{
  "url": "https://openlegislation.uk/finance-act-2007",
  "json_url": "https://openlegislation.uk/finance-act-2007.json",
  "id": "ukpga/2007/11",
  "title": "Finance Act 2007",
  "long_title": "An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.",
  "citation": "2007 c. 11",
  "type": "ukpga",
  "year": "2007",
  "number": "11",
  "version": "current",
  "date": "2007-07-19",
  "revised": true,
  "valid_from": "2026-04-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 20,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-2007/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Charges, rates, thresholds etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1/crossheading/income-tax",
      "kind": "crossheading",
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      "heading": "Income tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Charge and rates for 2007-08",
      "url": "https://openlegislation.uk/finance-act-2007/section-1",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax"
    },
    {
      "path": "part/1/crossheading/corporation-tax",
      "kind": "crossheading",
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      "heading": "Corporation tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Charge and main rates for financial year 2008",
      "url": "https://openlegislation.uk/finance-act-2007/section-2",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/corporation-tax"
    },
    {
      "path": "section/3",
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      "number": "3",
      "heading": "Small companies' rates and fractions for financial year 2007",
      "url": "https://openlegislation.uk/finance-act-2007/section-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/1/crossheading/corporation-tax"
    },
    {
      "path": "part/1/crossheading/inheritance-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Inheritance tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/4",
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      "heading": "Rates and rate bands for 2010-11",
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      "extent": "E+W+S+N.I.",
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    },
    {
      "path": "part/1/crossheading/alcohol-and-tobacco",
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      "heading": "Alcohol and tobacco",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Rates of duty on alcoholic liquor",
      "url": "https://openlegislation.uk/finance-act-2007/section-5",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/alcohol-and-tobacco"
    },
    {
      "path": "section/6",
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      "number": "6",
      "heading": "Rates of tobacco products duty",
      "url": "https://openlegislation.uk/finance-act-2007/section-6",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/alcohol-and-tobacco"
    },
    {
      "path": "part/1/crossheading/gambling",
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      "number": null,
      "heading": "Gambling",
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    },
    {
      "path": "section/7",
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      "heading": "Rates of gaming duty",
      "url": "https://openlegislation.uk/finance-act-2007/section-7",
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      "parent": "part/1/crossheading/gambling"
    },
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      "path": "section/8",
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      "heading": "Remote gaming duty",
      "url": "https://openlegislation.uk/finance-act-2007/section-8",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/gambling"
    },
    {
      "path": "section/9",
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      "heading": "Amusement machine licence duty",
      "url": "https://openlegislation.uk/finance-act-2007/section-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/gambling"
    },
    {
      "path": "part/1/crossheading/environment",
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      "heading": "Environment",
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      "extent": null,
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    },
    {
      "path": "section/10",
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      "heading": "Fuel duty rates and rebates",
      "url": "https://openlegislation.uk/finance-act-2007/section-10",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/environment"
    },
    {
      "path": "section/11",
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      "heading": "Rates of vehicle excise duty",
      "url": "https://openlegislation.uk/finance-act-2007/section-11",
      "extent": null,
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    },
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      "path": "section/12",
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      "heading": "Rates of air passenger duty",
      "url": "https://openlegislation.uk/finance-act-2007/section-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/1/crossheading/environment"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "Rates of climate change levy",
      "url": "https://openlegislation.uk/finance-act-2007/section-13",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/environment"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Rate of aggregates levy",
      "url": "https://openlegislation.uk/finance-act-2007/section-14",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/environment"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Rates of landfill tax",
      "url": "https://openlegislation.uk/finance-act-2007/section-15",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/environment"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Emissions trading: charges for allocations",
      "url": "https://openlegislation.uk/finance-act-2007/section-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/environment"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Environment",
      "url": null,
      "extent": null,
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      "parent": null
    },
    {
      "path": "part/2/crossheading/energysaving-houses",
      "kind": "crossheading",
      "number": null,
      "heading": "Energy-saving: houses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Corporation tax deduction for expenditure on energy-saving items",
      "url": "https://openlegislation.uk/finance-act-2007/section-17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/2/crossheading/energysaving-houses"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Extension of income tax deduction for expenditure on energy-saving items",
      "url": "https://openlegislation.uk/finance-act-2007/section-18",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/energysaving-houses"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "SDLT relief for new zero-carbon homes",
      "url": "https://openlegislation.uk/finance-act-2007/section-19",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/energysaving-houses"
    },
    {
      "path": "part/2/crossheading/domestic-microgeneration",
      "kind": "crossheading",
      "number": null,
      "heading": "Domestic microgeneration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Income tax exemption for domestic microgeneration",
      "url": "https://openlegislation.uk/finance-act-2007/section-20",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/domestic-microgeneration"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Renewables obligation certificates for domestic microgeneration",
      "url": "https://openlegislation.uk/finance-act-2007/section-21",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/domestic-microgeneration"
    },
    {
      "path": "part/2/crossheading/other-measures",
