{
  "url": "https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-74",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-74.json",
  "legislation": "ukpga/1992/48",
  "legislation_title": "Finance (No. 2) Act 1992",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-1992",
  "path": "schedule/3/paragraph/74",
  "kind": "paragraph",
  "number": "74",
  "heading": null,
  "text": "In paragraph 11(1) of that Schedule (evidence by certificate), after paragraph (b) there shall be inserted the following paragraph—\n“(ba) that any statement or notification required to be submitted or given to the Commissioners in accordance with any regulations under paragraph 2(2A) or (2B) above has not been submitted or given or had not been submitted or given at any date; or”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 3 para. 74 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/48/schedule/3/paragraph/74",
    "retrieved_at": "2026-10-29T09:35:38.327715+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."
}