{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-25/paragraph-16",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-25/paragraph-16.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/25/paragraph/16",
  "kind": "paragraph",
  "number": "16",
  "heading": null,
  "text": "In this Schedule—\n“agricultural levy” has the meaning given by section 6 of the European Communities Act 1972;\n“applicant authority” has the same meaning as in MARD;\n“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;\n“enactment” includes—\n(a)an Act of the Scottish Parliament,\n(b)a Measure or Act of the National Assembly for Wales, and\n(c)any Northern Ireland legislation as defined by section 24(5) of the Interpretation Act 1978;\n“HMRC” means Her Majesty's Revenue and Customs;\n“MARD-related instrument” means any EU instrument (including one made after the passing of this Act) that lays down detailed rules for implementing MARD;\n“public authority” means a person with functions of a public nature;\n“requested authority” has the same meaning as in MARD.",
  "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/25/paragraph/16",
    "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."
}