{
  "url": "https://openlegislation.uk/finance-act-2012",
  "json_url": "https://openlegislation.uk/finance-act-2012.json",
  "id": "ukpga/2012/14",
  "title": "Finance Act 2012",
  "long_title": "An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.",
  "citation": "2012 c. 14",
  "type": "ukpga",
  "year": "2012",
  "number": "14",
  "version": "current",
  "date": "2012-07-17",
  "revised": true,
  "valid_from": "2026-04-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-2012/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Income tax, corporation tax and capital gains tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Income tax and corporation tax charges and rate bands",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/1/chapter/1/crossheading/income-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Income tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/1"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Charge for 2012-13 and rates for 2012-13 and subsequent tax years",
      "url": "https://openlegislation.uk/finance-act-2012/section-1",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/1/crossheading/income-tax"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Basic rate limit for 2012-13",
      "url": "https://openlegislation.uk/finance-act-2012/section-2",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/1/crossheading/income-tax"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Personal allowance for 2012-13 for those aged under 65",
      "url": "https://openlegislation.uk/finance-act-2012/section-3",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/1/crossheading/income-tax"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Personal allowances from 2013",
      "url": "https://openlegislation.uk/finance-act-2012/section-4",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/1/crossheading/income-tax"
    },
    {
      "path": "part/1/chapter/1/crossheading/corporation-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Corporation tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/1"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Main rate of corporation tax for financial year 2012",
      "url": "https://openlegislation.uk/finance-act-2012/section-5",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/1/crossheading/corporation-tax"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Charge and main rate for financial year 2013",
      "url": "https://openlegislation.uk/finance-act-2012/section-6",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/1/crossheading/corporation-tax"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Small profits rate and fractions for financial year 2012",
      "url": "https://openlegislation.uk/finance-act-2012/section-7",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/1/crossheading/corporation-tax"
    },
    {
      "path": "part/1/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Income tax: general",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/1/chapter/2/crossheading/child-benefit",
      "kind": "crossheading",
      "number": null,
      "heading": "Child benefit",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/2"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "High income child benefit charge",
      "url": "https://openlegislation.uk/finance-act-2012/section-8",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/2/crossheading/child-benefit"
    },
    {
      "path": "part/1/chapter/2/crossheading/antiavoidance",
      "kind": "crossheading",
      "number": null,
      "heading": "Anti-avoidance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/2"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Post-cessation trade or property relief: tax-generated payments or events",
      "url": "https://openlegislation.uk/finance-act-2012/section-9",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/2/crossheading/antiavoidance"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Property loss relief against general income: tax-generated agricultural expenses",
      "url": "https://openlegislation.uk/finance-act-2012/section-10",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/2/crossheading/antiavoidance"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Gains from contracts for life insurance etc",
      "url": "https://openlegislation.uk/finance-act-2012/section-11",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/2/crossheading/antiavoidance"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "Settlements: income originating from settlors other than individuals",
      "url": "https://openlegislation.uk/finance-act-2012/section-12",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/2/crossheading/antiavoidance"
    },
    {
      "path": "part/1/chapter/2/crossheading/reliefs",
      "kind": "crossheading",
      "number": null,
      "heading": "Reliefs",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/2"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "Champions League final 2013",
      "url": "https://openlegislation.uk/finance-act-2012/section-13",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/2/crossheading/reliefs"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Cars: security features not to be regarded as accessories",
      "url": "https://openlegislation.uk/finance-act-2012/section-14",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/2/crossheading/reliefs"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Termination payments to MPs ceasing to hold office",
      "url": "https://openlegislation.uk/finance-act-2012/section-15",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/2/crossheading/reliefs"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Employment income exemptions: armed forces",
      "url": "https://openlegislation.uk/finance-act-2012/section-16",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/2/crossheading/reliefs"
    },
    {
      "path": "part/1/chapter/2/crossheading/other-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Other provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/2"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Taxable benefits: “the appropriate percentage” for cars for 2014-15",
      "url": "https://openlegislation.uk/finance-act-2012/section-17",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/2/crossheading/other-provisions"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Qualifying time deposits",
      "url": "https://openlegislation.uk/finance-act-2012/section-18",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/2/crossheading/other-provisions"
    },
    {
      "path": "part/1/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Corporation tax: general",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/1/chapter/3/crossheading/support-for-business",
      "kind": "crossheading",
      "number": null,
      "heading": "Support for business",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/3"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Profits arising from the exploitation of patents etc",
      "url": "https://openlegislation.uk/finance-act-2012/section-19",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/3/crossheading/support-for-business"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Relief for expenditure on R&D",
      "url": "https://openlegislation.uk/finance-act-2012/section-20",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/3/crossheading/support-for-business"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Real estate investment trusts",
      "url": "https://openlegislation.uk/finance-act-2012/section-21",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/3/crossheading/support-for-business"
    },
    {
      "path": "part/1/chapter/3/crossheading/antiavoidance",
      "kind": "crossheading",
      "number": null,
      "heading": "Anti-avoidance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/3"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Treatment of the receipt of manufactured overseas dividends",
      "url": "https://openlegislation.uk/finance-act-2012/section-22",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/1/chapter/3/crossheading/antiavoidance"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Loan relationships: debts becoming held by connected company",
      "url": "https://openlegislation.uk/finance-act-2012/section-23",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/3/crossheading/antiavoidance"
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "Companies carrying on businesses of leasing plant or machinery",
      "url": "https://openlegislation.uk/finance-act-2012/section-24",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/3/crossheading/antiavoidance"
    },
    {
      "path": "part/1/chapter/3/crossheading/insurance",
      "kind": "crossheading",
      "number": null,
      "heading": "Insurance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/3"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "Corporate members of Lloyd's: stop-loss insurance and quota share contracts",
      "url": "https://openlegislation.uk/finance-act-2012/section-25",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/3/crossheading/insurance"
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": "Abolition of relief for equalisation reserves: general insurers",
      "url": "https://openlegislation.uk/finance-act-2012/section-26",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/3/crossheading/insurance"
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": "Election to accelerate receipts under s.26(4)",
      "url": "https://openlegislation.uk/finance-act-2012/section-27",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/3/crossheading/insurance"
    },
    {
      "path": "section/28",
      "kind": "section",
      "number": "28",
      "heading": "Deemed receipts under s.26(4): double taxation relief",
      "url": "https://openlegislation.uk/finance-act-2012/section-28",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/3/crossheading/insurance"
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": "Transfer of whole or part of the business",
      "url": "https://openlegislation.uk/finance-act-2012/section-29",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/3/crossheading/insurance"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": "Abolition of relief for equalisation reserves: Lloyd's corporate members etc",
      "url": "https://openlegislation.uk/finance-act-2012/section-30",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/3/crossheading/insurance"
    },
    {
      "path": "part/1/chapter/3/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/3"
    },
    {
      "path": "section/31",
      "kind": "section",
      "number": "31",
      "heading": "Tax treatment of financing costs and income",
      "url": "https://openlegislation.uk/finance-act-2012/section-31",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/1/chapter/3/crossheading/miscellaneous"
    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": "Group relief: meaning of “normal commercial loan”",
      "url": "https://openlegislation.uk/finance-act-2012/section-32",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/3/crossheading/miscellaneous"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": "Company distributions",
      "url": "https://openlegislation.uk/finance-act-2012/section-33",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/3/crossheading/miscellaneous"
    },
    {
      "path": "part/1/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Capital gains",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/34",
      "kind": "section",
      "number": "34",
      "heading": "Annual exempt amount",
      "url": "https://openlegislation.uk/finance-act-2012/section-34",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/4"
    },
    {
      "path": "section/35",
      "kind": "section",
      "number": "35",
      "heading": "Foreign currency bank accounts",
      "url": "https://openlegislation.uk/finance-act-2012/section-35",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/4"
    },
    {
      "path": "section/36",
      "kind": "section",
      "number": "36",
      "heading": "Collective investment schemes: chargeable gains",
      "url": "https://openlegislation.uk/finance-act-2012/section-36",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/4"
    },
    {
      "path": "section/37",
      "kind": "section",
      "number": "37",
      "heading": "Roll-over relief",
      "url": "https://openlegislation.uk/finance-act-2012/section-37",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/4"
    },
    {
      "path": "part/1/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/1/chapter/5/crossheading/enterprise-incentives",
      "kind": "crossheading",
      "number": null,
      "heading": "Enterprise incentives",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/5"
    },
    {
      "path": "section/38",
      "kind": "section",
      "number": "38",
      "heading": "Seed enterprise investment scheme",
      "url": "https://openlegislation.uk/finance-act-2012/section-38",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/5/crossheading/enterprise-incentives"
    },
    {
      "path": "section/39",
      "kind": "section",
      "number": "39",
      "heading": "Enterprise investment scheme",
      "url": "https://openlegislation.uk/finance-act-2012/section-39",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/5/crossheading/enterprise-incentives"
    },
    {
      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": "Venture capital trusts",
      "url": "https://openlegislation.uk/finance-act-2012/section-40",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/5/crossheading/enterprise-incentives"
    },
    {
      "path": "part/1/chapter/5/crossheading/capital-allowances",
      "kind": "crossheading",
      "number": null,
      "heading": "Capital allowances",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/5"
    },
    {
      "path": "section/41",
      "kind": "section",
      "number": "41",
      "heading": "Plant and machinery: restricting exception for manufacturers and suppliers",
      "url": "https://openlegislation.uk/finance-act-2012/section-41",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/5/crossheading/capital-allowances"
    },
    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": "Plant and machinery allowances: anti-avoidance",
      "url": "https://openlegislation.uk/finance-act-2012/section-42",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/5/crossheading/capital-allowances"
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": "Plant and machinery allowances: fixtures",
      "url": "https://openlegislation.uk/finance-act-2012/section-43",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/5/crossheading/capital-allowances"
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": "Expenditure on plant and machinery for use in designated assisted areas",
      "url": "https://openlegislation.uk/finance-act-2012/section-44",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/5/crossheading/capital-allowances"
    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": "Allowances for energy-saving plant and machinery",
      "url": "https://openlegislation.uk/finance-act-2012/section-45",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/chapter/5/crossheading/capital-allowances"
    },
    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": "Plant and machinery: long funding leases",
      "url": "https://openlegislation.uk/finance-act-2012/section-46",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/5/crossheading/capital-allowances"
    },
    {
      "path": "part/1/chapter/5/crossheading/foreign-income-and-gains",
      "kind": "crossheading",
      "number": null,
      "heading": "Foreign income and gains",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/5"
    },
    {
      "path": "section/47",
      "kind": "section",
      "number": "47",
      "heading": "Foreign income and gains",
      "url": "https://openlegislation.uk/finance-act-2012/section-47",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/5/crossheading/foreign-income-and-gains"
    },
    {
      "path": "part/1/chapter/5/crossheading/pensions",
      "kind": "crossheading",
      "number": null,
      "heading": "Pensions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/5"
    },
    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": "Employer asset-backed pension contributions etc",
      "url": "https://openlegislation.uk/finance-act-2012/section-48",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/5/crossheading/pensions"
    },
    {
      "path": "part/1/chapter/5/crossheading/charitable-giving-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Charitable giving etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/5"
    },
    {
      "path": "section/49",
      "kind": "section",
      "number": "49",
      "heading": "Gifts to the nation",
      "url": "https://openlegislation.uk/finance-act-2012/section-49",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/5/crossheading/charitable-giving-etc"
    },
    {
      "path": "section/50",
      "kind": "section",
      "number": "50",
      "heading": "Gift aid: giving through self-assessment return",
      "url": "https://openlegislation.uk/finance-act-2012/section-50",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/5/crossheading/charitable-giving-etc"
    },
    {
      "path": "section/51",
      "kind": "section",
      "number": "51",
      "heading": "Relief for gift aid and other income of charities etc",
      "url": "https://openlegislation.uk/finance-act-2012/section-51",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/5/crossheading/charitable-giving-etc"
    },
    {
      "path": "section/52",
      "kind": "section",
      "number": "52",
      "heading": "Meaning of “community amateur sports club”",
      "url": "https://openlegislation.uk/finance-act-2012/section-52",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/5/crossheading/charitable-giving-etc"
    },
    {
      "path": "part/1/chapter/5/crossheading/other-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Other provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/5"
    },
    {
      "path": "section/53",
      "kind": "section",
      "number": "53",
      "heading": "Site restoration payments",
      "url": "https://openlegislation.uk/finance-act-2012/section-53",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/5/crossheading/other-provisions"
    },
    {
      "path": "section/54",
      "kind": "section",
      "number": "54",
      "heading": "Changes of accounting policy",
      "url": "https://openlegislation.uk/finance-act-2012/section-54",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/5/crossheading/other-provisions"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Insurance companies carrying on long-term business",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/2/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/2/chapter/1/crossheading/outline-of-provisions-of-part",
      "kind": "crossheading",
      "number": null,
      "heading": "Outline of provisions of Part",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1"
    },
    {
      "path": "section/55",
      "kind": "section",
      "number": "55",
      "heading": "Overview",
      "url": "https://openlegislation.uk/finance-act-2012/section-55",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1/crossheading/outline-of-provisions-of-part"
    },
    {
      "path": "part/2/chapter/1/crossheading/meaning-of-life-assurance-business",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “life assurance business”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1"
    },
    {
      "path": "section/56",
      "kind": "section",
      "number": "56",
      "heading": "Meaning of “life assurance business”",
      "url": "https://openlegislation.uk/finance-act-2012/section-56",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1/crossheading/meaning-of-life-assurance-business"
    },
    {
      "path": "part/2/chapter/1/crossheading/meaning-of-basic-life-assurance-and-general-annuity-business",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “basic life assurance and general annuity business”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1"
    },
    {
      "path": "section/57",
      "kind": "section",
      "number": "57",
      "heading": "Meaning of “basic life assurance and general annuity business”",
      "url": "https://openlegislation.uk/finance-act-2012/section-57",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1/crossheading/meaning-of-basic-life-assurance-and-general-annuity-business"
    },
    {
      "path": "section/58",
      "kind": "section",
      "number": "58",
      "heading": "Section 57: meaning of “pension business”",
      "url": "https://openlegislation.uk/finance-act-2012/section-58",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1/crossheading/meaning-of-basic-life-assurance-and-general-annuity-business"
    },
    {
      "path": "section/59",
      "kind": "section",
      "number": "59",
      "heading": "Section 57: meaning of “child trust fund business”",
      "url": "https://openlegislation.uk/finance-act-2012/section-59",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1/crossheading/meaning-of-basic-life-assurance-and-general-annuity-business"
    },
    {
      "path": "section/60",
      "kind": "section",
      "number": "60",
      "heading": "Section 57: meaning of “individual savings account business”",
      "url": "https://openlegislation.uk/finance-act-2012/section-60",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1/crossheading/meaning-of-basic-life-assurance-and-general-annuity-business"
    },
    {
      "path": "section/61",
      "kind": "section",
      "number": "61",
      "heading": "Section 57: meaning of “overseas life assurance business”",
      "url": "https://openlegislation.uk/finance-act-2012/section-61",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1/crossheading/meaning-of-basic-life-assurance-and-general-annuity-business"
    },
    {
      "path": "section/62",
      "kind": "section",
      "number": "62",
      "heading": "Section 57: meaning of “protection business”",
      "url": "https://openlegislation.uk/finance-act-2012/section-62",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1/crossheading/meaning-of-basic-life-assurance-and-general-annuity-business"
    },
    {
      "path": "part/2/chapter/1/crossheading/meaning-of-longterm-business-and-phi-business",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “long-term business” and “PHI business”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1"
    },
    {
      "path": "section/63",
      "kind": "section",
      "number": "63",
      "heading": "Meaning of “long-term business” and “PHI business”",
      "url": "https://openlegislation.uk/finance-act-2012/section-63",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1/crossheading/meaning-of-longterm-business-and-phi-business"
    },
    {
      "path": "part/2/chapter/1/crossheading/meaning-of-contract-of-insurance-or-longterm-insurance-and-insurance-company",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of contract of “insurance” or “long-term insurance” and “insurance company”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1"
    },
    {
      "path": "section/64",
      "kind": "section",
      "number": "64",
      "heading": "Meaning of “contract of insurance” and “contract of long-term insurance”",
      "url": "https://openlegislation.uk/finance-act-2012/section-64",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1/crossheading/meaning-of-contract-of-insurance-or-longterm-insurance-and-insurance-company"
    },
    {
      "path": "section/65",
      "kind": "section",
      "number": "65",
      "heading": "Meaning of “insurance company”",
      "url": "https://openlegislation.uk/finance-act-2012/section-65",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1/crossheading/meaning-of-contract-of-insurance-or-longterm-insurance-and-insurance-company"
    },
    {
      "path": "part/2/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Charge to tax on I - E basis etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/2/chapter/2/crossheading/separate-businesses-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Separate businesses etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/66",
      "kind": "section",
      "number": "66",
      "heading": "Separate businesses for BLAGAB and other long-term business",
      "url": "https://openlegislation.uk/finance-act-2012/section-66",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/separate-businesses-etc"
    },
    {
      "path": "section/67",
      "kind": "section",
      "number": "67",
      "heading": "Exception where BLAGAB small part of long-term business",
      "url": "https://openlegislation.uk/finance-act-2012/section-67",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/separate-businesses-etc"
    },
    {
      "path": "part/2/chapter/2/crossheading/blagab-taxed-on-i-e-basis",
      "kind": "crossheading",
      "number": null,
      "heading": "BLAGAB taxed on I - E basis",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/68",
      "kind": "section",
      "number": "68",
      "heading": "Charge to tax on I - E profit",
      "url": "https://openlegislation.uk/finance-act-2012/section-68",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/blagab-taxed-on-i-e-basis"
    },
    {
      "path": "section/69",
      "kind": "section",
      "number": "69",
      "heading": "Exclusion of charge under s.35 of CTA 2009 etc",
      "url": "https://openlegislation.uk/finance-act-2012/section-69",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/blagab-taxed-on-i-e-basis"
    },
    {
      "path": "section/70",
      "kind": "section",
      "number": "70",
      "heading": "Rules for calculating I - E profit or excess BLAGAB expenses",
      "url": "https://openlegislation.uk/finance-act-2012/section-70",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/blagab-taxed-on-i-e-basis"
