{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-61/paragraph-23",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-61/paragraph-23.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/61/paragraph/23",
  "kind": "paragraph",
  "number": "23",
  "heading": null,
  "text": "(1) Regulations under any paragraph of this Schedule—\n(a) may make provision generally or only for specified purposes, or different provision for different purposes, and\n(b) may make consequential, supplementary or incidental provision (including amendments of any enactment).\n(2) Regulations under any paragraph of this Schedule are to be made by statutory instrument.\n(3) A statutory instrument containing regulations under any paragraph of this Schedule is subject to annulment in pursuance of a resolution of the House of Commons.",
  "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/61/paragraph/23",
    "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."
}