{
  "url": "https://openlegislation.uk/finance-act-1996/schedule-5/paragraph-2C",
  "json_url": "https://openlegislation.uk/finance-act-1996/schedule-5/paragraph-2C.json",
  "legislation": "ukpga/1996/8",
  "legislation_title": "Finance Act 1996",
  "legislation_url": "https://openlegislation.uk/finance-act-1996",
  "path": "schedule/5/paragraph/2C",
  "kind": "paragraph",
  "number": "2C",
  "heading": null,
  "text": "(1) Regulations may require persons—\n(a) where a sample is taken from a quantity of fines in order to carry out a test on the fines, to retain a prescribed amount of that sample;\n(b) to preserve fines retained under paragraph (a) for such period not exceeding three months as may be specified in the regulations.\n(2) A duty under regulations under this paragraph to preserve fines may be discharged by taking such steps to preserve them as the Commissioners may specify in writing.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 5 paras. 2B, 2C inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 15 para. 7(3)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words repealed",
      "affecting": "nisi/1999/2789",
      "affecting_title": "The Criminal Evidence (Northern Ireland) Order 1999"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/8/schedule/5/paragraph/2C",
    "retrieved_at": "2026-10-29T09:32:25.231034+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."
}