{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/part-4",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/part-4.json",
  "legislation": "ukpga/2017/32",
  "legislation_title": "Finance (No. 2) Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2017",
  "path": "schedule/18/part/4",
  "kind": "part",
  "number": "4",
  "heading": "Supplementary",
  "text": "Terms defined or explained for purposes of more than one paragraph of this Schedule\nTerm\nParagraph\nassets (in paragraphs 8 to 10)\nparagraph 9(7)\ncapital gains tax\nparagraph 12(2)\nHMRC\nparagraph 32(1)\ninvolves an offshore matter (in relation to failure to notify chargeability)\nparagraph 9(2)\ninvolves an offshore matter (in relation to failure to deliver a return or other document)\nparagraph 10(2) and (3)\ninvolves an offshore matter (in relation to delivery of a return or other document containing an inaccuracy)\nparagraph 11(2) and (3)\ninvolves an offshore transfer (in relation to failure to notify chargeability)\nparagraph 9(3) to (6)\ninvolves an offshore transfer (in relation to failure to deliver a return or other document)\nparagraph 10(4) to (8)\ninvolves an offshore transfer (in relation to delivery of a return or other document containing an inaccuracy)\nparagraph 11(4) to (8)\ninvolves an onshore matter (in relation to any tax non-compliance)\nparagraph 7(2)\noffshore tax non-compliance\nparagraph 7(1)\noffshore PLR\nparagraph 15(1)\npotential lost revenue\nparagraph 15(2)\nRTC period\nparagraph 1(b)\nrelevant offshore tax non-compliance\nparagraph 3\ntax non-compliance\nparagraph 8(1)\ntax period\nparagraph 32(1)\ntax year (in relation to inheritance tax)\nparagraph 32(1)\ntax\nparagraph 12(1)\nUK\nparagraph 32(1)\nuncorrected offshore tax non-compliance (in Part 2)\nparagraph 14(2)",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/32/schedule/18/part/4",
    "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."
}