{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-5/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-5/paragraph-3.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/5/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) Sections 938 to 940 of that Act are renumbered as follows—\n(a) section 938 becomes section 940A,\n(b) section 939 becomes section 940B, and\n(c) section 940 becomes section 940C.\n(2) In section 940A (as so renumbered)—\n(a) in subsection (2), for “939” substitute “ 940B ”,\n(b) in subsection (3), for “940” substitute “ 940C ”.",
  "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/5/paragraph/3",
    "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."
}