{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-45/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-45/paragraph-3.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/45/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) Schedule 20A to FA 1993 (as inserted by Part 1 of Schedule 33 to FA 2008) is renumbered as Schedule 20B to that Act.\n(2) In the following provisions, for “Schedule 20A” substitute “ Schedule 20B ”\n(a) section 6(1A) of OTA 1975,\n(b) paragraph 15(9A) of Schedule 17 to FA 1980, and\n(c) section 185(1ZA)(b) of FA 1993.",
  "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/45/paragraph/3",
    "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."
}