{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-12/paragraph-24",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-12/paragraph-24.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/12/paragraph/24",
  "kind": "paragraph",
  "number": "24",
  "heading": null,
  "text": "In section 425(5) (gift aid: deductions when calculating total amount of income tax to which individual charged for a tax year)—\n(a) in paragraph (a), omit “and” at the end of sub-paragraph (v), and\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 12 para. 24(b) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 64"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/12/paragraph/24",
    "retrieved_at": "2026-10-29T09:12:06.707101+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."
}