    },
    {
      "path": "part/2/chapter/2/crossheading/nonblagab-longterm-business",
      "kind": "crossheading",
      "number": null,
      "heading": "Non-BLAGAB long-term business",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/71",
      "kind": "section",
      "number": "71",
      "heading": "Charge to tax on profits of non-BLAGAB long-term business",
      "url": "https://openlegislation.uk/finance-act-2012/section-71",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/nonblagab-longterm-business"
    },
    {
      "path": "part/2/chapter/2/crossheading/phi-only-business",
      "kind": "crossheading",
      "number": null,
      "heading": "PHI only business",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/72",
      "kind": "section",
      "number": "72",
      "heading": "Companies carrying on only PHI business",
      "url": "https://openlegislation.uk/finance-act-2012/section-72",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/phi-only-business"
    },
    {
      "path": "part/2/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "The I - E basis",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/2/chapter/3/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/73",
      "kind": "section",
      "number": "73",
      "heading": "The I - E basis",
      "url": "https://openlegislation.uk/finance-act-2012/section-73",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3/crossheading/introduction"
    },
    {
      "path": "part/2/chapter/3/crossheading/definitions-of-expressions-comprising-i",
      "kind": "crossheading",
      "number": null,
      "heading": "Definitions of expressions comprising “I”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/74",
      "kind": "section",
      "number": "74",
      "heading": "Meaning of “income”",
      "url": "https://openlegislation.uk/finance-act-2012/section-74",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3/crossheading/definitions-of-expressions-comprising-i"
    },
    {
      "path": "section/75",
      "kind": "section",
      "number": "75",
      "heading": "Meaning of “BLAGAB chargeable gains” etc",
      "url": "https://openlegislation.uk/finance-act-2012/section-75",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3/crossheading/definitions-of-expressions-comprising-i"
    },
    {
      "path": "part/2/chapter/3/crossheading/definitions-of-expressions-comprising-e",
      "kind": "crossheading",
      "number": null,
      "heading": "Definitions of expressions comprising “E”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/76",
      "kind": "section",
      "number": "76",
      "heading": "Meaning of “adjusted BLAGAB management expenses”",
      "url": "https://openlegislation.uk/finance-act-2012/section-76",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3/crossheading/definitions-of-expressions-comprising-e"
    },
    {
      "path": "section/77",
      "kind": "section",
      "number": "77",
      "heading": "Section 76: meaning of “ordinary BLAGAB management expenses” etc",
      "url": "https://openlegislation.uk/finance-act-2012/section-77",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3/crossheading/definitions-of-expressions-comprising-e"
    },
    {
      "path": "section/78",
      "kind": "section",
      "number": "78",
      "heading": "Section 76: meaning of other expressions",
      "url": "https://openlegislation.uk/finance-act-2012/section-78",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3/crossheading/definitions-of-expressions-comprising-e"
    },
    {
      "path": "section/79",
      "kind": "section",
      "number": "79",
      "heading": "Spreading of acquisition expenses",
      "url": "https://openlegislation.uk/finance-act-2012/section-79",
      "extent": null,
      "status": "repealed",
      "parent": "part/2/chapter/3/crossheading/definitions-of-expressions-comprising-e"
    },
    {
      "path": "section/80",
      "kind": "section",
      "number": "80",
      "heading": "Section 79: meaning of “acquisition expenses”",
      "url": "https://openlegislation.uk/finance-act-2012/section-80",
      "extent": null,
      "status": "repealed",
      "parent": "part/2/chapter/3/crossheading/definitions-of-expressions-comprising-e"
    },
    {
      "path": "section/81",
      "kind": "section",
      "number": "81",
      "heading": "Amounts treated as ordinary BLAGAB management expenses",
      "url": "https://openlegislation.uk/finance-act-2012/section-81",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3/crossheading/definitions-of-expressions-comprising-e"
    },
    {
      "path": "section/82",
      "kind": "section",
      "number": "82",
      "heading": "Restrictions in relation to ordinary BLAGAB management expenses",
      "url": "https://openlegislation.uk/finance-act-2012/section-82",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3/crossheading/definitions-of-expressions-comprising-e"
    },
    {
      "path": "section/83",
      "kind": "section",
      "number": "83",
      "heading": "General annuity business",
      "url": "https://openlegislation.uk/finance-act-2012/section-83",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3/crossheading/definitions-of-expressions-comprising-e"
    },
    {
      "path": "section/84",
      "kind": "section",
      "number": "84",
      "heading": "General annuity business: meaning of “steep-reduction annuity” etc",
      "url": "https://openlegislation.uk/finance-act-2012/section-84",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3/crossheading/definitions-of-expressions-comprising-e"
    },
    {
      "path": "section/85",
      "kind": "section",
      "number": "85",
      "heading": "General annuity business: payments made in pre-1992 accounting periods",
      "url": "https://openlegislation.uk/finance-act-2012/section-85",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3/crossheading/definitions-of-expressions-comprising-e"
    },
    {
      "path": "part/2/chapter/3/crossheading/special-rules-applying-to-i-e-basis",
      "kind": "crossheading",
      "number": null,
      "heading": "Special rules applying to I - E basis",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/86",
      "kind": "section",
      "number": "86",
      "heading": "Separate property businesses for BLAGAB etc",
      "url": "https://openlegislation.uk/finance-act-2012/section-86",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3/crossheading/special-rules-applying-to-i-e-basis"
    },
    {
      "path": "section/87",
      "kind": "section",
      "number": "87",
      "heading": "Losses from property businesses where land held for long-term business",
      "url": "https://openlegislation.uk/finance-act-2012/section-87",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3/crossheading/special-rules-applying-to-i-e-basis"
    },
    {
      "path": "section/88",
      "kind": "section",
      "number": "88",
      "heading": "Loan relationships, derivative contracts and intangible fixed assets",
      "url": "https://openlegislation.uk/finance-act-2012/section-88",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3/crossheading/special-rules-applying-to-i-e-basis"
    },
    {
      "path": "section/89",
      "kind": "section",
      "number": "89",
      "heading": "Miscellaneous income and losses",
      "url": "https://openlegislation.uk/finance-act-2012/section-89",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3/crossheading/special-rules-applying-to-i-e-basis"
    },
    {
      "path": "section/90",
      "kind": "section",
      "number": "90",
      "heading": "Investment return where risk in respect of policy or contract re-insured",
      "url": "https://openlegislation.uk/finance-act-2012/section-90",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3/crossheading/special-rules-applying-to-i-e-basis"
    },
    {
      "path": "section/91",
      "kind": "section",
      "number": "91",
      "heading": "Regulations under section 90(4): supplementary provision",
      "url": "https://openlegislation.uk/finance-act-2012/section-91",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3/crossheading/special-rules-applying-to-i-e-basis"
    },
    {
      "path": "part/2/chapter/3/crossheading/deemed-i-e-receipts",
      "kind": "crossheading",
      "number": null,
      "heading": "Deemed I - E receipts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/92",
      "kind": "section",
      "number": "92",
      "heading": "Certain BLAGAB trading receipts to count as deemed I - E receipts",
      "url": "https://openlegislation.uk/finance-act-2012/section-92",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3/crossheading/deemed-i-e-receipts"
    },
    {
      "path": "part/2/chapter/3/crossheading/minimum-profits-charge",
      "kind": "crossheading",
      "number": null,
      "heading": "Minimum profits charge",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/93",
      "kind": "section",
      "number": "93",
      "heading": "Minimum profits test",
      "url": "https://openlegislation.uk/finance-act-2012/section-93",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3/crossheading/minimum-profits-charge"
    },
    {
      "path": "section/94",
      "kind": "section",
      "number": "94",
      "heading": "Adjustment of I - E profit or excess BLAGAB expenses",
      "url": "https://openlegislation.uk/finance-act-2012/section-94",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3/crossheading/minimum-profits-charge"
    },
    {
      "path": "part/2/chapter/3/crossheading/nonblagab-allowable-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "Non-BLAGAB allowable losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/95",
      "kind": "section",
      "number": "95",
      "heading": "Use of non-BLAGAB allowable losses to reduce I - E profit",
      "url": "https://openlegislation.uk/finance-act-2012/section-95",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3/crossheading/nonblagab-allowable-losses"
    },
    {
      "path": "part/2/chapter/3/crossheading/overseas-life-insurance-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Overseas life insurance companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/96",
      "kind": "section",
      "number": "96",
      "heading": "Expenses referable to exempt FOTRA profits",
      "url": "https://openlegislation.uk/finance-act-2012/section-96",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3/crossheading/overseas-life-insurance-companies"
    },
    {
      "path": "part/2/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Apportionment rules for I - E charge",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/2/chapter/4/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/4"
    },
    {
      "path": "section/97",
      "kind": "section",
      "number": "97",
      "heading": "Application of Chapter",
      "url": "https://openlegislation.uk/finance-act-2012/section-97",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/4/crossheading/introduction"
    },
    {
      "path": "part/2/chapter/4/crossheading/allocation-of-income-losses-and-expenses",
      "kind": "crossheading",
      "number": null,
      "heading": "Allocation of income, losses and expenses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/4"
    },
    {
      "path": "section/98",
      "kind": "section",
      "number": "98",
      "heading": "Commercial allocation",
      "url": "https://openlegislation.uk/finance-act-2012/section-98",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/4/crossheading/allocation-of-income-losses-and-expenses"
    },
    {
      "path": "part/2/chapter/4/crossheading/allocation-of-chargeable-gains-and-allowable-losses-on-disposals-of-assets",
      "kind": "crossheading",
      "number": null,
      "heading": "Allocation of chargeable gains and allowable losses on disposals of assets",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/4"
    },
    {
      "path": "section/99",
      "kind": "section",
      "number": "99",
      "heading": "Application of sections 100 and 101",
      "url": "https://openlegislation.uk/finance-act-2012/section-99",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/4/crossheading/allocation-of-chargeable-gains-and-allowable-losses-on-disposals-of-assets"
    },
    {
      "path": "section/100",
      "kind": "section",
      "number": "100",
      "heading": "Assets wholly or partly matched to BLAGAB liabilities",
      "url": "https://openlegislation.uk/finance-act-2012/section-100",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/4/crossheading/allocation-of-chargeable-gains-and-allowable-losses-on-disposals-of-assets"
    },
    {
      "path": "section/101",
      "kind": "section",
      "number": "101",
      "heading": "Commercial allocation for disposals not wholly dealt with by section 100",
      "url": "https://openlegislation.uk/finance-act-2012/section-101",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/4/crossheading/allocation-of-chargeable-gains-and-allowable-losses-on-disposals-of-assets"
    },
    {
      "path": "part/2/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "I - E profit: policyholders' rate of tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/2/chapter/5/crossheading/tax-rate-on-policyholders-share-of-i-e-profit",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax rate on policyholders' share of I - E profit",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5"
    },
    {
      "path": "section/102",
      "kind": "section",
      "number": "102",
      "heading": "Policyholders' rate of tax on policyholders' share of I - E profit",
      "url": "https://openlegislation.uk/finance-act-2012/section-102",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/5/crossheading/tax-rate-on-policyholders-share-of-i-e-profit"
    },
    {
      "path": "section/103",
      "kind": "section",
      "number": "103",
      "heading": "Rules for determining policyholders' share of I - E profit",
      "url": "https://openlegislation.uk/finance-act-2012/section-103",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5/crossheading/tax-rate-on-policyholders-share-of-i-e-profit"
    },
    {
      "path": "section/104",
      "kind": "section",
      "number": "104",
      "heading": "Meaning of “the adjusted amount”",
      "url": "https://openlegislation.uk/finance-act-2012/section-104",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/5/crossheading/tax-rate-on-policyholders-share-of-i-e-profit"
    },
    {
      "path": "section/105",
      "kind": "section",
      "number": "105",
      "heading": "Meaning of “BLAGAB non-taxable distributions” and “shareholders' share”",
      "url": "https://openlegislation.uk/finance-act-2012/section-105",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5/crossheading/tax-rate-on-policyholders-share-of-i-e-profit"
    },
    {
      "path": "part/2/chapter/5/crossheading/policyholder-tax-and-calculation-of-blagab-trade-profit-or-loss",
      "kind": "crossheading",
      "number": null,
      "heading": "Policyholder tax and calculation of BLAGAB trade profit or loss",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5"
    },
    {
      "path": "section/106",
      "kind": "section",
      "number": "106",
      "heading": "Deduction for current policyholder tax",
      "url": "https://openlegislation.uk/finance-act-2012/section-106",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5/crossheading/policyholder-tax-and-calculation-of-blagab-trade-profit-or-loss"
    },
    {
      "path": "section/107",
      "kind": "section",
      "number": "107",
      "heading": "Expenses or receipts for deferred policyholder tax",
      "url": "https://openlegislation.uk/finance-act-2012/section-107",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5/crossheading/policyholder-tax-and-calculation-of-blagab-trade-profit-or-loss"
    },
    {
      "path": "section/108",
      "kind": "section",
      "number": "108",
      "heading": "Meaning of “the closing deferred policyholder tax balance” etc",
      "url": "https://openlegislation.uk/finance-act-2012/section-108",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5/crossheading/policyholder-tax-and-calculation-of-blagab-trade-profit-or-loss"
    },
    {
      "path": "part/2/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Trade calculation rules applying to long-term business",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/109",
      "kind": "section",
      "number": "109",
      "heading": "Application of Chapter",
      "url": "https://openlegislation.uk/finance-act-2012/section-109",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/6"
    },
    {
      "path": "section/110",
      "kind": "section",
      "number": "110",
      "heading": "Allocations to policyholders",
      "url": "https://openlegislation.uk/finance-act-2012/section-110",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/6"
    },
    {
      "path": "section/111",
      "kind": "section",
      "number": "111",
      "heading": "Dividends and other distributions",
      "url": "https://openlegislation.uk/finance-act-2012/section-111",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/6"
    },
    {
      "path": "section/112",
      "kind": "section",
      "number": "112",
      "heading": "Index-linked gilt-edged securities",
      "url": "https://openlegislation.uk/finance-act-2012/section-112",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/6"
    },
    {
      "path": "section/113",
      "kind": "section",
      "number": "113",
      "heading": "Receipts or expenses relating to long-term business fixed capital",
      "url": "https://openlegislation.uk/finance-act-2012/section-113",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/6"
    },
    {
      "path": "part/2/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "Trading apportionment rules",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/114",
      "kind": "section",
      "number": "114",
      "heading": "Application of Chapter",
      "url": "https://openlegislation.uk/finance-act-2012/section-114",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/7"
    },
    {
      "path": "section/115",
      "kind": "section",
      "number": "115",
      "heading": "Commercial allocation of accounting profit or loss and tax adjustments",
      "url": "https://openlegislation.uk/finance-act-2012/section-115",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/7"
    },
    {
      "path": "part/2/chapter/8",
      "kind": "chapter",
      "number": "8",
      "heading": "Assets held for purposes of long-term business",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/2/chapter/8/crossheading/transfers-of-assets-from-different-categories",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfers of assets from different categories",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/8"
    },
    {
      "path": "section/116",
      "kind": "section",
      "number": "116",
      "heading": "UK life insurance companies",
      "url": "https://openlegislation.uk/finance-act-2012/section-116",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/8/crossheading/transfers-of-assets-from-different-categories"
    },
    {
      "path": "section/117",
      "kind": "section",
      "number": "117",
      "heading": "Overseas life insurance companies: rule corresponding to s.116",
      "url": "https://openlegislation.uk/finance-act-2012/section-117",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/8/crossheading/transfers-of-assets-from-different-categories"
    },
    {
      "path": "section/118",
      "kind": "section",
      "number": "118",
      "heading": "Transfers of business and transfers within a group",
      "url": "https://openlegislation.uk/finance-act-2012/section-118",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/8/crossheading/transfers-of-assets-from-different-categories"
    },
    {
      "path": "part/2/chapter/8/crossheading/share-pooling-rules",
      "kind": "crossheading",
      "number": null,
      "heading": "Share pooling rules",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/8"
    },
    {
      "path": "section/119",
      "kind": "section",
      "number": "119",
      "heading": "UK life insurance companies",
      "url": "https://openlegislation.uk/finance-act-2012/section-119",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/8/crossheading/share-pooling-rules"
    },
    {
      "path": "section/120",
      "kind": "section",
      "number": "120",
      "heading": "Overseas life insurance companies: rule corresponding to s.119",
      "url": "https://openlegislation.uk/finance-act-2012/section-120",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/8/crossheading/share-pooling-rules"
    },
    {
      "path": "section/121",
      "kind": "section",
      "number": "121",
      "heading": "Sections 119 and 120: supplementary",
      "url": "https://openlegislation.uk/finance-act-2012/section-121",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/8/crossheading/share-pooling-rules"
    },
    {
      "path": "part/2/chapter/8/crossheading/longterm-business-fixed-capital",
      "kind": "crossheading",
      "number": null,
      "heading": "Long-term business fixed capital",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/8"
    },
    {
      "path": "section/122",
      "kind": "section",
      "number": "122",
      "heading": "Assets forming part of long-term business fixed capital",
      "url": "https://openlegislation.uk/finance-act-2012/section-122",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/8/crossheading/longterm-business-fixed-capital"
    },
    {
      "path": "part/2/chapter/9",
      "kind": "chapter",
      "number": "9",
      "heading": "Relief for BLAGAB trade losses etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/2/chapter/9/crossheading/the-reliefs",
      "kind": "crossheading",
      "number": null,
      "heading": "The reliefs",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/9"
    },
    {
      "path": "section/123",
      "kind": "section",
      "number": "123",
      "heading": "Relief for BLAGAB trade losses against total profits",
      "url": "https://openlegislation.uk/finance-act-2012/section-123",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/9/crossheading/the-reliefs"
    },
    {
      "path": "section/124",
      "kind": "section",
      "number": "124",
      "heading": "Carry forward of pre-1 April 2017 BLAGAB trade losses against subsequent profits",
      "url": "https://openlegislation.uk/finance-act-2012/section-124",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/9/crossheading/the-reliefs"
    },
    {
      "path": "section/124A",
      "kind": "section",
      "number": "124A",
      "heading": "Carry forward of post-1 April 2017 BLAGAB trade losses against subsequent profits",
      "url": "https://openlegislation.uk/finance-act-2012/section-124A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/9/crossheading/the-reliefs"
    },
    {
      "path": "section/124B",
      "kind": "section",
      "number": "124B",
      "heading": "Excess carried forward post-1 April 2017 losses: relief against total profits",
      "url": "https://openlegislation.uk/finance-act-2012/section-124B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/9/crossheading/the-reliefs"
    },
    {
      "path": "section/124C",
      "kind": "section",
      "number": "124C",
      "heading": "Further carry forward against subsequent profits of post-1 April 2017 loss not fully used",
      "url": "https://openlegislation.uk/finance-act-2012/section-124C",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/9/crossheading/the-reliefs"
    },
    {
      "path": "section/124D",
      "kind": "section",
      "number": "124D",
      "heading": "Restriction on deductions from BLAGAB trade profits",
      "url": "https://openlegislation.uk/finance-act-2012/section-124D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/2/chapter/9/crossheading/the-reliefs"
    },
    {
      "path": "section/124E",
      "kind": "section",
      "number": "124E",
      "heading": "Section 124D: shock losses excluded from the restriction",
      "url": "https://openlegislation.uk/finance-act-2012/section-124E",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/2/chapter/9/crossheading/the-reliefs"
    },
    {
      "path": "section/125",
      "kind": "section",
      "number": "125",
      "heading": "Group relief",
      "url": "https://openlegislation.uk/finance-act-2012/section-125",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/9/crossheading/the-reliefs"
    },
    {
      "path": "part/2/chapter/9/crossheading/restrictions",
      "kind": "crossheading",
      "number": null,
      "heading": "Restrictions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/9"
    },
    {
      "path": "section/126",
      "kind": "section",
      "number": "126",
      "heading": "Restrictions in respect of non-trading deficit",
      "url": "https://openlegislation.uk/finance-act-2012/section-126",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/9/crossheading/restrictions"
    },
    {
      "path": "section/127",
      "kind": "section",
      "number": "127",
      "heading": "No relief against policyholders' share of I - E profit",
      "url": "https://openlegislation.uk/finance-act-2012/section-127",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/9/crossheading/restrictions"
    },
    {
      "path": "part/2/chapter/10",
      "kind": "chapter",
      "number": "10",
      "heading": "Transfers of long-term business",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/2/chapter/10/crossheading/transfers-of-blagab",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfers of BLAGAB",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/10"
    },
    {
      "path": "section/128",
      "kind": "section",
      "number": "128",
      "heading": "Relief for transferee in respect of transferor's excess BLAGAB expenses",
      "url": "https://openlegislation.uk/finance-act-2012/section-128",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/10/crossheading/transfers-of-blagab"
