{
  "url": "https://openlegislation.uk/finance-act-2002/schedule-23/paragraph-22",
  "json_url": "https://openlegislation.uk/finance-act-2002/schedule-23/paragraph-22.json",
  "legislation": "ukpga/2002/23",
  "legislation_title": "Finance Act 2002",
  "legislation_url": "https://openlegislation.uk/finance-act-2002",
  "path": "schedule/23/paragraph/22",
  "kind": "paragraph",
  "number": "22",
  "heading": "Miscellaneous amendments",
  "text": "(1) The Finance Act 1995 (c. 4) is amended as follows.\n(2) Omit section 131(which made transitional provision in relation to exchange gains and losses and which is spent).\n(3) In Part 2 of Schedule 24 (amendments of certain enactments) in paragraph 7 (commencement on day appointed under section 165(7)(b) of Finance Act 1993) for the words following “come into force on” substitute “ 23rd March 1995 ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/22",
    "retrieved_at": "2026-10-29T09:19:27.148984+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."
}