{
  "url": "https://openlegislation.uk/damages-act-1996/schedule-C1/crossheading-returnsbased-assessment",
  "json_url": "https://openlegislation.uk/damages-act-1996/schedule-C1/crossheading-returnsbased-assessment.json",
  "legislation": "ukpga/1996/48",
  "legislation_title": "Damages Act 1996",
  "legislation_url": "https://openlegislation.uk/damages-act-1996",
  "path": "schedule/C1/crossheading/returnsbased-assessment",
  "kind": "crossheading",
  "number": null,
  "heading": "Returns-based assessment",
  "text": null,
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. C1 inserted (N.I.) (10.2.2022) by Damages (Return on Investment) Act (Northern Ireland) 2022 (c. 1), s. 5(2), Sch.; S.R. 2022/30, art. 2(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/48/schedule/C1/crossheading/returnsbased-assessment",
    "retrieved_at": "2026-10-29T09:29:50.050497+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."
}