{
  "url": "https://openlegislation.uk/finance-act-2007/section-85",
  "json_url": "https://openlegislation.uk/finance-act-2007/section-85.json",
  "legislation": "ukpga/2007/11",
  "legislation_title": "Finance Act 2007",
  "legislation_url": "https://openlegislation.uk/finance-act-2007",
  "path": "section/85",
  "kind": "section",
  "number": "85",
  "heading": "Criminal investigations: Scotland",
  "text": "Schedule 23 contains provision for Scotland about the investigation of offences by Her Majesty's Revenue and Customs.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/11/section/85",
    "retrieved_at": "2026-10-29T09:12:51.142391+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."
}