{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-30",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-30.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/30",
  "kind": "paragraph",
  "number": "30",
  "heading": null,
  "text": "(1) Where HMRC receive from a person (P) a statement of reasons why a proposal or arrangements are not notifiable by P, HMRC may apply to the tribunal for an order requiring P to provide specified information or documents in support of the reasons.\n(2) P must comply with a requirement under or by virtue of sub-paragraph (1) within—\n(a) the relevant period, or\n(b) such longer period as HMRC may direct.\n(3) In sub-paragraph (2) “the relevant period” is the period of 15 days beginning with the day on which the order concerned is made.\n(4) The power under sub-paragraph (1)—\n(a) may be exercised more than once, and\n(b) applies whether or not the statement of reasons was received under paragraph 29(1)(b).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 17 para. 30 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/30",
    "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."
}