      "kind": "crossheading",
      "number": null,
      "heading": "Other measures",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/22",
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      "number": "22",
      "heading": "Aggregates levy: exemption for aggregate removed from railways etc",
      "url": "https://openlegislation.uk/finance-act-2007/section-22",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/other-measures"
    },
    {
      "path": "section/23",
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      "number": "23",
      "heading": "Climate change levy: reduced-rate supplies etc",
      "url": "https://openlegislation.uk/finance-act-2007/section-23",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/other-measures"
    },
    {
      "path": "section/24",
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      "number": "24",
      "heading": "Landfill tax: bodies concerned with the environment",
      "url": "https://openlegislation.uk/finance-act-2007/section-24",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/other-measures"
    },
    {
      "path": "part/3",
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      "number": "3",
      "heading": "Income tax, corporation tax and capital gains tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/3/crossheading/antiavoidance",
      "kind": "crossheading",
      "number": null,
      "heading": "Anti-avoidance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/25",
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      "number": "25",
      "heading": "Managed service companies",
      "url": "https://openlegislation.uk/finance-act-2007/section-25",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/antiavoidance"
    },
    {
      "path": "section/26",
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      "number": "26",
      "heading": "Restrictions on trade loss relief for partners",
      "url": "https://openlegislation.uk/finance-act-2007/section-26",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/antiavoidance"
    },
    {
      "path": "section/27",
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      "heading": "Extension of restrictions on allowable capital losses",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/crossheading/antiavoidance"
    },
    {
      "path": "section/28",
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      "number": "28",
      "heading": "Restriction on expenses of management",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/crossheading/antiavoidance"
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": "Life policies etc: effect of rebated or reinvested commission",
      "url": "https://openlegislation.uk/finance-act-2007/section-29",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/crossheading/antiavoidance"
    },
    {
      "path": "section/30",
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      "number": "30",
      "heading": "Avoidance involving financial arrangements",
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    },
    {
      "path": "section/31",
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      "number": "31",
      "heading": "Companies carrying on business of leasing plant or machinery",
      "url": "https://openlegislation.uk/finance-act-2007/section-31",
      "extent": null,
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      "parent": "part/3/crossheading/antiavoidance"
    },
    {
      "path": "section/32",
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      "number": "32",
      "heading": "Restrictions on companies buying losses or gains: tax avoidance schemes",
      "url": "https://openlegislation.uk/finance-act-2007/section-32",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/antiavoidance"
    },
    {
      "path": "section/33",
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      "heading": "Lloyd's corporate members: restriction of group relief",
      "url": "https://openlegislation.uk/finance-act-2007/section-33",
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    {
      "path": "section/34",
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      "heading": "Employee benefit contributions",
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      "status": null,
      "parent": "part/3/crossheading/antiavoidance"
    },
    {
      "path": "section/35",
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      "number": "35",
      "heading": "Schemes etc designed to increase double taxation relief",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/crossheading/antiavoidance"
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    {
      "path": "part/3/crossheading/capital-allowances",
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    },
    {
      "path": "section/36",
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      "heading": "Industrial and agricultural buildings allowances",
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      "status": "repealed",
      "parent": "part/3/crossheading/capital-allowances"
    },
    {
      "path": "section/37",
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      "number": "37",
      "heading": "Temporary increase in first-year capital allowances for small enterprises",
      "url": "https://openlegislation.uk/finance-act-2007/section-37",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/crossheading/capital-allowances"
    },
    {
      "path": "part/3/crossheading/insurance-and-friendly-societies",
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      "number": null,
      "heading": "Insurance and friendly societies",
      "url": null,
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      "status": null,
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    },
    {
      "path": "section/38",
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      "heading": "Insurance companies: gross roll-up business etc",
      "url": "https://openlegislation.uk/finance-act-2007/section-38",
      "extent": null,
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    },
    {
      "path": "section/39",
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      "heading": "Insurance companies: basis of taxation etc",
      "url": "https://openlegislation.uk/finance-act-2007/section-39",
      "extent": null,
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      "parent": "part/3/crossheading/insurance-and-friendly-societies"
    },
    {
      "path": "section/40",
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      "heading": "Insurance companies: transfers etc",
      "url": "https://openlegislation.uk/finance-act-2007/section-40",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/insurance-and-friendly-societies"
    },
    {
      "path": "section/41",
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      "heading": "Insurance companies: miscellaneous",
      "url": "https://openlegislation.uk/finance-act-2007/section-41",
      "extent": null,
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      "parent": "part/3/crossheading/insurance-and-friendly-societies"
    },
    {
      "path": "section/42",
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      "heading": "Technical provisions made by general insurers",
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      "path": "section/43",
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      "heading": "Lloyd's: cessation of business by corporate members",
      "url": "https://openlegislation.uk/finance-act-2007/section-43",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/insurance-and-friendly-societies"
    },
    {
      "path": "section/44",
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      "number": "44",
      "heading": "Transfers of business by friendly societies to insurance companies etc",