    },
    {
      "path": "section/129",
      "kind": "section",
      "number": "129",
      "heading": "Intra-group transfers and demutualisation",
      "url": "https://openlegislation.uk/finance-act-2012/section-129",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/10/crossheading/transfers-of-blagab"
    },
    {
      "path": "section/130",
      "kind": "section",
      "number": "130",
      "heading": "Transfers between non-group companies: present value of in-force business",
      "url": "https://openlegislation.uk/finance-act-2012/section-130",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/10/crossheading/transfers-of-blagab"
    },
    {
      "path": "section/130A",
      "kind": "section",
      "number": "130A",
      "heading": "Re-insurance in the course of transfer of BLAGAB",
      "url": "https://openlegislation.uk/finance-act-2012/section-130A",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/10/crossheading/transfers-of-blagab"
    },
    {
      "path": "part/2/chapter/10/crossheading/transfers-of-nonblagab-longterm-business",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfers of non-BLAGAB long-term business",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/10"
    },
    {
      "path": "section/131",
      "kind": "section",
      "number": "131",
      "heading": "Application of ss. 129 and 130 to transfers of non-BLAGAB long-term business",
      "url": "https://openlegislation.uk/finance-act-2012/section-131",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/10/crossheading/transfers-of-nonblagab-longterm-business"
    },
    {
      "path": "part/2/chapter/10/crossheading/transfers-of-longterm-business-antiavoidance",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfers of long-term business: anti-avoidance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/10"
    },
    {
      "path": "section/132",
      "kind": "section",
      "number": "132",
      "heading": "Anti-avoidance",
      "url": "https://openlegislation.uk/finance-act-2012/section-132",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/10/crossheading/transfers-of-longterm-business-antiavoidance"
    },
    {
      "path": "section/133",
      "kind": "section",
      "number": "133",
      "heading": "Clearance procedure",
      "url": "https://openlegislation.uk/finance-act-2012/section-133",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/10/crossheading/transfers-of-longterm-business-antiavoidance"
    },
    {
      "path": "section/134",
      "kind": "section",
      "number": "134",
      "heading": "Section 133: supplementary",
      "url": "https://openlegislation.uk/finance-act-2012/section-134",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/10/crossheading/transfers-of-longterm-business-antiavoidance"
    },
    {
      "path": "part/2/chapter/10/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/10"
    },
    {
      "path": "section/135",
      "kind": "section",
      "number": "135",
      "heading": "Meaning of “group” of companies",
      "url": "https://openlegislation.uk/finance-act-2012/section-135",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/10/crossheading/interpretation"
    },
    {
      "path": "part/2/chapter/11",
      "kind": "chapter",
      "number": "11",
      "heading": "Definitions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/136",
      "kind": "section",
      "number": "136",
      "heading": "Meaning of “BLAGAB trade profit” and “BLAGAB trade loss”",
      "url": "https://openlegislation.uk/finance-act-2012/section-136",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/11"
    },
    {
      "path": "section/137",
      "kind": "section",
      "number": "137",
      "heading": "Meaning of “the long-term business fixed capital”",
      "url": "https://openlegislation.uk/finance-act-2012/section-137",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/11"
    },
    {
      "path": "section/138",
      "kind": "section",
      "number": "138",
      "heading": "Meaning of assets that are “matched to” liabilities",
      "url": "https://openlegislation.uk/finance-act-2012/section-138",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/11"
    },
    {
      "path": "section/139",
      "kind": "section",
      "number": "139",
      "heading": "Minor definitions",
      "url": "https://openlegislation.uk/finance-act-2012/section-139",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/11"
    },
    {
      "path": "section/140",
      "kind": "section",
      "number": "140",
      "heading": "Abbreviations",
      "url": "https://openlegislation.uk/finance-act-2012/section-140",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/11"
    },
    {
      "path": "section/141",
      "kind": "section",
      "number": "141",
      "heading": "Index of defined terms, etc",
      "url": "https://openlegislation.uk/finance-act-2012/section-141",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/11"
    },
    {
      "path": "part/2/chapter/12",
      "kind": "chapter",
      "number": "12",
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/2/chapter/12/crossheading/powers-conferred-on-treasury-or-hmrc-commissioners",
      "kind": "crossheading",
      "number": null,
      "heading": "Powers conferred on Treasury or HMRC Commissioners",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/12"
    },
    {
      "path": "section/142",
      "kind": "section",
      "number": "142",
      "heading": "Power to amend Part 2 etc",
      "url": "https://openlegislation.uk/finance-act-2012/section-142",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/12/crossheading/powers-conferred-on-treasury-or-hmrc-commissioners"
    },
    {
      "path": "section/143",
      "kind": "section",
      "number": "143",
      "heading": "Power to amend definition of “insurance business transfer scheme” etc",
      "url": "https://openlegislation.uk/finance-act-2012/section-143",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/12/crossheading/powers-conferred-on-treasury-or-hmrc-commissioners"
    },
    {
      "path": "section/144",
      "kind": "section",
      "number": "144",
      "heading": "Power to modify provisions applying to overseas life insurance companies",
      "url": "https://openlegislation.uk/finance-act-2012/section-144",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/12/crossheading/powers-conferred-on-treasury-or-hmrc-commissioners"
    },
    {
      "path": "section/145",
      "kind": "section",
      "number": "145",
      "heading": "Orders and regulations",
      "url": "https://openlegislation.uk/finance-act-2012/section-145",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/12/crossheading/powers-conferred-on-treasury-or-hmrc-commissioners"
    },
    {
      "path": "part/2/chapter/12/crossheading/minor-and-consequential-amendments-and-transitional-provision",
      "kind": "crossheading",
      "number": null,
      "heading": "Minor and consequential amendments and transitional provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/12"
    },
    {
      "path": "section/146",
      "kind": "section",
      "number": "146",
      "heading": "Minor and consequential amendments",
      "url": "https://openlegislation.uk/finance-act-2012/section-146",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/12/crossheading/minor-and-consequential-amendments-and-transitional-provision"
    },
    {
      "path": "section/147",
      "kind": "section",
      "number": "147",
      "heading": "Transitional provision",
      "url": "https://openlegislation.uk/finance-act-2012/section-147",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/12/crossheading/minor-and-consequential-amendments-and-transitional-provision"
    },
    {
      "path": "part/2/chapter/12/crossheading/commencement-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Commencement etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/12"
    },
    {
      "path": "section/148",
      "kind": "section",
      "number": "148",
      "heading": "Commencement",
      "url": "https://openlegislation.uk/finance-act-2012/section-148",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/12/crossheading/commencement-etc"
    },
    {
      "path": "section/149",
      "kind": "section",
      "number": "149",
      "heading": "Accounting periods straddling 1 January 2013",
      "url": "https://openlegislation.uk/finance-act-2012/section-149",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/12/crossheading/commencement-etc"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "Friendly societies carrying on long-term business",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/3/crossheading/outline-of-provisions-of-part",
      "kind": "crossheading",
      "number": null,
      "heading": "Outline of provisions of Part",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/150",
      "kind": "section",
      "number": "150",
      "heading": "Overview",
      "url": "https://openlegislation.uk/finance-act-2012/section-150",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/outline-of-provisions-of-part"
    },
    {
      "path": "part/3/crossheading/longterm-business-rules-to-apply-to-friendly-societies",
      "kind": "crossheading",
      "number": null,
      "heading": "Long-term business rules to apply to friendly societies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/151",
      "kind": "section",
      "number": "151",
      "heading": "Friendly societies subject to same basic rules as mutual insurers",
      "url": "https://openlegislation.uk/finance-act-2012/section-151",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/longterm-business-rules-to-apply-to-friendly-societies"
    },
    {
      "path": "section/152",
      "kind": "section",
      "number": "152",
      "heading": "Friendly societies subject to transfer of business rules",
      "url": "https://openlegislation.uk/finance-act-2012/section-152",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/longterm-business-rules-to-apply-to-friendly-societies"
    },
    {
      "path": "part/3/crossheading/exempt-blagab-or-eligible-phi-business",
      "kind": "crossheading",
      "number": null,
      "heading": "Exempt BLAGAB or eligible PHI business",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/153",
      "kind": "section",
      "number": "153",
      "heading": "Exemption for certain BLAGAB or eligible PHI business",
      "url": "https://openlegislation.uk/finance-act-2012/section-153",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/exempt-blagab-or-eligible-phi-business"
    },
    {
      "path": "section/154",
      "kind": "section",
      "number": "154",
      "heading": "Meaning of “BLAGAB or eligible PHI business”",
      "url": "https://openlegislation.uk/finance-act-2012/section-154",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/exempt-blagab-or-eligible-phi-business"
    },
    {
      "path": "section/155",
      "kind": "section",
      "number": "155",
      "heading": "Meaning of “exempt” BLAGAB or eligible PHI business",
      "url": "https://openlegislation.uk/finance-act-2012/section-155",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/exempt-blagab-or-eligible-phi-business"
    },
    {
      "path": "section/156",
      "kind": "section",
      "number": "156",
      "heading": "Societies with no provision for assuring gross sums exceeding £2,000 etc",
      "url": "https://openlegislation.uk/finance-act-2012/section-156",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/exempt-blagab-or-eligible-phi-business"
    },
    {
      "path": "section/157",
      "kind": "section",
      "number": "157",
      "heading": "Transfers to friendly societies",
      "url": "https://openlegislation.uk/finance-act-2012/section-157",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/exempt-blagab-or-eligible-phi-business"
    },
    {
      "path": "section/158",
      "kind": "section",
      "number": "158",
      "heading": "Transfers from friendly societies to insurance companies etc",
      "url": "https://openlegislation.uk/finance-act-2012/section-158",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/exempt-blagab-or-eligible-phi-business"
    },
    {
      "path": "section/159",
      "kind": "section",
      "number": "159",
      "heading": "Exception in case of breach of maximum benefits payable to members",
      "url": "https://openlegislation.uk/finance-act-2012/section-159",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/exempt-blagab-or-eligible-phi-business"
    },
    {
      "path": "part/3/crossheading/exempt-blagab-or-eligible-phi-business-benefits-payable-by-friendly-societies-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Exempt BLAGAB or eligible PHI business: benefits payable by friendly societies etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/160",
      "kind": "section",
      "number": "160",
      "heading": "Maximum benefits payable to members",
      "url": "https://openlegislation.uk/finance-act-2012/section-160",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/exempt-blagab-or-eligible-phi-business-benefits-payable-by-friendly-societies-etc"
    },
    {
      "path": "section/161",
      "kind": "section",
      "number": "161",
      "heading": "Section 160: supplementary",
      "url": "https://openlegislation.uk/finance-act-2012/section-161",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/exempt-blagab-or-eligible-phi-business-benefits-payable-by-friendly-societies-etc"
    },
    {
      "path": "section/162",
      "kind": "section",
      "number": "162",
      "heading": "Section 160: statutory declarations",
      "url": "https://openlegislation.uk/finance-act-2012/section-162",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/exempt-blagab-or-eligible-phi-business-benefits-payable-by-friendly-societies-etc"
    },
    {
      "path": "part/3/crossheading/exempt-blagab-or-eligible-phi-business-directions-to-old-societies",
      "kind": "crossheading",
      "number": null,
      "heading": "Exempt BLAGAB or eligible PHI business: directions to old societies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/163",
      "kind": "section",
      "number": "163",
      "heading": "Directions given to old societies",
      "url": "https://openlegislation.uk/finance-act-2012/section-163",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/exempt-blagab-or-eligible-phi-business-directions-to-old-societies"
    },
    {
      "path": "part/3/crossheading/exemption-for-other-business",
      "kind": "crossheading",
      "number": null,
      "heading": "Exemption for other business",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/164",
      "kind": "section",
      "number": "164",
      "heading": "Societies registered before 1 June 1973, etc",
      "url": "https://openlegislation.uk/finance-act-2012/section-164",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/exemption-for-other-business"
    },
    {
      "path": "section/165",
      "kind": "section",
      "number": "165",
      "heading": "Incorporated friendly societies",
      "url": "https://openlegislation.uk/finance-act-2012/section-165",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/exemption-for-other-business"
    },
    {
      "path": "section/166",
      "kind": "section",
      "number": "166",
      "heading": "Transfers from friendly societies to insurance companies etc",
      "url": "https://openlegislation.uk/finance-act-2012/section-166",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/exemption-for-other-business"
    },
    {
      "path": "section/167",
      "kind": "section",
      "number": "167",
      "heading": "Transfers between friendly societies",
      "url": "https://openlegislation.uk/finance-act-2012/section-167",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/exemption-for-other-business"
    },
    {
      "path": "section/168",
      "kind": "section",
      "number": "168",
      "heading": "Withdrawal of qualifying status",
      "url": "https://openlegislation.uk/finance-act-2012/section-168",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/exemption-for-other-business"
    },
    {
      "path": "section/169",
      "kind": "section",
      "number": "169",
      "heading": "Payments by non-qualifying societies treated as qualifying distributions",
      "url": "https://openlegislation.uk/finance-act-2012/section-169",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/crossheading/exemption-for-other-business"
    },
    {
      "path": "part/3/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/170",
      "kind": "section",
      "number": "170",
      "heading": "Transfer schemes under s.6(5) of FSA 1992",
      "url": "https://openlegislation.uk/finance-act-2012/section-170",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/miscellaneous"
    },
    {
      "path": "section/171",
      "kind": "section",
      "number": "171",
      "heading": "Exemption for unregistered friendly societies",
      "url": "https://openlegislation.uk/finance-act-2012/section-171",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/miscellaneous"
    },
    {
      "path": "part/3/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/172",
      "kind": "section",
      "number": "172",
      "heading": "Minor definitions",
      "url": "https://openlegislation.uk/finance-act-2012/section-172",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/interpretation"
    },
    {
      "path": "section/173",
      "kind": "section",
      "number": "173",
      "heading": "Abbreviations",
      "url": "https://openlegislation.uk/finance-act-2012/section-173",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/interpretation"
    },
    {
      "path": "section/174",
      "kind": "section",
      "number": "174",
      "heading": "Index of defined terms",
      "url": "https://openlegislation.uk/finance-act-2012/section-174",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/interpretation"
    },
    {
      "path": "part/3/crossheading/regulations",
      "kind": "crossheading",
      "number": null,
      "heading": "Regulations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/175",
      "kind": "section",
      "number": "175",
      "heading": "Regulations",
      "url": "https://openlegislation.uk/finance-act-2012/section-175",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/regulations"
    },
    {
      "path": "part/3/crossheading/consequential-amendments-and-transitional-provision",
      "kind": "crossheading",
      "number": null,
      "heading": "Consequential amendments and transitional provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/176",
      "kind": "section",
      "number": "176",
      "heading": "Consequential amendments",
      "url": "https://openlegislation.uk/finance-act-2012/section-176",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/consequential-amendments-and-transitional-provision"
    },
    {
      "path": "section/177",
      "kind": "section",
      "number": "177",
      "heading": "Transitional provision",
      "url": "https://openlegislation.uk/finance-act-2012/section-177",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/consequential-amendments-and-transitional-provision"
    },
    {
      "path": "part/3/crossheading/commencement-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Commencement etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/178",
      "kind": "section",
      "number": "178",
      "heading": "Commencement",
      "url": "https://openlegislation.uk/finance-act-2012/section-178",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/commencement-etc"
    },
    {
      "path": "section/179",
      "kind": "section",
      "number": "179",
      "heading": "Accounting periods straddling 1 January 2013",
      "url": "https://openlegislation.uk/finance-act-2012/section-179",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/commencement-etc"
    },
    {
      "path": "part/4",
      "kind": "part",
      "number": "4",
      "heading": "Controlled foreign companies and foreign permanent establishments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/180",
      "kind": "section",
      "number": "180",
      "heading": "Controlled foreign companies and foreign permanent establishments",
      "url": "https://openlegislation.uk/finance-act-2012/section-180",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "part/5",
      "kind": "part",
      "number": "5",
      "heading": "Oil",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/181",
      "kind": "section",
      "number": "181",
      "heading": "Transfers within a group by companies carrying on ring fence trade",
      "url": "https://openlegislation.uk/finance-act-2012/section-181",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/182",
      "kind": "section",
      "number": "182",
      "heading": "Supplementary charge",
      "url": "https://openlegislation.uk/finance-act-2012/section-182",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/183",
      "kind": "section",
      "number": "183",
      "heading": "Relief in respect of decommissioning expenditure",
      "url": "https://openlegislation.uk/finance-act-2012/section-183",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/184",
      "kind": "section",
      "number": "184",
      "heading": "Reduction of supplementary charge for certain oil fields",
      "url": "https://openlegislation.uk/finance-act-2012/section-184",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "part/6",
      "kind": "part",
      "number": "6",
      "heading": "Excise duties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/6/crossheading/tobacco-products-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Tobacco products duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/185",
      "kind": "section",
      "number": "185",
      "heading": "Rates of tobacco products duty",
      "url": "https://openlegislation.uk/finance-act-2012/section-185",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/tobacco-products-duty"
    },
    {
      "path": "part/6/crossheading/alcoholic-liquor-duties",
      "kind": "crossheading",
      "number": null,
      "heading": "Alcoholic liquor duties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/186",
      "kind": "section",
      "number": "186",
      "heading": "Rates of alcoholic liquor duties",
      "url": "https://openlegislation.uk/finance-act-2012/section-186",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/alcoholic-liquor-duties"
    },
    {
      "path": "section/187",
      "kind": "section",
      "number": "187",
      "heading": "Repeal of drawback on British compounds and spirits of wine",
      "url": "https://openlegislation.uk/finance-act-2012/section-187",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/alcoholic-liquor-duties"
    },
    {
      "path": "part/6/crossheading/hydrocarbon-oil-etc-duties",
      "kind": "crossheading",
      "number": null,
      "heading": "Hydrocarbon oil etc duties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/188",
      "kind": "section",
      "number": "188",
      "heading": "Rates of duty and rebates from 1 August 2012 to 31 December 2012",
      "url": "https://openlegislation.uk/finance-act-2012/section-188",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/hydrocarbon-oil-etc-duties"
    },
    {
      "path": "section/189",
      "kind": "section",
      "number": "189",
      "heading": "Rebated fuel: private pleasure craft",
      "url": "https://openlegislation.uk/finance-act-2012/section-189",
      "extent": null,
      "status": "repealed",
      "parent": "part/6/crossheading/hydrocarbon-oil-etc-duties"
    },
    {
      "path": "part/6/crossheading/air-passenger-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Air passenger duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/190",
      "kind": "section",
      "number": "190",
      "heading": "Air passenger duty",
      "url": "https://openlegislation.uk/finance-act-2012/section-190",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/air-passenger-duty"
    },
    {
      "path": "part/6/crossheading/gambling-duties",
      "kind": "crossheading",
      "number": null,
      "heading": "Gambling duties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/191",
      "kind": "section",
      "number": "191",
      "heading": "Machine games duty",
      "url": "https://openlegislation.uk/finance-act-2012/section-191",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/gambling-duties"
    },
    {
      "path": "section/192",
      "kind": "section",
      "number": "192",
      "heading": "Amusement machine licence duty",
      "url": "https://openlegislation.uk/finance-act-2012/section-192",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/gambling-duties"
    },
    {
      "path": "section/193",
      "kind": "section",
      "number": "193",
      "heading": "Rates of gaming duty",
      "url": "https://openlegislation.uk/finance-act-2012/section-193",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/gambling-duties"
    },
    {
      "path": "section/194",
      "kind": "section",
      "number": "194",
      "heading": "Remote gambling: double taxation relief",
      "url": "https://openlegislation.uk/finance-act-2012/section-194",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/gambling-duties"
    },
    {
      "path": "part/6/crossheading/vehicle-excise-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Vehicle excise duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/195",
      "kind": "section",
      "number": "195",
      "heading": "VED rates for light passenger vehicles, light goods vehicles, motorcycles etc",
      "url": "https://openlegislation.uk/finance-act-2012/section-195",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/vehicle-excise-duty"
    },
    {
      "path": "part/7",
      "kind": "part",
      "number": "7",
      "heading": "Value added tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/196",
      "kind": "section",
      "number": "196",
      "heading": "Changes to the categorisation of supplies",
