{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-2/paragraph-14",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-2/paragraph-14.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/2/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": null,
  "text": "(1) Section 28 (vulnerable person's liability: VQTI) is amended as follows.\n(2) In subsection (1), after “total” (in both cases) insert “ income ”.\n(3) In subsection (2), omit “and capital gains tax”.\n(4) In subsection (4), omit paragraph (b) and the “and” before it.\n(5) In subsection (7), omit paragraph (b) and the “and” before it.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/14",
    "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."
}