{
  "url": "https://openlegislation.uk/national-insurance-contributions-act-2015/schedule-2/paragraph-27",
  "json_url": "https://openlegislation.uk/national-insurance-contributions-act-2015/schedule-2/paragraph-27.json",
  "legislation": "ukpga/2015/5",
  "legislation_title": "National Insurance Contributions Act 2015",
  "legislation_url": "https://openlegislation.uk/national-insurance-contributions-act-2015",
  "path": "schedule/2/paragraph/27",
  "kind": "paragraph",
  "number": "27",
  "heading": null,
  "text": "In section 253 (duty of persons to notify the Commissioners), references to a tax return include a return relating to relevant contributions that is required to be made by or under an enactment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 27 partly in force; Sch. 2 para. 27 in force for specified purposes at Royal Assent and otherwise in force at 12.4.2015, see Sch. 2 para. 33(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/5/schedule/2/paragraph/27",
    "retrieved_at": "2026-10-29T09:07:10.288622+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."
}