      "url": "https://openlegislation.uk/finance-act-2012/section-196",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/197",
      "kind": "section",
      "number": "197",
      "heading": "Exempt supplies",
      "url": "https://openlegislation.uk/finance-act-2012/section-197",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/198",
      "kind": "section",
      "number": "198",
      "heading": "Supply of goods or services by public bodies",
      "url": "https://openlegislation.uk/finance-act-2012/section-198",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/199",
      "kind": "section",
      "number": "199",
      "heading": "Relief from VAT on low value goods: restriction relating to Channel Islands",
      "url": "https://openlegislation.uk/finance-act-2012/section-199",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/200",
      "kind": "section",
      "number": "200",
      "heading": "Group supplies using an overseas member",
      "url": "https://openlegislation.uk/finance-act-2012/section-200",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/201",
      "kind": "section",
      "number": "201",
      "heading": "Face-value vouchers",
      "url": "https://openlegislation.uk/finance-act-2012/section-201",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/202",
      "kind": "section",
      "number": "202",
      "heading": "Power to require notification of arrival of means of transport in UK",
      "url": "https://openlegislation.uk/finance-act-2012/section-202",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/203",
      "kind": "section",
      "number": "203",
      "heading": "Non-established taxable persons",
      "url": "https://openlegislation.uk/finance-act-2012/section-203",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/204",
      "kind": "section",
      "number": "204",
      "heading": "Administration of VAT",
      "url": "https://openlegislation.uk/finance-act-2012/section-204",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "part/8",
      "kind": "part",
      "number": "8",
      "heading": "Other taxes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/8/crossheading/landfill-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Landfill tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "section/205",
      "kind": "section",
      "number": "205",
      "heading": "Standard rate of landfill tax",
      "url": "https://openlegislation.uk/finance-act-2012/section-205",
      "extent": null,
      "status": null,
      "parent": "part/8/crossheading/landfill-tax"
    },
    {
      "path": "section/206",
      "kind": "section",
      "number": "206",
      "heading": "Landfill sites in Scotland",
      "url": "https://openlegislation.uk/finance-act-2012/section-206",
      "extent": null,
      "status": null,
      "parent": "part/8/crossheading/landfill-tax"
    },
    {
      "path": "part/8/crossheading/climate-change-levy",
      "kind": "crossheading",
      "number": null,
      "heading": "Climate change levy",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "section/207",
      "kind": "section",
      "number": "207",
      "heading": "Climate change levy",
      "url": "https://openlegislation.uk/finance-act-2012/section-207",
      "extent": null,
      "status": null,
      "parent": "part/8/crossheading/climate-change-levy"
    },
    {
      "path": "part/8/crossheading/inheritance-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Inheritance tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "section/208",
      "kind": "section",
      "number": "208",
      "heading": "Indexation of rate bands",
      "url": "https://openlegislation.uk/finance-act-2012/section-208",
      "extent": null,
      "status": null,
      "parent": "part/8/crossheading/inheritance-tax"
    },
    {
      "path": "section/209",
      "kind": "section",
      "number": "209",
      "heading": "Gifts to charities etc",
      "url": "https://openlegislation.uk/finance-act-2012/section-209",
      "extent": null,
      "status": null,
      "parent": "part/8/crossheading/inheritance-tax"
    },
    {
      "path": "section/210",
      "kind": "section",
      "number": "210",
      "heading": "Settled property: effect of certain arrangements",
      "url": "https://openlegislation.uk/finance-act-2012/section-210",
      "extent": null,
      "status": null,
      "parent": "part/8/crossheading/inheritance-tax"
    },
    {
      "path": "part/8/crossheading/bank-levy",
      "kind": "crossheading",
      "number": null,
      "heading": "Bank levy",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "section/211",
      "kind": "section",
      "number": "211",
      "heading": "The bank levy",
      "url": "https://openlegislation.uk/finance-act-2012/section-211",
      "extent": null,
      "status": null,
      "parent": "part/8/crossheading/bank-levy"
    },
    {
      "path": "part/8/crossheading/stamp-duty-land-tax-stamp-duty-reserve-tax-and-stamp-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Stamp duty land tax, stamp duty reserve tax and stamp duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "section/212",
      "kind": "section",
      "number": "212",
      "heading": "Prevention of avoidance: subsales etc",
      "url": "https://openlegislation.uk/finance-act-2012/section-212",
      "extent": null,
      "status": null,
      "parent": "part/8/crossheading/stamp-duty-land-tax-stamp-duty-reserve-tax-and-stamp-duty"
    },
    {
      "path": "section/213",
      "kind": "section",
      "number": "213",
      "heading": "Rate in respect of residential property where consideration over £2m",
      "url": "https://openlegislation.uk/finance-act-2012/section-213",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/crossheading/stamp-duty-land-tax-stamp-duty-reserve-tax-and-stamp-duty"
    },
    {
      "path": "section/214",
      "kind": "section",
      "number": "214",
      "heading": "Higher rate for certain transactions",
      "url": "https://openlegislation.uk/finance-act-2012/section-214",
      "extent": null,
      "status": null,
      "parent": "part/8/crossheading/stamp-duty-land-tax-stamp-duty-reserve-tax-and-stamp-duty"
    },
    {
      "path": "section/215",
      "kind": "section",
      "number": "215",
      "heading": "Disclosure of stamp duty land tax avoidance schemes",
      "url": "https://openlegislation.uk/finance-act-2012/section-215",
      "extent": null,
      "status": null,
      "parent": "part/8/crossheading/stamp-duty-land-tax-stamp-duty-reserve-tax-and-stamp-duty"
    },
    {
      "path": "section/216",
      "kind": "section",
      "number": "216",
      "heading": "Health service bodies",
      "url": "https://openlegislation.uk/finance-act-2012/section-216",
      "extent": null,
      "status": null,
      "parent": "part/8/crossheading/stamp-duty-land-tax-stamp-duty-reserve-tax-and-stamp-duty"
    },
    {
      "path": "section/217",
      "kind": "section",
      "number": "217",
      "heading": "Collective investment schemes: stamp duty and stamp duty reserve tax",
      "url": "https://openlegislation.uk/finance-act-2012/section-217",
      "extent": null,
      "status": null,
      "parent": "part/8/crossheading/stamp-duty-land-tax-stamp-duty-reserve-tax-and-stamp-duty"
    },
    {
      "path": "part/9",
      "kind": "part",
      "number": "9",
      "heading": "Miscellaneous matters",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/9/crossheading/international-matters",
      "kind": "crossheading",
      "number": null,
      "heading": "International matters",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "section/218",
      "kind": "section",
      "number": "218",
      "heading": "Agreement between UK and Switzerland",
      "url": "https://openlegislation.uk/finance-act-2012/section-218",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/international-matters"
    },
    {
      "path": "section/219",
      "kind": "section",
      "number": "219",
      "heading": "Penalties: offshore income etc",
      "url": "https://openlegislation.uk/finance-act-2012/section-219",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/international-matters"
    },
    {
      "path": "section/220",
      "kind": "section",
      "number": "220",
      "heading": "International military headquarters, EU forces, etc",
      "url": "https://openlegislation.uk/finance-act-2012/section-220",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/international-matters"
    },
    {
      "path": "part/9/crossheading/financial-sector-regulation",
      "kind": "crossheading",
      "number": null,
      "heading": "Financial sector regulation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "section/221",
      "kind": "section",
      "number": "221",
      "heading": "Tax consequences of financial sector regulation",
      "url": "https://openlegislation.uk/finance-act-2012/section-221",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/crossheading/financial-sector-regulation"
    },
    {
      "path": "part/9/crossheading/incapacitated-persons-and-minors",
      "kind": "crossheading",
      "number": null,
      "heading": "Incapacitated persons and minors",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "section/222",
      "kind": "section",
      "number": "222",
      "heading": "Removal of special provision for incapacitated persons and minors",
      "url": "https://openlegislation.uk/finance-act-2012/section-222",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/incapacitated-persons-and-minors"
    },
    {
      "path": "part/9/crossheading/administration",
      "kind": "crossheading",
      "number": null,
      "heading": "Administration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "section/223",
      "kind": "section",
      "number": "223",
      "heading": "Tax advisers: sanctionable conduct",
      "url": "https://openlegislation.uk/finance-act-2012/section-223",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/administration"
    },
    {
      "path": "section/224",
      "kind": "section",
      "number": "224",
      "heading": "Information powers",
      "url": "https://openlegislation.uk/finance-act-2012/section-224",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/administration"
    },
    {
      "path": "section/225",
      "kind": "section",
      "number": "225",
      "heading": "PAYE regulations: information",
      "url": "https://openlegislation.uk/finance-act-2012/section-225",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/administration"
    },
    {
      "path": "part/9/crossheading/high-value-residential-property-or-dwellings",
      "kind": "crossheading",
      "number": null,
      "heading": "High value residential property or dwellings",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "section/226",
      "kind": "section",
      "number": "226",
      "heading": "New tax on ownership of high-value residential properties or dwellings",
      "url": "https://openlegislation.uk/finance-act-2012/section-226",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/high-value-residential-property-or-dwellings"
    },
    {
      "path": "part/9/crossheading/miscellaneous-reliefs-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous reliefs etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "section/227",
      "kind": "section",
      "number": "227",
      "heading": "Repeals of miscellaneous reliefs etc",
      "url": "https://openlegislation.uk/finance-act-2012/section-227",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/miscellaneous-reliefs-etc"
    },
    {
      "path": "part/10",
      "kind": "part",
      "number": "10",
      "heading": "Final provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/228",
      "kind": "section",
      "number": "228",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/finance-act-2012/section-228",
      "extent": null,
      "status": null,
      "parent": "part/10"
    },
    {
      "path": "section/229",
      "kind": "section",
      "number": "229",
      "heading": "Short title",
      "url": "https://openlegislation.uk/finance-act-2012/section-229",
      "extent": null,
      "status": null,
      "parent": "part/10"
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "High income child benefit charge",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1/crossheading/the-high-income-child-benefit-charge",
      "kind": "crossheading",
      "number": null,
      "heading": "The high income child benefit charge",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-1/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/the-high-income-child-benefit-charge"
    },
    {
      "path": "schedule/1/crossheading/consequential-amendments",
      "kind": "crossheading",
      "number": null,
      "heading": "Consequential amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-1/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/1/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-1/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/1/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-1/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/1/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-1/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/1/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-1/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/1/crossheading/commencement",
      "kind": "crossheading",
      "number": null,
      "heading": "Commencement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-1/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/commencement"
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "2",
      "heading": "Profits arising from the exploitation of patents etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/2/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Amendments of CTA 2010",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-2/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1"
    },
    {
      "path": "schedule/2/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Amendments of TIOPA 2010",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-2/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-2/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-2/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-2/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-2/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Commencement and transitional provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/3/crossheading/application",
      "kind": "crossheading",
      "number": null,
      "heading": "Application",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3"
    },
    {
      "path": "schedule/2/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-2/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3/crossheading/application"
    },
    {
      "path": "schedule/2/part/3/crossheading/special-treatment-of-profits-from-patents-etc-to-be-phased-in",
      "kind": "crossheading",
      "number": null,
      "heading": "Special treatment of profits from patents etc to be phased in",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3"
    },
    {
      "path": "schedule/2/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-2/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3/crossheading/special-treatment-of-profits-from-patents-etc-to-be-phased-in"
    },
    {
      "path": "schedule/3",
      "kind": "schedule",
      "number": "3",
      "heading": "Relief for expenditure on R&D",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/3/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/introductory"
    },
    {
      "path": "schedule/3/crossheading/amount-of-relief-for-expenditure-on-rd-by-small-or-mediumsized-enterprises-smes",
      "kind": "crossheading",
      "number": null,
      "heading": "Amount of relief for expenditure on R&D by small or medium-sized enterprises (“SMEs”)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/crossheading/amount-of-relief-for-expenditure-on-rd-by-small-or-mediumsized-enterprises-smes"
    },
    {
      "path": "schedule/3/crossheading/removal-of-rd-threshold",
      "kind": "crossheading",
      "number": null,
      "heading": "Removal of R&D threshold",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/removal-of-rd-threshold"
    },
    {
      "path": "schedule/3/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/removal-of-rd-threshold"
    },
    {
      "path": "schedule/3/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/removal-of-rd-threshold"
    },
    {
      "path": "schedule/3/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/removal-of-rd-threshold"
    },
    {
      "path": "schedule/3/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/3/crossheading/removal-of-rd-threshold"
    },
    {
      "path": "schedule/3/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/removal-of-rd-threshold"
    },
    {
      "path": "schedule/3/crossheading/company-not-a-going-concern-when-in-administration-or-liquidation",
      "kind": "crossheading",
      "number": null,
      "heading": "Company not a going concern when in administration or liquidation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/company-not-a-going-concern-when-in-administration-or-liquidation"
    },
    {
      "path": "schedule/3/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/company-not-a-going-concern-when-in-administration-or-liquidation"
    },
    {
      "path": "schedule/3/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/company-not-a-going-concern-when-in-administration-or-liquidation"
    },
    {
      "path": "schedule/3/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/3/crossheading/company-not-a-going-concern-when-in-administration-or-liquidation"
    },
    {
      "path": "schedule/3/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/3/crossheading/company-not-a-going-concern-when-in-administration-or-liquidation"
    },
    {
      "path": "schedule/3/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/3/crossheading/company-not-a-going-concern-when-in-administration-or-liquidation"
    },
    {
      "path": "schedule/3/crossheading/removal-of-limit-on-amount-of-tax-credit-based-on-paye-and-nic-liabilities",
      "kind": "crossheading",
      "number": null,
      "heading": "Removal of limit on amount of tax credit based on PAYE and NIC liabilities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/removal-of-limit-on-amount-of-tax-credit-based-on-paye-and-nic-liabilities"
    },
    {
      "path": "schedule/3/crossheading/abolition-of-vaccine-research-relief-for-smes",
      "kind": "crossheading",
      "number": null,
      "heading": "Abolition of vaccine research relief for SMEs",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/crossheading/abolition-of-vaccine-research-relief-for-smes"
    },
    {
      "path": "schedule/3/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/3/crossheading/abolition-of-vaccine-research-relief-for-smes"
    },
    {
      "path": "schedule/3/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/abolition-of-vaccine-research-relief-for-smes"
    },
    {
      "path": "schedule/3/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/abolition-of-vaccine-research-relief-for-smes"
    },
    {
      "path": "schedule/3/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-20",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/3/crossheading/abolition-of-vaccine-research-relief-for-smes"
    },
    {
      "path": "schedule/3/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/3/crossheading/abolition-of-vaccine-research-relief-for-smes"
    },
    {
      "path": "schedule/3/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-22",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/3/crossheading/abolition-of-vaccine-research-relief-for-smes"
    },
    {
      "path": "schedule/3/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-23",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/3/crossheading/abolition-of-vaccine-research-relief-for-smes"
    },
    {
      "path": "schedule/3/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-24",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/3/crossheading/abolition-of-vaccine-research-relief-for-smes"
    },
    {
      "path": "schedule/3/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-25",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/3/crossheading/abolition-of-vaccine-research-relief-for-smes"
    },
    {
      "path": "schedule/3/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-26",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/3/crossheading/abolition-of-vaccine-research-relief-for-smes"
    },
    {
      "path": "schedule/3/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-27",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/3/crossheading/abolition-of-vaccine-research-relief-for-smes"
    },
    {
      "path": "schedule/3/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-28",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/3/crossheading/abolition-of-vaccine-research-relief-for-smes"
    },
    {
      "path": "schedule/3/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-29",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/3/crossheading/abolition-of-vaccine-research-relief-for-smes"
    },
    {
      "path": "schedule/3/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-30",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/3/crossheading/abolition-of-vaccine-research-relief-for-smes"
    },
    {
      "path": "schedule/3/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-31",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/crossheading/abolition-of-vaccine-research-relief-for-smes"
    },
    {
      "path": "schedule/3/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/abolition-of-vaccine-research-relief-for-smes"
    },
    {
      "path": "schedule/3/crossheading/qualifying-expenditure-on-externally-provided-workers",
      "kind": "crossheading",
      "number": null,
      "heading": "Qualifying expenditure on externally provided workers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/qualifying-expenditure-on-externally-provided-workers"
    },
    {
      "path": "schedule/3/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/qualifying-expenditure-on-externally-provided-workers"
    },
    {
      "path": "schedule/3/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/qualifying-expenditure-on-externally-provided-workers"
    },
    {
      "path": "schedule/3/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-36",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/qualifying-expenditure-on-externally-provided-workers"
    },
    {
      "path": "schedule/3/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-37",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/qualifying-expenditure-on-externally-provided-workers"
    },
    {
      "path": "schedule/3/crossheading/application",
      "kind": "crossheading",
      "number": null,
      "heading": "Application",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-38",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/application"
    },
    {
      "path": "schedule/3/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-39",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/application"
    },
    {
      "path": "schedule/3/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-40",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/application"
    },
    {
      "path": "schedule/4",
      "kind": "schedule",
      "number": "4",
      "heading": "Real estate investment trusts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/4/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/introduction"
    },
    {
      "path": "schedule/4/crossheading/being-a-uk-reit-conditions-for-company-close-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Being a UK REIT: conditions for company - close companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/being-a-uk-reit-conditions-for-company-close-companies"
    },
    {
      "path": "schedule/4/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/being-a-uk-reit-conditions-for-company-close-companies"
    },
    {
      "path": "schedule/4/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/being-a-uk-reit-conditions-for-company-close-companies"
    },
    {
      "path": "schedule/4/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/being-a-uk-reit-conditions-for-company-close-companies"
    },
    {
      "path": "schedule/4/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/being-a-uk-reit-conditions-for-company-close-companies"
    },
    {
      "path": "schedule/4/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/being-a-uk-reit-conditions-for-company-close-companies"
    },
    {
      "path": "schedule/4/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/being-a-uk-reit-conditions-for-company-close-companies"
    },
    {
      "path": "schedule/4/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/being-a-uk-reit-conditions-for-company-close-companies"
    },
    {
      "path": "schedule/4/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/being-a-uk-reit-conditions-for-company-close-companies"
    },
    {
      "path": "schedule/4/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/being-a-uk-reit-conditions-for-company-close-companies"
    },
    {
      "path": "schedule/4/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/being-a-uk-reit-conditions-for-company-close-companies"
    },
    {
      "path": "schedule/4/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/being-a-uk-reit-conditions-for-company-close-companies"
    },
    {
      "path": "schedule/4/crossheading/being-a-uk-reit-conditions-for-company-trading-of-shares-on-recognised-stock-exchange",
      "kind": "crossheading",
      "number": null,
      "heading": "Being a UK REIT: conditions for company - trading of shares on recognised stock exchange",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/being-a-uk-reit-conditions-for-company-trading-of-shares-on-recognised-stock-exchange"
    },
    {
