{
  "url": "https://openlegislation.uk/finance-act-1994/schedule-5/paragraph-5B",
  "json_url": "https://openlegislation.uk/finance-act-1994/schedule-5/paragraph-5B.json",
  "legislation": "ukpga/1994/9",
  "legislation_title": "Finance Act 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994",
  "path": "schedule/5/paragraph/5B",
  "kind": "paragraph",
  "number": "5B",
  "heading": null,
  "text": "Any decision as to whether or not any person is to be, or continues to be, approved under section 122 or 123 of FA 2026.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 5 para. 5B and cross-heading inserted (18.3.2026) by Finance Act 2026 (c. 11), Sch. 15 para. 2(d)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 5 para. 5B inserted (1.4.2026) by The Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026 (S.I. 2026/338), regs. 1, 3(2)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/9/schedule/5/paragraph/5B",
    "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."
}