{
  "url": "https://openlegislation.uk/financial-assistance-scheme-regulations-2005/schedule-1/paragraph-14A",
  "json_url": "https://openlegislation.uk/financial-assistance-scheme-regulations-2005/schedule-1/paragraph-14A.json",
  "legislation": "uksi/2005/1986",
  "legislation_title": "The Financial Assistance Scheme Regulations 2005",
  "legislation_url": "https://openlegislation.uk/financial-assistance-scheme-regulations-2005",
  "path": "schedule/1/paragraph/14A",
  "kind": "paragraph",
  "number": "14A",
  "heading": null,
  "text": "In section 202 (tax information)—\n(a) in each place it occurs, for “the Board” substitute “the scheme manager”;\n(b) in subsection (1) for “tax functions” substitute “a function of the Revenue and Customs”;\n(c) in subsection (2) for “section 182 of the Finance Act 1989 (c.26)” substitute “sections 18 and 19 of the Commissioners for Revenue and Customs Act 2005 (c.11)”;\n(d) in subsection (4) for “Commissioners of Inland Revenue or the Commissioners of Customs and Excise” substitute “Commissioners for Her Majesty’s Revenue and Customs”; and\n(e) for subsection (5) substitute—\n“(5) In subsection (1), “a function of the Revenue and Customs” has the same meaning as in section 18 of the Commissioners for Revenue and Customs Act 2005.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1 para. 14A inserted (2.4.2010) by The Financial Assistance Scheme (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/1149), regs. 1, 15(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/1986/schedule/1/paragraph/14A",
    "retrieved_at": "2026-10-29T04:55:48.068452+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."
}