      "path": "schedule/4/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/being-a-uk-reit-conditions-for-company-trading-of-shares-on-recognised-stock-exchange"
    },
    {
      "path": "schedule/4/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/being-a-uk-reit-conditions-for-company-trading-of-shares-on-recognised-stock-exchange"
    },
    {
      "path": "schedule/4/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/being-a-uk-reit-conditions-for-company-trading-of-shares-on-recognised-stock-exchange"
    },
    {
      "path": "schedule/4/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/being-a-uk-reit-conditions-for-company-trading-of-shares-on-recognised-stock-exchange"
    },
    {
      "path": "schedule/4/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/being-a-uk-reit-conditions-for-company-trading-of-shares-on-recognised-stock-exchange"
    },
    {
      "path": "schedule/4/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/being-a-uk-reit-conditions-for-company-trading-of-shares-on-recognised-stock-exchange"
    },
    {
      "path": "schedule/4/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/being-a-uk-reit-conditions-for-company-trading-of-shares-on-recognised-stock-exchange"
    },
    {
      "path": "schedule/4/crossheading/being-a-uk-reit-condition-as-to-distribution-of-profits",
      "kind": "crossheading",
      "number": null,
      "heading": "Being a UK REIT: condition as to distribution of profits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/being-a-uk-reit-condition-as-to-distribution-of-profits"
    },
    {
      "path": "schedule/4/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/being-a-uk-reit-condition-as-to-distribution-of-profits"
    },
    {
      "path": "schedule/4/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/being-a-uk-reit-condition-as-to-distribution-of-profits"
    },
    {
      "path": "schedule/4/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/being-a-uk-reit-condition-as-to-distribution-of-profits"
    },
    {
      "path": "schedule/4/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/being-a-uk-reit-condition-as-to-distribution-of-profits"
    },
    {
      "path": "schedule/4/crossheading/being-a-uk-reit-conditions-as-to-balance-of-business",
      "kind": "crossheading",
      "number": null,
      "heading": "Being a UK REIT: conditions as to balance of business",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/being-a-uk-reit-conditions-as-to-balance-of-business"
    },
    {
      "path": "schedule/4/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/being-a-uk-reit-conditions-as-to-balance-of-business"
    },
    {
      "path": "schedule/4/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/being-a-uk-reit-conditions-as-to-balance-of-business"
    },
    {
      "path": "schedule/4/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/being-a-uk-reit-conditions-as-to-balance-of-business"
    },
    {
      "path": "schedule/4/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/being-a-uk-reit-conditions-as-to-balance-of-business"
    },
    {
      "path": "schedule/4/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/being-a-uk-reit-conditions-as-to-balance-of-business"
    },
    {
      "path": "schedule/4/crossheading/abolition-of-entry-charge",
      "kind": "crossheading",
      "number": null,
      "heading": "Abolition of entry charge",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/abolition-of-entry-charge"
    },
    {
      "path": "schedule/4/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/abolition-of-entry-charge"
    },
    {
      "path": "schedule/4/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/abolition-of-entry-charge"
    },
    {
      "path": "schedule/4/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-36",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/abolition-of-entry-charge"
    },
    {
      "path": "schedule/4/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-37",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/abolition-of-entry-charge"
    },
    {
      "path": "schedule/4/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-38",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/abolition-of-entry-charge"
    },
    {
      "path": "schedule/4/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-39",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/abolition-of-entry-charge"
    },
    {
      "path": "schedule/4/crossheading/financing-cost-ratio",
      "kind": "crossheading",
      "number": null,
      "heading": "Financing cost ratio",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-40",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/financing-cost-ratio"
    },
    {
      "path": "schedule/4/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-41",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/financing-cost-ratio"
    },
    {
      "path": "schedule/4/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-42",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/financing-cost-ratio"
    },
    {
      "path": "schedule/4/crossheading/disposal-of-assets",
      "kind": "crossheading",
      "number": null,
      "heading": "Disposal of assets",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-43",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/disposal-of-assets"
    },
    {
      "path": "schedule/4/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-44",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/disposal-of-assets"
    },
    {
      "path": "schedule/5",
      "kind": "schedule",
      "number": "5",
      "heading": "Tax treatment of financing costs and income",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "schedule/5/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-5/paragraph-1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-5/paragraph-2",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-5/paragraph-3",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-5/paragraph-4",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-5/paragraph-5",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-5/paragraph-6",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-5/paragraph-7",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-5/paragraph-8",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-5/paragraph-9",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-5/paragraph-10",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-5/paragraph-11",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-5/paragraph-12",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-5/paragraph-13",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-5/paragraph-14",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-5/paragraph-15",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-5/paragraph-16",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-5/paragraph-17",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-5/paragraph-18",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-5/paragraph-19",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-5/paragraph-20",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-5/paragraph-21",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-5/paragraph-22",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/6",
      "kind": "schedule",
      "number": "6",
      "heading": "Seed enterprise investment scheme",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/6/part/1",
      "kind": "part",
      "number": "1",
      "heading": "The scheme",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-6/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/1"
    },
    {
      "path": "schedule/6/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Relief for capital gains",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/part/2/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2"
    },
    {
      "path": "schedule/6/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-6/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2/crossheading/introductory"
    },
    {
      "path": "schedule/6/part/2/crossheading/disposal-of-shares-to-which-seis-relief-is-attributable",
      "kind": "crossheading",
      "number": null,
      "heading": "Disposal of shares to which SEIS relief is attributable",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2"
    },
    {
      "path": "schedule/6/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-6/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2/crossheading/disposal-of-shares-to-which-seis-relief-is-attributable"
    },
    {
      "path": "schedule/6/part/2/crossheading/seed-enterprise-investment-scheme-reinvestment-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Seed enterprise investment scheme: re-investment relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2"
    },
    {
      "path": "schedule/6/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-6/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2/crossheading/seed-enterprise-investment-scheme-reinvestment-relief"
    },
    {
      "path": "schedule/6/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-6/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2/crossheading/seed-enterprise-investment-scheme-reinvestment-relief"
    },
    {
      "path": "schedule/6/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Consequential amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/part/3/crossheading/ita-2007",
      "kind": "crossheading",
      "number": null,
      "heading": "ITA 2007",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3"
    },
    {
      "path": "schedule/6/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-6/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/ita-2007"
    },
    {
      "path": "schedule/6/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-6/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/ita-2007"
    },
    {
      "path": "schedule/6/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-6/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/ita-2007"
    },
    {
      "path": "schedule/6/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-6/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/ita-2007"
    },
    {
      "path": "schedule/6/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-6/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/ita-2007"
    },
    {
      "path": "schedule/6/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-6/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/6/part/3/crossheading/ita-2007"
    },
    {
      "path": "schedule/6/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-6/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/ita-2007"
    },
    {
      "path": "schedule/6/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-6/paragraph-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/6/part/3/crossheading/ita-2007"
    },
    {
      "path": "schedule/6/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-6/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/ita-2007"
    },
    {
      "path": "schedule/6/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-6/paragraph-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/6/part/3/crossheading/ita-2007"
    },
    {
      "path": "schedule/6/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-6/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/ita-2007"
    },
    {
      "path": "schedule/6/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-6/paragraph-17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/6/part/3/crossheading/ita-2007"
    },
    {
      "path": "schedule/6/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-6/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/ita-2007"
    },
    {
      "path": "schedule/6/part/3/crossheading/tcga-1992",
      "kind": "crossheading",
      "number": null,
      "heading": "TCGA 1992",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3"
    },
    {
      "path": "schedule/6/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-6/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/tcga-1992"
    },
    {
      "path": "schedule/6/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-6/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/tcga-1992"
    },
    {
      "path": "schedule/6/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-6/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/tcga-1992"
    },
    {
      "path": "schedule/6/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-6/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/tcga-1992"
    },
    {
      "path": "schedule/6/part/3/crossheading/tma-1970",
      "kind": "crossheading",
      "number": null,
      "heading": "TMA 1970",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3"
    },
    {
      "path": "schedule/6/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-6/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/tma-1970"
    },
    {
      "path": "schedule/6/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Commencement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-6/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/4"
    },
    {
      "path": "schedule/7",
      "kind": "schedule",
      "number": "7",
      "heading": "Enterprise investment scheme",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/7/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Enterprise investment scheme",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7"
    },
    {
      "path": "schedule/7/part/1/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1"
    },
    {
      "path": "schedule/7/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/introduction"
    },
    {
      "path": "schedule/7/part/1/crossheading/minimum-subscription",
      "kind": "crossheading",
      "number": null,
      "heading": "Minimum subscription",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1"
    },
    {
      "path": "schedule/7/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/minimum-subscription"
    },
    {
      "path": "schedule/7/part/1/crossheading/increase-in-amount-of-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Increase in amount of relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1"
    },
    {
      "path": "schedule/7/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/increase-in-amount-of-relief"
    },
    {
      "path": "schedule/7/part/1/crossheading/loan-capital",
      "kind": "crossheading",
      "number": null,
      "heading": "Loan capital",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1"
    },
    {
      "path": "schedule/7/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/loan-capital"
    },
    {
      "path": "schedule/7/part/1/crossheading/overview-of-chapter-3",
      "kind": "crossheading",
      "number": null,
      "heading": "Overview of Chapter 3",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1"
    },
    {
      "path": "schedule/7/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/overview-of-chapter-3"
    },
    {
      "path": "schedule/7/part/1/crossheading/relaxation-of-the-shares-requirement",
      "kind": "crossheading",
      "number": null,
      "heading": "Relaxation of the shares requirement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1"
    },
    {
      "path": "schedule/7/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/relaxation-of-the-shares-requirement"
    },
    {
      "path": "schedule/7/part/1/crossheading/increase-in-the-maximum-amount-permitted-to-be-raised-annually",
      "kind": "crossheading",
      "number": null,
      "heading": "Increase in the maximum amount permitted to be raised annually",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1"
    },
    {
      "path": "schedule/7/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/increase-in-the-maximum-amount-permitted-to-be-raised-annually"
    },
    {
      "path": "schedule/7/part/1/crossheading/acquisition-of-shares-or-stock",
      "kind": "crossheading",
      "number": null,
      "heading": "Acquisition of shares or stock",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1"
    },
    {
      "path": "schedule/7/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/acquisition-of-shares-or-stock"
    },
    {
      "path": "schedule/7/part/1/crossheading/no-disqualifying-arrangements-requirement",
      "kind": "crossheading",
      "number": null,
      "heading": "No disqualifying arrangements requirement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1"
    },
    {
      "path": "schedule/7/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/no-disqualifying-arrangements-requirement"
    },
    {
      "path": "schedule/7/part/1/crossheading/meaning-of-qualifying-business-activity",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “qualifying business activity”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1"
    },
    {
      "path": "schedule/7/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/meaning-of-qualifying-business-activity"
    },
    {
      "path": "schedule/7/part/1/crossheading/increase-in-the-gross-assets-limits",
      "kind": "crossheading",
      "number": null,
      "heading": "Increase in the gross assets limits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1"
    },
    {
      "path": "schedule/7/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/increase-in-the-gross-assets-limits"
    },
    {
      "path": "schedule/7/part/1/crossheading/relaxation-of-restriction-on-number-of-employees",
      "kind": "crossheading",
      "number": null,
      "heading": "Relaxation of restriction on number of employees",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1"
    },
    {
      "path": "schedule/7/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/7/part/1/crossheading/relaxation-of-restriction-on-number-of-employees"
    },
    {
      "path": "schedule/7/part/1/crossheading/subsidised-generation-or-export-of-electricity",
      "kind": "crossheading",
      "number": null,
      "heading": "Subsidised generation or export of electricity",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1"
    },
    {
      "path": "schedule/7/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/subsidised-generation-or-export-of-electricity"
    },
    {
      "path": "schedule/7/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/subsidised-generation-or-export-of-electricity"
    },
    {
      "path": "schedule/7/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/subsidised-generation-or-export-of-electricity"
    },
    {
      "path": "schedule/7/part/1/crossheading/powers-to-amend",
      "kind": "crossheading",
      "number": null,
      "heading": "Powers to amend",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1"
    },
    {
      "path": "schedule/7/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/7/part/1/crossheading/powers-to-amend"
    },
    {
      "path": "schedule/7/part/1/crossheading/disposal-of-shares",
      "kind": "crossheading",
      "number": null,
      "heading": "Disposal of shares",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1"
    },
    {
      "path": "schedule/7/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/disposal-of-shares"
    },
    {
      "path": "schedule/7/part/1/crossheading/date-from-which-interest-is-chargeable",
      "kind": "crossheading",
      "number": null,
      "heading": "Date from which interest is chargeable",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1"
    },
    {
      "path": "schedule/7/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/date-from-which-interest-is-chargeable"
    },
    {
      "path": "schedule/7/part/1/crossheading/information",
      "kind": "crossheading",
      "number": null,
      "heading": "Information",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1"
    },
    {
      "path": "schedule/7/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/information"
    },
    {
      "path": "schedule/7/part/1/crossheading/approved-investment-fund-as-nominee",
      "kind": "crossheading",
      "number": null,
      "heading": "Approved investment fund as nominee",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1"
    },
    {
      "path": "schedule/7/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/approved-investment-fund-as-nominee"
    },
    {
      "path": "schedule/7/part/1/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1"
    },
    {
      "path": "schedule/7/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/interpretation"
    },
    {
      "path": "schedule/7/part/1/crossheading/commencement-and-transitional-provision",
      "kind": "crossheading",
      "number": null,
      "heading": "Commencement and transitional provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1"
    },
    {
      "path": "schedule/7/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/commencement-and-transitional-provision"
    },
    {
      "path": "schedule/7/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/commencement-and-transitional-provision"
    },
    {
      "path": "schedule/7/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-24",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7/part/1/crossheading/commencement-and-transitional-provision"
    },
    {
      "path": "schedule/7/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/commencement-and-transitional-provision"
    },
    {
      "path": "schedule/7/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Enterprise investment scheme: chargeable gains",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7"
    },
    {
      "path": "schedule/7/part/2/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2/crossheading/introduction"
    },
    {
      "path": "schedule/7/part/2/crossheading/disposal-of-shares-to-which-eis-relief-is-attributable",
      "kind": "crossheading",
      "number": null,
      "heading": "Disposal of shares to which EIS relief is attributable",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2/crossheading/disposal-of-shares-to-which-eis-relief-is-attributable"
    },
    {
      "path": "schedule/7/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2/crossheading/disposal-of-shares-to-which-eis-relief-is-attributable"
    },
    {
      "path": "schedule/7/part/2/crossheading/maximum-annual-investment",
      "kind": "crossheading",
      "number": null,
      "heading": "Maximum annual investment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2/crossheading/maximum-annual-investment"
    },
    {
      "path": "schedule/7/part/2/crossheading/no-disqualifying-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "No disqualifying arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2/crossheading/no-disqualifying-arrangements"
    },
    {
      "path": "schedule/7/part/2/crossheading/information",
      "kind": "crossheading",
      "number": null,
      "heading": "Information",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2/crossheading/information"
    },
    {
      "path": "schedule/7/part/2/crossheading/meaning-of-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “arrangements”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2/crossheading/meaning-of-arrangements"
    },
    {
      "path": "schedule/7/part/2/crossheading/commencement",
      "kind": "crossheading",
      "number": null,
      "heading": "Commencement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2/crossheading/commencement"
    },
    {
      "path": "schedule/7/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2/crossheading/commencement"
    },
    {
      "path": "schedule/7/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2/crossheading/commencement"
    },
    {
      "path": "schedule/8",
      "kind": "schedule",
      "number": "8",
      "heading": "Venture capital schemes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/8/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-8/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/8/crossheading/introduction"
    },
    {
      "path": "schedule/8/crossheading/vct-approvals",
      "kind": "crossheading",
      "number": null,
      "heading": "VCT approvals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-8/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/8/crossheading/vct-approvals"
    },
    {
      "path": "schedule/8/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-8/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/8/crossheading/vct-approvals"
    },
    {
      "path": "schedule/8/crossheading/qualifying-holdings-introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Qualifying holdings: introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-8/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/8/crossheading/qualifying-holdings-introduction"
    },
    {
      "path": "schedule/8/crossheading/relaxation-of-maximum-qualifying-investment-requirement",
      "kind": "crossheading",
      "number": null,
      "heading": "Relaxation of maximum qualifying investment requirement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-8/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/8/crossheading/relaxation-of-maximum-qualifying-investment-requirement"
    },
    {
      "path": "schedule/8/crossheading/increase-in-the-maximum-amount-permitted-to-be-raised-annually",
      "kind": "crossheading",
      "number": null,
      "heading": "Increase in the maximum amount permitted to be raised annually",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-8/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/8/crossheading/increase-in-the-maximum-amount-permitted-to-be-raised-annually"
    },
    {
      "path": "schedule/8/crossheading/acquisition-of-shares",
      "kind": "crossheading",
      "number": null,
      "heading": "Acquisition of shares",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-8/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/8/crossheading/acquisition-of-shares"
    },
    {
      "path": "schedule/8/crossheading/increase-in-the-gross-assets-limits",
      "kind": "crossheading",
      "number": null,