      "url": "https://openlegislation.uk/finance-act-2007/section-44",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/crossheading/insurance-and-friendly-societies"
    },
    {
      "path": "section/45",
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      "number": "45",
      "heading": "Tax exempt business of friendly societies",
      "url": "https://openlegislation.uk/finance-act-2007/section-45",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/crossheading/insurance-and-friendly-societies"
    },
    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": "Purchased life annuities: self-assessment",
      "url": "https://openlegislation.uk/finance-act-2007/section-46",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/insurance-and-friendly-societies"
    },
    {
      "path": "part/3/crossheading/repos",
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      "number": null,
      "heading": "Repos",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/47",
      "kind": "section",
      "number": "47",
      "heading": "Sale and repurchase of securities",
      "url": "https://openlegislation.uk/finance-act-2007/section-47",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/repos"
    },
    {
      "path": "part/3/crossheading/cfcs",
      "kind": "crossheading",
      "number": null,
      "heading": "CFCs",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": "Controlled foreign companies",
      "url": "https://openlegislation.uk/finance-act-2007/section-48",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/cfcs"
    },
    {
      "path": "part/3/crossheading/rd",
      "kind": "crossheading",
      "number": null,
      "heading": "R&D",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/49",
      "kind": "section",
      "number": "49",
      "heading": "Vaccine research relief: amount of deduction for SMEs",
      "url": "https://openlegislation.uk/finance-act-2007/section-49",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/crossheading/rd"
    },
    {
      "path": "section/50",
      "kind": "section",
      "number": "50",
      "heading": "Research and development tax relief: definition of SME etc",
      "url": "https://openlegislation.uk/finance-act-2007/section-50",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/crossheading/rd"
    },
    {
      "path": "part/3/crossheading/venture-capital-schemes-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Venture capital schemes etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/51",
      "kind": "section",
      "number": "51",
      "heading": "Venture capital schemes etc",
      "url": "https://openlegislation.uk/finance-act-2007/section-51",
      "extent": null,
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      "path": "section/52",
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      "path": "section/53",
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      "heading": "Alternative finance investment bond",
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    {
      "path": "part/3/crossheading/trusts",
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      "heading": "Trust income",
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      "heading": "Trust gains on contracts for life insurance",
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      "status": null,
      "parent": "part/3/crossheading/other-corporation-tax-measures"
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      "path": "section/58",
      "kind": "section",
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      "heading": "Election out of special film rules for film production companies",
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      "status": null,
      "parent": "part/3/crossheading/other-corporation-tax-measures"
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      "heading": "Securitisation companies",
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      "status": null,
      "parent": "part/3/crossheading/other-corporation-tax-measures"
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      "heading": "Gift aid: limits",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/crossheading/other-income-tax-measures"
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      "heading": "Enterprise management incentives: excluded activities",
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      "parent": "part/3/crossheading/other-income-tax-measures"
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      "heading": "Benefits code: whether employment is “lower-paid employment”",
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      "status": null,
      "parent": "part/3/crossheading/other-income-tax-measures"
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      "path": "section/63",
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      "number": "63",
      "heading": "Armed forces redundancy schemes",
      "url": "https://openlegislation.uk/finance-act-2007/section-63",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/other-income-tax-measures"
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      "path": "section/64",
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      "heading": "Armed forces: the Operational Allowance",
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      "status": null,
      "parent": "part/3/crossheading/other-income-tax-measures"
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      "path": "section/65",
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      "number": "65",
      "heading": "Service charge income",
      "url": "https://openlegislation.uk/finance-act-2007/section-65",
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      "parent": "part/3/crossheading/other-income-tax-measures"
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      "path": "section/66",
      "kind": "section",
      "number": "66",
      "heading": "Charge on benefits received by former owner of property: late elections",
      "url": "https://openlegislation.uk/finance-act-2007/section-66",
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      "status": null,
      "parent": "part/3/crossheading/other-income-tax-measures"
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      "path": "section/67",
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      "number": "67",
      "heading": "Unpaid remuneration and employee benefit contributions",
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      "status": null,
      "parent": "part/3/crossheading/other-income-tax-measures"
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      "path": "part/4",
      "kind": "part",
      "number": "4",
      "heading": "Pensions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
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      "path": "section/68",
      "kind": "section",
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      "heading": "Abolition of contributions relief for life assurance premium contributions",
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      "status": null,
      "parent": "part/4"
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      "path": "section/69",
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      "heading": "Alternatively secured pensions etc",
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      "parent": "part/4"
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      "path": "section/70",
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      "heading": "Miscellaneous",
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      "status": null,
      "parent": "part/4"
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      "path": "part/5",
      "kind": "part",
      "number": "5",
      "heading": "SDLT, stamp duty and SDRT",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
