{
  "url": "https://openlegislation.uk/finance-act-2010/schedule-6/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-act-2010/schedule-6/paragraph-7.json",
  "legislation": "ukpga/2010/13",
  "legislation_title": "Finance Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-act-2010",
  "path": "schedule/6/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "The enactments to which this Part applies are the enactments relating to—\n(a) income tax\n(b) capital gains tax,\n(c) corporation tax,\n(d) value added tax,\n(e) inheritance tax,\n(f) stamp duty,\n(g) stamp duty land tax, ...\n(h) stamp duty reserve tax , and\n(i) annual tax on enveloped dwellings. ...\n(j) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in Sch. 6 para. 7 omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 35 para. 3(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 6 para. 7(i) and word inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 35 para. 3(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in Sch. 6 para. 7 inserted (for accounting periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 3(2)(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sch. 6 para. 7(j) and word omitted (for accounting periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 3(2)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/13/schedule/6/paragraph/7",
    "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."
}