{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-26/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-26/paragraph-2.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/26/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) Section 705 (certification of arrangements) is amended as follows.\n(2) In subsections (1) and (2), for “Treasury” (in each place) substitute “ Commissioners ”.\n(3) After subsection (4) insert—\n“(5) In this Chapter “the Commissioners” means the Commissioners for 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/2009/10/schedule/26/paragraph/2",
    "retrieved_at": "2026-10-29T09:11:08.872832+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."
}