{
  "url": "https://openlegislation.uk/finance-act-1994/schedule-5",
  "json_url": "https://openlegislation.uk/finance-act-1994/schedule-5.json",
  "legislation": "ukpga/1994/9",
  "legislation_title": "Finance Act 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994",
  "path": "schedule/5",
  "kind": "schedule",
  "number": "5",
  "heading": "Decisions subject to review and appeal",
  "text": null,
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 5 shoulder reference substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 14(a); S.I. 2023/884, reg. 2(1)(j) (with reg. 10)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 5 applied (1.6.1995) by S.I. 1995/1046, reg. 7(3)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Sch. 5 modified (1.4.2018) by The Tobacco Products Manufacturing Machinery (Licensing Scheme) Regulations 2018 (S.I. 2018/75), regs. 1(2), 18(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/9/schedule/5",
    "retrieved_at": "2026-10-29T09:34:21.412655+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."
}