{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-22/paragraph-136",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-22/paragraph-136.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/22/paragraph/136",
  "kind": "paragraph",
  "number": "136",
  "heading": null,
  "text": "Regulations under this Part of this Schedule—\n(a) may make different provision for different cases, and\n(b) may contain such supplementary, incidental and transitional provision as appears to the Inland Revenue to be appropriate.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/schedule/22/paragraph/136",
    "retrieved_at": "2026-10-29T09:21:00.128981+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."
}