{
  "url": "https://openlegislation.uk/finance-act-2008/section-126",
  "json_url": "https://openlegislation.uk/finance-act-2008/section-126.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "section/126",
  "kind": "section",
  "number": "126",
  "heading": "Security under CEMA 1979",
  "text": "(1) In paragraph 2(1)(s) of Schedule 5 to FA 1994 (decisions under section 157 of CEMA 1979 subject to review and appeal)—\n(a) after “any security” insert “ (or further security) ”, and\n(b) insert at the end “ , guarantee or other security ”.\n(2) The amendments made by subsection (1) have effect in relation to decisions made on or after the day on which this Act is passed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/section/126",
    "retrieved_at": "2026-10-28T17:05:19.453822+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."
  }
}