{
  "url": "https://openlegislation.uk/finance-act-1996/schedule-5/part-I/crossheading-records",
  "json_url": "https://openlegislation.uk/finance-act-1996/schedule-5/part-I/crossheading-records.json",
  "legislation": "ukpga/1996/8",
  "legislation_title": "Finance Act 1996",
  "legislation_url": "https://openlegislation.uk/finance-act-1996",
  "path": "schedule/5/part/I/crossheading/records",
  "kind": "crossheading",
  "number": null,
  "heading": "Records: taxable persons",
  "text": null,
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 5 para. 2 cross-heading substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 60 para. 8"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 5 para. 2 cross-heading substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 21(2)"
    }
  ],
  "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      "type": "words repealed",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/part/I/crossheading/records",
    "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."
}