{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-17/paragraph-17",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-17/paragraph-17.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/17/paragraph/17",
  "kind": "paragraph",
  "number": "17",
  "heading": null,
  "text": "After that section insert—\n“Power to make orders about charge\n238A (1) The Treasury may by order make provision about the annual allowance charge.\n(2) The provision may include modifications of any of sections 227 to 238.\n(3) The provision may include provision consequential on, or supplementary or incidental to, the provision made by those sections and transitional provisions (including provision making modifications of enactments).\n(4) “Modifications” includes amendments.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/11/schedule/17/paragraph/17",
    "retrieved_at": "2026-10-29T09:09:31.813616+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."
}