{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-7/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-7/paragraph-7.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/7/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "(1) The Finance Act 1997 is amended as follows.\n(2) In section 51(5) (indirect taxes in respect of which the Commissioners may make regulations about enforcement by distress), after paragraph (e) insert—\n“(f) climate change levy.”\n(3) In section 52(5) (enforcement in Scotland of indirect taxes by diligence), after paragraph (e) insert—\n“(f) climate change levy.”\n(4) Sub-paragraph (3) extends only to Scotland.",
  "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/7/paragraph/7",
    "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."
}