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    {
      "path": "part/5/crossheading/sdlt-antiavoidance-provisions",
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      "number": null,
      "heading": "SDLT: anti-avoidance provisions",
      "url": null,
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      "status": null,
      "parent": "part/5"
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    {
      "path": "section/71",
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      "number": "71",
      "heading": "Anti-avoidance",
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      "parent": "part/5/crossheading/sdlt-antiavoidance-provisions"
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      "path": "section/72",
      "kind": "section",
      "number": "72",
      "heading": "Partnerships",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/sdlt-antiavoidance-provisions"
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    {
      "path": "part/5/crossheading/reliefs-in-relation-to-shares-etc",
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      "heading": "Reliefs in relation to shares etc",
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      "path": "section/73",
      "kind": "section",
      "number": "73",
      "heading": "Exemptions: intermediaries, repurchases etc",
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      "path": "section/74",
      "kind": "section",
      "number": "74",
      "heading": "Acquisition relief: disregard of company holding own shares",
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      "status": null,
      "parent": "part/5/crossheading/reliefs-in-relation-to-shares-etc"
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    {
      "path": "part/5/crossheading/other-reliefs-etc",
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      "number": null,
      "heading": "Other reliefs etc",
      "url": null,
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      "status": null,
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    {
      "path": "section/75",
      "kind": "section",
      "number": "75",
      "heading": "SDLT: alternative finance arrangements",
      "url": "https://openlegislation.uk/finance-act-2007/section-75",
      "extent": null,
      "status": null,
      "parent": "part/5/crossheading/other-reliefs-etc"
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      "path": "section/76",
      "kind": "section",
      "number": "76",
      "heading": "SDLT: exchanges",
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      "status": null,
      "parent": "part/5/crossheading/other-reliefs-etc"
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      "path": "section/77",
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      "number": "77",
      "heading": "SDLT: shared ownership trusts",
      "url": "https://openlegislation.uk/finance-act-2007/section-77",
      "extent": null,
      "status": null,
      "parent": "part/5/crossheading/other-reliefs-etc"
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      "path": "section/78",
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      "number": "78",
      "heading": "SDLT: shared ownership lease",
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      "status": null,
      "parent": "part/5/crossheading/other-reliefs-etc"
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      "path": "section/79",
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      "number": "79",
      "heading": "Certain transfers of school land",
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      "status": null,
      "parent": "part/5/crossheading/other-reliefs-etc"
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    {
      "path": "part/5/crossheading/sdlt-administration",
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      "path": "section/80",
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      "number": "80",
      "heading": "Payment of tax",
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      "path": "section/81",
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      "path": "part/6",
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      "heading": "Investigation, administration etc",
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      "path": "part/6/crossheading/investigation-etc",
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      "path": "section/82",
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      "path": "section/83",
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      "path": "section/84",
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      "heading": "Sections 82 and 83: supplementary",
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      "parent": "part/6/crossheading/investigation-etc"
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      "path": "section/85",
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      "path": "section/86",
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      "parent": "part/6/crossheading/investigation-etc"
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      "path": "section/88",
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      "path": "section/89",
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      "path": "section/90",
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      "path": "section/92",
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      "heading": "Commencement",
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      "path": "part/6/crossheading/other-administration",
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      "path": "section/93",
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      "path": "section/94",
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      "path": "section/95",
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      "path": "section/96",
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      "path": "section/97",
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      "path": "part/7",
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      "path": "part/7/crossheading/value-added-tax-and-insurance-premium-tax",
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      "path": "section/98",
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      "heading": "VAT: joint and several liability of traders in supply chain where tax unpaid",
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      "path": "section/99",
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      "heading": "VAT: non-business use etc of business goods",
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      "path": "section/100",
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      "heading": "VAT: transfers of going concerns",
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      "path": "section/101",
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      "heading": "IPT: meaning of “premium”",
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      "path": "part/7/crossheading/petroleum-revenue-tax",
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      "path": "section/102",
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      "path": "section/104",
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      "heading": "Allowance of unrelievable loss from abandoned field",
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      "path": "section/105",
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    {
      "type": "omitted",
      "affected_provisions": "Sch. 24 para. 28(fa)(iv)-(ivb)",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024",
      "affecting_provisions": "Sch. 2 para. 11"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/11",
    "retrieved_at": "2026-10-29T09:12:51.142391+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}