      "heading": "Increase in the gross assets limits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-8/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/8/crossheading/increase-in-the-gross-assets-limits"
    },
    {
      "path": "schedule/8/crossheading/relaxation-of-restriction-on-number-of-employees",
      "kind": "crossheading",
      "number": null,
      "heading": "Relaxation of restriction on number of employees",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-8/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/8/crossheading/relaxation-of-restriction-on-number-of-employees"
    },
    {
      "path": "schedule/8/crossheading/no-disqualifying-arrangements-requirement",
      "kind": "crossheading",
      "number": null,
      "heading": "No disqualifying arrangements requirement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-8/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/8/crossheading/no-disqualifying-arrangements-requirement"
    },
    {
      "path": "schedule/8/crossheading/subsidised-generation-or-export-of-electricity",
      "kind": "crossheading",
      "number": null,
      "heading": "Subsidised generation or export of electricity",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-8/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/8/crossheading/subsidised-generation-or-export-of-electricity"
    },
    {
      "path": "schedule/8/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-8/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/8/crossheading/subsidised-generation-or-export-of-electricity"
    },
    {
      "path": "schedule/8/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-8/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/8/crossheading/subsidised-generation-or-export-of-electricity"
    },
    {
      "path": "schedule/8/crossheading/powers-to-amend",
      "kind": "crossheading",
      "number": null,
      "heading": "Powers to amend",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-8/paragraph-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/8/crossheading/powers-to-amend"
    },
    {
      "path": "schedule/8/crossheading/information",
      "kind": "crossheading",
      "number": null,
      "heading": "Information",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-8/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/8/crossheading/information"
    },
    {
      "path": "schedule/8/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-8/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/8/crossheading/information"
    },
    {
      "path": "schedule/8/crossheading/consequential-amendment",
      "kind": "crossheading",
      "number": null,
      "heading": "Consequential amendment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-8/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/8/crossheading/consequential-amendment"
    },
    {
      "path": "schedule/8/crossheading/commencement-and-transitional-provision",
      "kind": "crossheading",
      "number": null,
      "heading": "Commencement and transitional provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-8/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/8/crossheading/commencement-and-transitional-provision"
    },
    {
      "path": "schedule/8/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-8/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/8/crossheading/commencement-and-transitional-provision"
    },
    {
      "path": "schedule/8/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-8/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/8/crossheading/commencement-and-transitional-provision"
    },
    {
      "path": "schedule/8/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-8/paragraph-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/crossheading/commencement-and-transitional-provision"
    },
    {
      "path": "schedule/8/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-8/paragraph-22",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/crossheading/commencement-and-transitional-provision"
    },
    {
      "path": "schedule/9",
      "kind": "schedule",
      "number": "9",
      "heading": "Capital allowances for plant and machinery: anti-avoidance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/9/crossheading/transactions-to-obtain-allowances",
      "kind": "crossheading",
      "number": null,
      "heading": "Transactions to obtain allowances",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-9/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/9/crossheading/transactions-to-obtain-allowances"
    },
    {
      "path": "schedule/9/crossheading/restrictions-on-writingdown-allowances",
      "kind": "crossheading",
      "number": null,
      "heading": "Restrictions on writing-down allowances",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-9/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/9/crossheading/restrictions-on-writingdown-allowances"
    },
    {
      "path": "schedule/9/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-9/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/9/crossheading/restrictions-on-writingdown-allowances"
    },
    {
      "path": "schedule/9/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-9/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/9/crossheading/restrictions-on-writingdown-allowances"
    },
    {
      "path": "schedule/9/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-9/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/9/crossheading/restrictions-on-writingdown-allowances"
    },
    {
      "path": "schedule/9/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-9/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/9/crossheading/restrictions-on-writingdown-allowances"
    },
    {
      "path": "schedule/9/crossheading/restriction-of-exception-for-manufacturers-and-suppliers",
      "kind": "crossheading",
      "number": null,
      "heading": "Restriction of exception for manufacturers and suppliers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-9/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/9/crossheading/restriction-of-exception-for-manufacturers-and-suppliers"
    },
    {
      "path": "schedule/9/crossheading/relevant-transactions",
      "kind": "crossheading",
      "number": null,
      "heading": "Relevant transactions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-9/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/9/crossheading/relevant-transactions"
    },
    {
      "path": "schedule/9/crossheading/commencement",
      "kind": "crossheading",
      "number": null,
      "heading": "Commencement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-9/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/9/crossheading/commencement"
    },
    {
      "path": "schedule/10",
      "kind": "schedule",
      "number": "10",
      "heading": "Plant and machinery allowances: fixtures",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/10/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-10/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/10/crossheading/introductory"
    },
    {
      "path": "schedule/10/crossheading/changes-in-ownership",
      "kind": "crossheading",
      "number": null,
      "heading": "Changes in ownership",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-10/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/10/crossheading/changes-in-ownership"
    },
    {
      "path": "schedule/10/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-10/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/10/crossheading/changes-in-ownership"
    },
    {
      "path": "schedule/10/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-10/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/10/crossheading/changes-in-ownership"
    },
    {
      "path": "schedule/10/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-10/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/10/crossheading/changes-in-ownership"
    },
    {
      "path": "schedule/10/crossheading/fixtures-on-which-business-premises-renovation-allowance-has-been-made",
      "kind": "crossheading",
      "number": null,
      "heading": "Fixtures on which business premises renovation allowance has been made",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-10/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/10/crossheading/fixtures-on-which-business-premises-renovation-allowance-has-been-made"
    },
    {
      "path": "schedule/10/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-10/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/10/crossheading/fixtures-on-which-business-premises-renovation-allowance-has-been-made"
    },
    {
      "path": "schedule/10/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-10/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/10/crossheading/fixtures-on-which-business-premises-renovation-allowance-has-been-made"
    },
    {
      "path": "schedule/10/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-10/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/10/crossheading/fixtures-on-which-business-premises-renovation-allowance-has-been-made"
    },
    {
      "path": "schedule/10/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-10/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/10/crossheading/fixtures-on-which-business-premises-renovation-allowance-has-been-made"
    },
    {
      "path": "schedule/10/crossheading/commencement-and-transitionals",
      "kind": "crossheading",
      "number": null,
      "heading": "Commencement and transitionals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-10/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/10/crossheading/commencement-and-transitionals"
    },
    {
      "path": "schedule/10/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-10/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/10/crossheading/commencement-and-transitionals"
    },
    {
      "path": "schedule/10/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-10/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/10/crossheading/commencement-and-transitionals"
    },
    {
      "path": "schedule/11",
      "kind": "schedule",
      "number": "11",
      "heading": "Expenditure on plant and machinery for use in designated assisted areas",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/11/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-11/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-11/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-11/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-11/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-11/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-11/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-11/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-11/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/12",
      "kind": "schedule",
      "number": "12",
      "heading": "Foreign income and gains",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/12/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Increased remittance basis charge",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/part/1/crossheading/increased-charge",
      "kind": "crossheading",
      "number": null,
      "heading": "Increased charge",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/1"
    },
    {
      "path": "schedule/12/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-12/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/1/crossheading/increased-charge"
    },
    {
      "path": "schedule/12/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-12/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/1/crossheading/increased-charge"
    },
    {
      "path": "schedule/12/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-12/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/1/crossheading/increased-charge"
    },
    {
      "path": "schedule/12/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-12/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/1/crossheading/increased-charge"
    },
    {
      "path": "schedule/12/part/1/crossheading/application-of-part-1",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of Part 1",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/1"
    },
    {
      "path": "schedule/12/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-12/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/1/crossheading/application-of-part-1"
    },
    {
      "path": "schedule/12/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Remittance for investment purposes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/part/2/crossheading/relief-for-investments",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief for investments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/2"
    },
    {
      "path": "schedule/12/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-12/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/2/crossheading/relief-for-investments"
    },
    {
      "path": "schedule/12/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-12/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/2/crossheading/relief-for-investments"
    },
    {
      "path": "schedule/12/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-12/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/2/crossheading/relief-for-investments"
    },
    {
      "path": "schedule/12/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-12/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/2/crossheading/relief-for-investments"
    },
    {
      "path": "schedule/12/part/2/crossheading/formerly-exempt-property-used-to-make-investment",
      "kind": "crossheading",
      "number": null,
      "heading": "Formerly exempt property used to make investment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/2"
    },
    {
      "path": "schedule/12/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-12/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/2/crossheading/formerly-exempt-property-used-to-make-investment"
    },
    {
      "path": "schedule/12/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-12/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/2/crossheading/formerly-exempt-property-used-to-make-investment"
    },
    {
      "path": "schedule/12/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-12/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/2/crossheading/formerly-exempt-property-used-to-make-investment"
    },
    {
      "path": "schedule/12/part/2/crossheading/interpretation-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/2"
    },
    {
      "path": "schedule/12/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-12/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/2/crossheading/interpretation-provisions"
    },
    {
      "path": "schedule/12/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-12/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/2/crossheading/interpretation-provisions"
    },
    {
      "path": "schedule/12/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-12/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/2/crossheading/interpretation-provisions"
    },
    {
      "path": "schedule/12/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-12/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/2/crossheading/interpretation-provisions"
    },
    {
      "path": "schedule/12/part/2/crossheading/application-of-part-2",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of Part 2",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/2"
    },
    {
      "path": "schedule/12/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-12/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/2/crossheading/application-of-part-2"
    },
    {
      "path": "schedule/12/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Sales of exempt property",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/part/3/crossheading/relief-from-deemed-remittance-rule",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief from deemed remittance rule",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/3"
    },
    {
      "path": "schedule/12/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-12/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/3/crossheading/relief-from-deemed-remittance-rule"
    },
    {
      "path": "schedule/12/part/3/crossheading/application-of-part-3",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of Part 3",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/3"
    },
    {
      "path": "schedule/12/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-12/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/3/crossheading/application-of-part-3"
    },
    {
      "path": "schedule/12/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Nominated income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/part/4/crossheading/disapplication-of-ordering-rules",
      "kind": "crossheading",
      "number": null,
      "heading": "Disapplication of ordering rules",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/4"
    },
    {
      "path": "schedule/12/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-12/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/4/crossheading/disapplication-of-ordering-rules"
    },
    {
      "path": "schedule/12/part/4/crossheading/application-of-part-4",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of Part 4",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/4"
    },
    {
      "path": "schedule/12/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-12/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/4/crossheading/application-of-part-4"
    },
    {
      "path": "schedule/13",
      "kind": "schedule",
      "number": "13",
      "heading": "Employer asset-backed pension contributions etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/13/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Denial of relief for contributions paid during period 29 November 2011 to 21 February 2012",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Transitional provision relating to Part 1",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/part/2/crossheading/application-and-interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Application and interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/13/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/2/crossheading/application-and-interpretation"
    },
    {
      "path": "schedule/13/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/2/crossheading/application-and-interpretation"
    },
    {
      "path": "schedule/13/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/2/crossheading/application-and-interpretation"
    },
    {
      "path": "schedule/13/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/2/crossheading/application-and-interpretation"
    },
    {
      "path": "schedule/13/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/2/crossheading/application-and-interpretation"
    },
    {
      "path": "schedule/13/part/2/crossheading/certain-tax-consequences-not-to-have-effect",
      "kind": "crossheading",
      "number": null,
      "heading": "Certain tax consequences not to have effect",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/13/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/2/crossheading/certain-tax-consequences-not-to-have-effect"
    },
    {
      "path": "schedule/13/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/2/crossheading/certain-tax-consequences-not-to-have-effect"
    },
    {
      "path": "schedule/13/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/2/crossheading/certain-tax-consequences-not-to-have-effect"
    },
    {
      "path": "schedule/13/part/2/crossheading/adjustments",
      "kind": "crossheading",
      "number": null,
      "heading": "Adjustments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/13/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/2/crossheading/adjustments"
    },
    {
      "path": "schedule/13/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/2/crossheading/adjustments"
    },
    {
      "path": "schedule/13/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/2/crossheading/adjustments"
    },
    {
      "path": "schedule/13/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Denial of relief for contributions paid on or after 22 February 2012",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/3"
    },
    {
      "path": "schedule/13/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/3"
    },
    {
      "path": "schedule/13/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/3"
    },
    {
      "path": "schedule/13/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Transitional provision relating to Part 3",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/part/4/crossheading/application-and-interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Application and interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/4"
    },
    {
      "path": "schedule/13/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/4/crossheading/application-and-interpretation"
    },
    {
      "path": "schedule/13/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/4/crossheading/application-and-interpretation"
    },
    {
      "path": "schedule/13/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/4/crossheading/application-and-interpretation"
    },
    {
      "path": "schedule/13/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/4/crossheading/application-and-interpretation"
    },
    {
      "path": "schedule/13/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/4/crossheading/application-and-interpretation"
    },
    {
      "path": "schedule/13/part/4/crossheading/certain-tax-consequences-not-to-have-effect",
      "kind": "crossheading",
      "number": null,
      "heading": "Certain tax consequences not to have effect",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/4"
    },
    {
      "path": "schedule/13/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/4/crossheading/certain-tax-consequences-not-to-have-effect"
    },
    {
      "path": "schedule/13/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/4/crossheading/certain-tax-consequences-not-to-have-effect"
    },
    {
      "path": "schedule/13/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/4/crossheading/certain-tax-consequences-not-to-have-effect"
    },
    {
      "path": "schedule/13/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/4/crossheading/certain-tax-consequences-not-to-have-effect"
    },
    {
      "path": "schedule/13/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/4/crossheading/certain-tax-consequences-not-to-have-effect"
    },
    {
      "path": "schedule/13/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/4/crossheading/certain-tax-consequences-not-to-have-effect"
    },
    {
      "path": "schedule/13/part/4/crossheading/adjustments",
      "kind": "crossheading",
      "number": null,
      "heading": "Adjustments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/4"
    },
    {
      "path": "schedule/13/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/4/crossheading/adjustments"
    },
    {
      "path": "schedule/13/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/4/crossheading/adjustments"
    },
    {
      "path": "schedule/13/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/4/crossheading/adjustments"
    },
    {
      "path": "schedule/13/part/5",
      "kind": "part",
      "number": "5",
      "heading": "Other provision relating to finance arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/part/5/crossheading/chapter-5b-of-part-13-of-ita-2007",
      "kind": "crossheading",
      "number": null,
      "heading": "Chapter 5B of Part 13 of ITA 2007",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/5"
    },
    {
      "path": "schedule/13/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/5/crossheading/chapter-5b-of-part-13-of-ita-2007"
    },
    {
      "path": "schedule/13/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/5/crossheading/chapter-5b-of-part-13-of-ita-2007"
    },
    {
      "path": "schedule/13/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/5/crossheading/chapter-5b-of-part-13-of-ita-2007"
    },
    {
      "path": "schedule/13/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/5/crossheading/chapter-5b-of-part-13-of-ita-2007"
    },
    {
      "path": "schedule/13/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-36",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/5/crossheading/chapter-5b-of-part-13-of-ita-2007"
    },
    {
      "path": "schedule/13/part/5/crossheading/chapter-2-of-part-16-of-cta-2010",
      "kind": "crossheading",
      "number": null,
      "heading": "Chapter 2 of Part 16 of CTA 2010",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/5"
    },
    {
      "path": "schedule/13/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-37",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/5/crossheading/chapter-2-of-part-16-of-cta-2010"
    },
    {
      "path": "schedule/13/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-38",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/5/crossheading/chapter-2-of-part-16-of-cta-2010"
    },
    {
      "path": "schedule/13/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-39",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/5/crossheading/chapter-2-of-part-16-of-cta-2010"
    },
    {
      "path": "schedule/13/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-40",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/5/crossheading/chapter-2-of-part-16-of-cta-2010"
    },
    {
      "path": "schedule/13/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-41",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/5/crossheading/chapter-2-of-part-16-of-cta-2010"
    },
    {
      "path": "schedule/13/part/5/crossheading/commencement",
      "kind": "crossheading",
      "number": null,
      "heading": "Commencement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/5"
    },
    {
      "path": "schedule/13/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-42",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/5/crossheading/commencement"
    },
    {
