{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-7A/paragraph-3",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-7A/paragraph-3.json",
  "legislation": "ukpga/2010/8",
  "legislation_title": "Taxation (International and Other Provisions) Act 2010",
  "legislation_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010",
  "path": "schedule/7A/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "The Commissioners may by regulations make further provision about an appointment under paragraph 1 or the revocation of such an appointment under paragraph 2, including in particular provision—\n(a) about the form and manner in which an appointment or revocation may be made;\n(b) requiring a person to give information to an officer of Revenue and Customs in connection with the making of an appointment or revocation;\n(c) prohibiting a company from being appointed unless it meets conditions specified in the regulations;\n(d) about the time from which an appointment or revocation has effect;\n(e) providing that an appointment or revocation is of no effect, or (in the case of an appointment) ceases to have effect, if a requirement under the regulations is not met.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 7A inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/8/schedule/7A/paragraph/3",
    "retrieved_at": "2026-10-29T09:10:17.008829+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."
}