{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-28",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-28.json",
  "legislation": "ukpga/2017/32",
  "legislation_title": "Finance (No. 2) Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2017",
  "path": "schedule/17/paragraph/28",
  "kind": "paragraph",
  "number": "28",
  "heading": null,
  "text": "(1) This paragraph applies where—\n(a) a person (“the service provider”) is providing or has provided services to another person (“the client”) in connection with arrangements or proposed arrangements,\n(aa) the service provider has provided HMRC with information in relation to the client under paragraph 27(3), and\n(b) HMRC suspect that a person other than the client is or is likely to be a party to the arrangements.\n(2) HMRC may by written notice require the service provider to provide prescribed information in relation to any person other than the client who the service provider might reasonably be expected to know is or is likely to be a party to the arrangements.\n(3) The service provider must comply with a requirement under or by virtue of sub-paragraph (2) within—\n(a) the relevant period, or\n(b) such longer period as HMRC may direct.\n(4) In sub-paragraph (3) “the relevant period” is the period of 11 days beginning with the day on which the service provider receives the notice under sub-paragraph (2).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 17 para. 28(1)(a)(aa) substituted for Sch. 17 para. 28(1)(a) (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 34(2), 44"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 17 para. 28(2) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 34(3), 44"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 17 para. 28(3) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 34(4), 44"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 17 para. 28(4) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 34(5), 44"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 17 para. 28 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/32/schedule/17/paragraph/28",
    "retrieved_at": "2026-10-29T09:05:16.335265+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."
}