      "path": "schedule/14",
      "kind": "schedule",
      "number": "14",
      "heading": "Gifts to the nation",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/14/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/part/1/crossheading/qualifying-gifts",
      "kind": "crossheading",
      "number": null,
      "heading": "Qualifying gifts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/1/crossheading/qualifying-gifts"
    },
    {
      "path": "schedule/14/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Income tax and capital gains tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/part/2/crossheading/taxes-affected",
      "kind": "crossheading",
      "number": null,
      "heading": "Taxes affected",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/2"
    },
    {
      "path": "schedule/14/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/2/crossheading/taxes-affected"
    },
    {
      "path": "schedule/14/part/2/crossheading/the-basic-rule",
      "kind": "crossheading",
      "number": null,
      "heading": "The basic rule",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/2"
    },
    {
      "path": "schedule/14/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/2/crossheading/the-basic-rule"
    },
    {
      "path": "schedule/14/part/2/crossheading/the-portion-treated-as-satisfied",
      "kind": "crossheading",
      "number": null,
      "heading": "The portion treated as satisfied",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/2"
    },
    {
      "path": "schedule/14/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/2/crossheading/the-portion-treated-as-satisfied"
    },
    {
      "path": "schedule/14/part/2/crossheading/order-in-which-benefit-is-applied",
      "kind": "crossheading",
      "number": null,
      "heading": "Order in which benefit is applied",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/2"
    },
    {
      "path": "schedule/14/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/2/crossheading/order-in-which-benefit-is-applied"
    },
    {
      "path": "schedule/14/part/2/crossheading/effect-of-basic-rule-on-interest-and-penalties",
      "kind": "crossheading",
      "number": null,
      "heading": "Effect of basic rule on interest and penalties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/2"
    },
    {
      "path": "schedule/14/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/2/crossheading/effect-of-basic-rule-on-interest-and-penalties"
    },
    {
      "path": "schedule/14/part/2/crossheading/changes-to-ns-tax-liability",
      "kind": "crossheading",
      "number": null,
      "heading": "Changes to N's tax liability",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/2"
    },
    {
      "path": "schedule/14/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/2/crossheading/changes-to-ns-tax-liability"
    },
    {
      "path": "schedule/14/part/2/crossheading/gifts-set-aside-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Gifts set aside etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/2"
    },
    {
      "path": "schedule/14/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/2/crossheading/gifts-set-aside-etc"
    },
    {
      "path": "schedule/14/part/2/crossheading/suspension-pending-negotiations",
      "kind": "crossheading",
      "number": null,
      "heading": "Suspension pending negotiations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/2"
    },
    {
      "path": "schedule/14/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/2/crossheading/suspension-pending-negotiations"
    },
    {
      "path": "schedule/14/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/2/crossheading/suspension-pending-negotiations"
    },
    {
      "path": "schedule/14/part/2/crossheading/conclusion-of-negotiations",
      "kind": "crossheading",
      "number": null,
      "heading": "Conclusion of negotiations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/2"
    },
    {
      "path": "schedule/14/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/2/crossheading/conclusion-of-negotiations"
    },
    {
      "path": "schedule/14/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Corporation tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/part/3/crossheading/taxes-affected",
      "kind": "crossheading",
      "number": null,
      "heading": "Taxes affected",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/3"
    },
    {
      "path": "schedule/14/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/3/crossheading/taxes-affected"
    },
    {
      "path": "schedule/14/part/3/crossheading/the-basic-rule",
      "kind": "crossheading",
      "number": null,
      "heading": "The basic rule",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/3"
    },
    {
      "path": "schedule/14/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/3/crossheading/the-basic-rule"
    },
    {
      "path": "schedule/14/part/3/crossheading/the-portion-treated-as-satisfied",
      "kind": "crossheading",
      "number": null,
      "heading": "The portion treated as satisfied",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/3"
    },
    {
      "path": "schedule/14/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/3/crossheading/the-portion-treated-as-satisfied"
    },
    {
      "path": "schedule/14/part/3/crossheading/effect-of-basic-rule-on-interest-and-penalties",
      "kind": "crossheading",
      "number": null,
      "heading": "Effect of basic rule on interest and penalties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/3"
    },
    {
      "path": "schedule/14/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/3/crossheading/effect-of-basic-rule-on-interest-and-penalties"
    },
    {
      "path": "schedule/14/part/3/crossheading/changes-to-cs-tax-liability",
      "kind": "crossheading",
      "number": null,
      "heading": "Changes to C's tax liability",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/3"
    },
    {
      "path": "schedule/14/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/3/crossheading/changes-to-cs-tax-liability"
    },
    {
      "path": "schedule/14/part/3/crossheading/gifts-set-aside-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Gifts set aside etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/3"
    },
    {
      "path": "schedule/14/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/3/crossheading/gifts-set-aside-etc"
    },
    {
      "path": "schedule/14/part/3/crossheading/suspension-pending-negotiations",
      "kind": "crossheading",
      "number": null,
      "heading": "Suspension pending negotiations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/3"
    },
    {
      "path": "schedule/14/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/3/crossheading/suspension-pending-negotiations"
    },
    {
      "path": "schedule/14/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/3/crossheading/suspension-pending-negotiations"
    },
    {
      "path": "schedule/14/part/3/crossheading/conclusion-of-negotiations",
      "kind": "crossheading",
      "number": null,
      "heading": "Conclusion of negotiations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/3"
    },
    {
      "path": "schedule/14/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/3/crossheading/conclusion-of-negotiations"
    },
    {
      "path": "schedule/14/part/4",
      "kind": "part",
      "number": "4",
      "heading": "General provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/part/4/crossheading/orders",
      "kind": "crossheading",
      "number": null,
      "heading": "Orders",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/4"
    },
    {
      "path": "schedule/14/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/4/crossheading/orders"
    },
    {
      "path": "schedule/14/part/4/crossheading/preeminent-property",
      "kind": "crossheading",
      "number": null,
      "heading": "Pre-eminent property",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/4"
    },
    {
      "path": "schedule/14/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/4/crossheading/preeminent-property"
    },
    {
      "path": "schedule/14/part/4/crossheading/the-relevant-minister",
      "kind": "crossheading",
      "number": null,
      "heading": "The relevant Minister",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/4"
    },
    {
      "path": "schedule/14/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/4/crossheading/the-relevant-minister"
    },
    {
      "path": "schedule/14/part/4/crossheading/general-interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "General interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/4"
    },
    {
      "path": "schedule/14/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/4/crossheading/general-interpretation"
    },
    {
      "path": "schedule/14/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/4/crossheading/general-interpretation"
    },
    {
      "path": "schedule/14/part/5",
      "kind": "part",
      "number": "5",
      "heading": "Related changes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/part/5/crossheading/ihta-1984",
      "kind": "crossheading",
      "number": null,
      "heading": "IHTA 1984",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/5"
    },
    {
      "path": "schedule/14/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/5/crossheading/ihta-1984"
    },
    {
      "path": "schedule/14/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/5/crossheading/ihta-1984"
    },
    {
      "path": "schedule/14/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/5/crossheading/ihta-1984"
    },
    {
      "path": "schedule/14/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/5/crossheading/ihta-1984"
    },
    {
      "path": "schedule/14/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/5/crossheading/ihta-1984"
    },
    {
      "path": "schedule/14/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/5/crossheading/ihta-1984"
    },
    {
      "path": "schedule/14/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/5/crossheading/ihta-1984"
    },
    {
      "path": "schedule/14/paragraph/32A",
      "kind": "paragraph",
      "number": "32A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-32A",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/5/crossheading/ihta-1984"
    },
    {
      "path": "schedule/14/part/5/crossheading/estate-duty-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Estate duty etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/5"
    },
    {
      "path": "schedule/14/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/5/crossheading/estate-duty-etc"
    },
    {
      "path": "schedule/14/part/5/crossheading/tcga-1992",
      "kind": "crossheading",
      "number": null,
      "heading": "TCGA 1992",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/5"
    },
    {
      "path": "schedule/14/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/5/crossheading/tcga-1992"
    },
    {
      "path": "schedule/14/part/5/crossheading/ita-2007",
      "kind": "crossheading",
      "number": null,
      "heading": "ITA 2007",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/5"
    },
    {
      "path": "schedule/14/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/5/crossheading/ita-2007"
    },
    {
      "path": "schedule/14/part/6",
      "kind": "part",
      "number": "6",
      "heading": "Commencement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-36",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/6"
    },
    {
      "path": "schedule/15",
      "kind": "schedule",
      "number": "15",
      "heading": "Relief in respect of gift aid and other income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/15/crossheading/claims-by-charitable-trusts-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Claims by charitable trusts etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-15/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/claims-by-charitable-trusts-etc"
    },
    {
      "path": "schedule/15/crossheading/claims-by-charitable-companies-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Claims by charitable companies etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-15/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/claims-by-charitable-companies-etc"
    },
    {
      "path": "schedule/15/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-15/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/claims-by-charitable-companies-etc"
    },
    {
      "path": "schedule/15/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-15/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/claims-by-charitable-companies-etc"
    },
    {
      "path": "schedule/15/crossheading/community-amateur-sports-clubs-gift-aid-and-other-income",
      "kind": "crossheading",
      "number": null,
      "heading": "Community amateur sports clubs: gift aid and other income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-15/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/community-amateur-sports-clubs-gift-aid-and-other-income"
    },
    {
      "path": "schedule/15/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-15/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/community-amateur-sports-clubs-gift-aid-and-other-income"
    },
    {
      "path": "schedule/15/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-15/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/community-amateur-sports-clubs-gift-aid-and-other-income"
    },
    {
      "path": "schedule/15/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-15/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/community-amateur-sports-clubs-gift-aid-and-other-income"
    },
    {
      "path": "schedule/15/crossheading/treatment-of-income-tax-deducted-or-repaid",
      "kind": "crossheading",
      "number": null,
      "heading": "Treatment of income tax deducted or repaid",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-15/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/treatment-of-income-tax-deducted-or-repaid"
    },
    {
      "path": "schedule/15/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-15/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/treatment-of-income-tax-deducted-or-repaid"
    },
    {
      "path": "schedule/15/crossheading/administration-of-claims-under-ita-2007",
      "kind": "crossheading",
      "number": null,
      "heading": "Administration of claims under ITA 2007",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-15/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/administration-of-claims-under-ita-2007"
    },
    {
      "path": "schedule/15/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-15/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/administration-of-claims-under-ita-2007"
    },
    {
      "path": "schedule/15/crossheading/administration-of-claims-under-cta-2010",
      "kind": "crossheading",
      "number": null,
      "heading": "Administration of claims under CTA 2010",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-15/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/administration-of-claims-under-cta-2010"
    },
    {
      "path": "schedule/15/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-15/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/administration-of-claims-under-cta-2010"
    },
    {
      "path": "schedule/15/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-15/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/administration-of-claims-under-cta-2010"
    },
    {
      "path": "schedule/15/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-15/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/administration-of-claims-under-cta-2010"
    },
    {
      "path": "schedule/15/crossheading/application",
      "kind": "crossheading",
      "number": null,
      "heading": "Application",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-15/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/application"
    },
    {
      "path": "schedule/16",
      "kind": "schedule",
      "number": "16",
      "heading": "Part 2: minor and consequential amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/16/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Amendments of ICTA",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-36",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-37",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-38",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-39",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-40",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-41",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-42",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-43",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-44",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/45",
      "kind": "paragraph",
      "number": "45",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-45",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/46",
      "kind": "paragraph",
      "number": "46",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-46",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Amendments of FA 1989",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/47",
      "kind": "paragraph",
      "number": "47",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-47",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/2"
    },
    {
      "path": "schedule/16/paragraph/48",
      "kind": "paragraph",
      "number": "48",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-48",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/2"
    },
    {
      "path": "schedule/16/paragraph/49",
      "kind": "paragraph",
      "number": "49",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-49",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/2"
    },
    {
      "path": "schedule/16/paragraph/50",
      "kind": "paragraph",
      "number": "50",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-50",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/2"
    },
    {
      "path": "schedule/16/paragraph/51",
      "kind": "paragraph",
      "number": "51",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-51",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/2"
    },
    {
      "path": "schedule/16/paragraph/52",
      "kind": "paragraph",
      "number": "52",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-52",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/2"
    },
    {
      "path": "schedule/16/paragraph/53",
      "kind": "paragraph",
      "number": "53",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-53",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/2"
    },
    {
      "path": "schedule/16/paragraph/54",
      "kind": "paragraph",
      "number": "54",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-54",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/2"
    },
    {
      "path": "schedule/16/paragraph/55",
      "kind": "paragraph",
      "number": "55",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-55",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/2"
    },
    {
      "path": "schedule/16/paragraph/56",
      "kind": "paragraph",
      "number": "56",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-56",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/2"
    },
    {
      "path": "schedule/16/paragraph/57",
      "kind": "paragraph",
      "number": "57",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-57",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/2"
    },
    {
      "path": "schedule/16/paragraph/58",
      "kind": "paragraph",
      "number": "58",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-58",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/2"
    },
    {
      "path": "schedule/16/paragraph/59",
      "kind": "paragraph",
      "number": "59",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-59",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/2"
    },
    {
      "path": "schedule/16/paragraph/60",
      "kind": "paragraph",
      "number": "60",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-60",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/2"
    },
    {
      "path": "schedule/16/paragraph/61",
      "kind": "paragraph",
      "number": "61",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-61",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/2"
    },
    {
      "path": "schedule/16/paragraph/62",
      "kind": "paragraph",
      "number": "62",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-62",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/2"
    },
    {
      "path": "schedule/16/paragraph/63",
      "kind": "paragraph",
      "number": "63",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-63",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/2"
    },
    {
      "path": "schedule/16/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Amendments of other Acts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/part/3/crossheading/finance-act-1950",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1950",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/64",
      "kind": "paragraph",
      "number": "64",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-64",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/finance-act-1950"
    },
    {
      "path": "schedule/16/paragraph/65",
      "kind": "paragraph",
      "number": "65",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-65",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/finance-act-1950"
    },
    {
      "path": "schedule/16/part/3/crossheading/taxes-management-act-1970",
      "kind": "crossheading",
      "number": null,
      "heading": "Taxes Management Act 1970",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/66",
      "kind": "paragraph",
      "number": "66",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-66",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/taxes-management-act-1970"
    },
    {
      "path": "schedule/16/paragraph/67",
      "kind": "paragraph",
      "number": "67",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-67",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/taxes-management-act-1970"
    },
    {
      "path": "schedule/16/part/3/crossheading/inheritance-tax-act-1984",
      "kind": "crossheading",
      "number": null,
      "heading": "Inheritance Tax Act 1984",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/68",
      "kind": "paragraph",
      "number": "68",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-68",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/inheritance-tax-act-1984"
    },
    {
      "path": "schedule/16/paragraph/69",
      "kind": "paragraph",
      "number": "69",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-69",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/inheritance-tax-act-1984"
    },
    {
      "path": "schedule/16/part/3/crossheading/finance-act-1991",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1991",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/70",
      "kind": "paragraph",
      "number": "70",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-70",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/finance-act-1991"
    },
    {
      "path": "schedule/16/paragraph/71",
      "kind": "paragraph",
      "number": "71",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-71",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/finance-act-1991"
    },
    {
      "path": "schedule/16/part/3/crossheading/taxation-of-chargeable-gains-act-1992",
      "kind": "crossheading",
      "number": null,
      "heading": "Taxation of Chargeable Gains Act 1992",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/72",
      "kind": "paragraph",
      "number": "72",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-72",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/16/paragraph/73",
      "kind": "paragraph",
      "number": "73",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-73",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/16/paragraph/74",
      "kind": "paragraph",
      "number": "74",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-74",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/16/paragraph/75",
      "kind": "paragraph",
      "number": "75",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-75",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/16/paragraph/76",
      "kind": "paragraph",
      "number": "76",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-76",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/16/paragraph/77",
      "kind": "paragraph",
      "number": "77",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-77",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/16/paragraph/78",
      "kind": "paragraph",
      "number": "78",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-78",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/16/paragraph/79",
      "kind": "paragraph",
      "number": "79",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-79",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/16/paragraph/80",
      "kind": "paragraph",
      "number": "80",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-80",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/16/paragraph/81",
      "kind": "paragraph",
      "number": "81",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-81",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/16/paragraph/82",
      "kind": "paragraph",
      "number": "82",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-82",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/16/paragraph/83",
      "kind": "paragraph",
      "number": "83",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-83",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/16/paragraph/84",
      "kind": "paragraph",
      "number": "84",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-84",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/16/paragraph/85",
      "kind": "paragraph",
