{
  "url": "https://openlegislation.uk/finance-act-2010/schedule-1/paragraph-26",
  "json_url": "https://openlegislation.uk/finance-act-2010/schedule-1/paragraph-26.json",
  "legislation": "ukpga/2010/13",
  "legislation_title": "Finance Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-act-2010",
  "path": "schedule/1/paragraph/26",
  "kind": "paragraph",
  "number": "26",
  "heading": null,
  "text": "Notice of a discovery assessment—\n(a) must be served on the taxable company, and\n(b) must state the date on which it is given and the time by which an appeal may be brought against it.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/13/schedule/1/paragraph/26",
    "retrieved_at": "2026-10-29T09:10:09.149991+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."
}