{
  "url": "https://openlegislation.uk/child-benefit-and-guardians-allowance-administration-regulations-2003/schedule-1/paragraph-5",
  "json_url": "https://openlegislation.uk/child-benefit-and-guardians-allowance-administration-regulations-2003/schedule-1/paragraph-5.json",
  "legislation": "uksi/2003/492",
  "legislation_title": "The Child Benefit and Guardian’s Allowance (Administration) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/child-benefit-and-guardians-allowance-administration-regulations-2003",
  "path": "schedule/1/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "Sections 132 and 133(1) and (2) of the Finance Act 1999.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 para. 5 in force at 7.4.2003, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1999 c. 16."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/492/schedule/1/paragraph/5",
    "retrieved_at": "2026-10-29T06:30:58.368634+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."
}