{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-47/paragraph-21",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-47/paragraph-21.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/47/paragraph/21",
  "kind": "paragraph",
  "number": "21",
  "heading": null,
  "text": "(1) Paragraph 63 (tax) is amended as follows.\n(2) In sub-paragraph (3)—\n(a) omit the “and” at the end of paragraph (a), and\n(b) for the words following paragraph (b) substitute\n“, and\n(c) amounts listed in sub-paragraph (3A).”\n(3) After that sub-paragraph insert—\n“(3A) Those amounts are—\n(a) any amount that is recoverable under paragraph 5(2) of Schedule 11 to VATA 1994 (amounts shown on invoices as VAT), and\n(b) any amount that is treated as VAT by virtue of regulations under section 54 of VATA 1994 (farmers etc).”",
  "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/47/paragraph/21",
    "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."
}