC.\n(3) In this Schedule “identifying information” means any information which identifies a person or an account including, in particular, a company’s registered number, a national insurance number, a unique taxpayer reference, a VAT registration number or any other unique government-issued identifier associated with a person or account.",
  "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/2026/11/schedule/23/paragraph/2",
    "retrieved_at": "2026-10-29T08:42:24.914774+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."
}