{
  "url": "https://openlegislation.uk/finance-act-1992/section-11",
  "json_url": "https://openlegislation.uk/finance-act-1992/section-11.json",
  "legislation": "ukpga/1992/20",
  "legislation_title": "Finance Act 1992",
  "legislation_url": "https://openlegislation.uk/finance-act-1992",
  "path": "section/11",
  "kind": "section",
  "number": "11",
  "heading": "Short title and interpretation.",
  "text": "(1) This Act may be cited as the Finance Act 1992.\n(2) In this Act “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1988 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/20/section/11",
    "retrieved_at": "2026-10-29T09:36:00.599852+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}