{
  "url": "https://openlegislation.uk/finance-act-2003/schedule-28/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2003/schedule-28/paragraph-5.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "schedule/28/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) Paragraph 2 of that Schedule is amended as follows.\n(2) In sub-paragraph (1) for “section 3(1) to (6)” substitute “ sections 3(1) to (5C) and 3A ”.\n(3) In sub-paragraph (2)—\n(a) for “subsections (1) and (5)” substitute “ section 3(1), (5A), (5B) and (5C) ”;\n(b) after “section 3(1), (5A), (5B) and (5C)” insert “ and section 3A(1)(a) ”.\n(4) After sub-paragraph (2) insert—\n“(2A) As they apply by virtue of sub-paragraph (1) above—\n(a) section 3(5A) has effect with the omission of paragraph (b), and\n(b) section 3(5B) has effect with the omission of the words “or (b)”.”.\n(5) Omit sub-paragraph (3).\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 28 para. 5(6) omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 60(i)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/5",
    "retrieved_at": "2026-10-29T09:18:27.996599+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."
}