      "number": "85",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-85",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/16/paragraph/86",
      "kind": "paragraph",
      "number": "86",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-86",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/16/paragraph/87",
      "kind": "paragraph",
      "number": "87",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-87",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/16/paragraph/88",
      "kind": "paragraph",
      "number": "88",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-88",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/16/paragraph/89",
      "kind": "paragraph",
      "number": "89",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-89",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/16/part/3/crossheading/finance-act-1993",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1993",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/90",
      "kind": "paragraph",
      "number": "90",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-90",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/finance-act-1993"
    },
    {
      "path": "schedule/16/paragraph/91",
      "kind": "paragraph",
      "number": "91",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-91",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/finance-act-1993"
    },
    {
      "path": "schedule/16/part/3/crossheading/finance-act-1999",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1999",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/92",
      "kind": "paragraph",
      "number": "92",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-92",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/finance-act-1999"
    },
    {
      "path": "schedule/16/paragraph/93",
      "kind": "paragraph",
      "number": "93",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-93",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/finance-act-1999"
    },
    {
      "path": "schedule/16/part/3/crossheading/capital-allowances-act-2001",
      "kind": "crossheading",
      "number": null,
      "heading": "Capital Allowances Act 2001",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/94",
      "kind": "paragraph",
      "number": "94",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-94",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/16/paragraph/95",
      "kind": "paragraph",
      "number": "95",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-95",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/16/paragraph/96",
      "kind": "paragraph",
      "number": "96",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-96",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/16/paragraph/97",
      "kind": "paragraph",
      "number": "97",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-97",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/16/paragraph/98",
      "kind": "paragraph",
      "number": "98",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-98",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/16/paragraph/99",
      "kind": "paragraph",
      "number": "99",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-99",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/16/paragraph/100",
      "kind": "paragraph",
      "number": "100",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-100",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/16/paragraph/101",
      "kind": "paragraph",
      "number": "101",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-101",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/16/paragraph/102",
      "kind": "paragraph",
      "number": "102",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-102",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/16/paragraph/103",
      "kind": "paragraph",
      "number": "103",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-103",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/16/paragraph/104",
      "kind": "paragraph",
      "number": "104",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-104",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/16/paragraph/105",
      "kind": "paragraph",
      "number": "105",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-105",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/16/paragraph/106",
      "kind": "paragraph",
      "number": "106",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-106",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/3/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/16/paragraph/107",
      "kind": "paragraph",
      "number": "107",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-107",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/16/part/3/crossheading/finance-act-2003",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 2003",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/108",
      "kind": "paragraph",
      "number": "108",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-108",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/finance-act-2003"
    },
    {
      "path": "schedule/16/paragraph/109",
      "kind": "paragraph",
      "number": "109",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-109",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/finance-act-2003"
    },
    {
      "path": "schedule/16/part/3/crossheading/income-tax-earnings-and-pensions-act-2003",
      "kind": "crossheading",
      "number": null,
      "heading": "Income Tax (Earnings and Pensions) Act 2003",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/110",
      "kind": "paragraph",
      "number": "110",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-110",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/income-tax-earnings-and-pensions-act-2003"
    },
    {
      "path": "schedule/16/paragraph/111",
      "kind": "paragraph",
      "number": "111",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-111",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/income-tax-earnings-and-pensions-act-2003"
    },
    {
      "path": "schedule/16/part/3/crossheading/finance-act-2004",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 2004",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/112",
      "kind": "paragraph",
      "number": "112",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-112",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/finance-act-2004"
    },
    {
      "path": "schedule/16/paragraph/113",
      "kind": "paragraph",
      "number": "113",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-113",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/finance-act-2004"
    },
    {
      "path": "schedule/16/paragraph/114",
      "kind": "paragraph",
      "number": "114",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-114",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/finance-act-2004"
    },
    {
      "path": "schedule/16/paragraph/115",
      "kind": "paragraph",
      "number": "115",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-115",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/finance-act-2004"
    },
    {
      "path": "schedule/16/paragraph/116",
      "kind": "paragraph",
      "number": "116",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-116",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/finance-act-2004"
    },
    {
      "path": "schedule/16/paragraph/117",
      "kind": "paragraph",
      "number": "117",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-117",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/finance-act-2004"
    },
    {
      "path": "schedule/16/paragraph/118",
      "kind": "paragraph",
      "number": "118",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-118",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/finance-act-2004"
    },
    {
      "path": "schedule/16/paragraph/119",
      "kind": "paragraph",
      "number": "119",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-119",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/finance-act-2004"
    },
    {
      "path": "schedule/16/paragraph/120",
      "kind": "paragraph",
      "number": "120",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-120",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/finance-act-2004"
    },
    {
      "path": "schedule/16/paragraph/121",
      "kind": "paragraph",
      "number": "121",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-121",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/finance-act-2004"
    },
    {
      "path": "schedule/16/paragraph/122",
      "kind": "paragraph",
      "number": "122",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-122",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/finance-act-2004"
    },
    {
      "path": "schedule/16/part/3/crossheading/finance-no2-act-2005",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance (No.2) Act 2005",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/123",
      "kind": "paragraph",
      "number": "123",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-123",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/finance-no2-act-2005"
    },
    {
      "path": "schedule/16/paragraph/124",
      "kind": "paragraph",
      "number": "124",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-124",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/finance-no2-act-2005"
    },
    {
      "path": "schedule/16/part/3/crossheading/income-tax-trading-and-other-income-act-2005",
      "kind": "crossheading",
      "number": null,
      "heading": "Income Tax (Trading and Other Income) Act 2005",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/125",
      "kind": "paragraph",
      "number": "125",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-125",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/16/paragraph/126",
      "kind": "paragraph",
      "number": "126",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-126",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/16/paragraph/127",
      "kind": "paragraph",
      "number": "127",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-127",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/16/paragraph/128",
      "kind": "paragraph",
      "number": "128",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-128",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/16/paragraph/129",
      "kind": "paragraph",
      "number": "129",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-129",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/16/paragraph/130",
      "kind": "paragraph",
      "number": "130",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-130",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/16/paragraph/131",
      "kind": "paragraph",
      "number": "131",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-131",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/16/part/3/crossheading/income-tax-act-2007",
      "kind": "crossheading",
      "number": null,
      "heading": "Income Tax Act 2007",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/132",
      "kind": "paragraph",
      "number": "132",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-132",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/16/paragraph/133",
      "kind": "paragraph",
      "number": "133",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-133",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/16/paragraph/134",
      "kind": "paragraph",
      "number": "134",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-134",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/16/part/3/crossheading/corporation-tax-act-2009",
      "kind": "crossheading",
      "number": null,
      "heading": "Corporation Tax Act 2009",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/135",
      "kind": "paragraph",
      "number": "135",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-135",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/136",
      "kind": "paragraph",
      "number": "136",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-136",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/137",
      "kind": "paragraph",
      "number": "137",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-137",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/138",
      "kind": "paragraph",
      "number": "138",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-138",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/139",
      "kind": "paragraph",
      "number": "139",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-139",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/140",
      "kind": "paragraph",
      "number": "140",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-140",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/141",
      "kind": "paragraph",
      "number": "141",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-141",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/142",
      "kind": "paragraph",
      "number": "142",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-142",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/143",
      "kind": "paragraph",
      "number": "143",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-143",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/144",
      "kind": "paragraph",
      "number": "144",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-144",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/145",
      "kind": "paragraph",
      "number": "145",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-145",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/146",
      "kind": "paragraph",
      "number": "146",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-146",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/147",
      "kind": "paragraph",
      "number": "147",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-147",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/148",
      "kind": "paragraph",
      "number": "148",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-148",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/149",
      "kind": "paragraph",
      "number": "149",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-149",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/150",
      "kind": "paragraph",
      "number": "150",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-150",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/151",
      "kind": "paragraph",
      "number": "151",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-151",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/152",
      "kind": "paragraph",
      "number": "152",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-152",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/153",
      "kind": "paragraph",
      "number": "153",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-153",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/154",
      "kind": "paragraph",
      "number": "154",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-154",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/155",
      "kind": "paragraph",
      "number": "155",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-155",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/156",
      "kind": "paragraph",
      "number": "156",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-156",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/157",
      "kind": "paragraph",
      "number": "157",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-157",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/158",
      "kind": "paragraph",
      "number": "158",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-158",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/159",
      "kind": "paragraph",
      "number": "159",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-159",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/160",
      "kind": "paragraph",
      "number": "160",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-160",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/161",
      "kind": "paragraph",
      "number": "161",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-161",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/162",
      "kind": "paragraph",
      "number": "162",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-162",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/163",
      "kind": "paragraph",
      "number": "163",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-163",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/164",
      "kind": "paragraph",
      "number": "164",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-164",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/165",
      "kind": "paragraph",
      "number": "165",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-165",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/166",
      "kind": "paragraph",
      "number": "166",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-166",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/167",
      "kind": "paragraph",
      "number": "167",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-167",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/168",
      "kind": "paragraph",
      "number": "168",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-168",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/169",
      "kind": "paragraph",
      "number": "169",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-169",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/170",
      "kind": "paragraph",
      "number": "170",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-170",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/171",
      "kind": "paragraph",
      "number": "171",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-171",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/172",
      "kind": "paragraph",
      "number": "172",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-172",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/173",
      "kind": "paragraph",
      "number": "173",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-173",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/174",
      "kind": "paragraph",
      "number": "174",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-174",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/175",
      "kind": "paragraph",
      "number": "175",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-175",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/176",
      "kind": "paragraph",
      "number": "176",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-176",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/177",
      "kind": "paragraph",
      "number": "177",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-177",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/178",
      "kind": "paragraph",
      "number": "178",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-178",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/179",
      "kind": "paragraph",
      "number": "179",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-179",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/180",
      "kind": "paragraph",
      "number": "180",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-180",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/181",
      "kind": "paragraph",
      "number": "181",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-181",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/182",
      "kind": "paragraph",
      "number": "182",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-182",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/183",
      "kind": "paragraph",
      "number": "183",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-183",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/184",
      "kind": "paragraph",
      "number": "184",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-184",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/185",
      "kind": "paragraph",
      "number": "185",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-185",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/186",
      "kind": "paragraph",
      "number": "186",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-186",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/187",
      "kind": "paragraph",
      "number": "187",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-187",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/188",
      "kind": "paragraph",
      "number": "188",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-188",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/189",
      "kind": "paragraph",
      "number": "189",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-189",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/190",
      "kind": "paragraph",
      "number": "190",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-190",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/191",
      "kind": "paragraph",
      "number": "191",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-191",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/192",
      "kind": "paragraph",
      "number": "192",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-192",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/193",
      "kind": "paragraph",
      "number": "193",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-193",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/194",
      "kind": "paragraph",
      "number": "194",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-194",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/195",
      "kind": "paragraph",
      "number": "195",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-195",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/196",
      "kind": "paragraph",
      "number": "196",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-196",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/197",
      "kind": "paragraph",
      "number": "197",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-197",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/198",
      "kind": "paragraph",
      "number": "198",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-198",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/199",
      "kind": "paragraph",
      "number": "199",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-199",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/200",
      "kind": "paragraph",
      "number": "200",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-200",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/201",
      "kind": "paragraph",
      "number": "201",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-201",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/202",
      "kind": "paragraph",
      "number": "202",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-202",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/203",
      "kind": "paragraph",
      "number": "203",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-203",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/204",
      "kind": "paragraph",
      "number": "204",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-204",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/205",
      "kind": "paragraph",
      "number": "205",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-205",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/206",
      "kind": "paragraph",
      "number": "206",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-206",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/207",
      "kind": "paragraph",
      "number": "207",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-207",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/208",
      "kind": "paragraph",
      "number": "208",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-208",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/209",
      "kind": "paragraph",
      "number": "209",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-209",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/210",
      "kind": "paragraph",
      "number": "210",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-210",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/211",
      "kind": "paragraph",
      "number": "211",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-211",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/212",
      "kind": "paragraph",
      "number": "212",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-212",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/213",
      "kind": "paragraph",
      "number": "213",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-213",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/paragraph/214",
      "kind": "paragraph",
      "number": "214",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-214",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/16/part/3/crossheading/corporation-tax-act-2010",
      "kind": "crossheading",
      "number": null,
      "heading": "Corporation Tax Act 2010",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/215",
      "kind": "paragraph",
      "number": "215",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-215",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2010"
    },
    {
      "path": "schedule/16/paragraph/216",
      "kind": "paragraph",
      "number": "216",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-216",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2010"
    },
    {
      "path": "schedule/16/paragraph/217",
      "kind": "paragraph",
      "number": "217",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-217",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2010"
    },
    {
      "path": "schedule/16/paragraph/218",
      "kind": "paragraph",
      "number": "218",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-218",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2010"
    },
    {
      "path": "schedule/16/paragraph/219",
      "kind": "paragraph",
      "number": "219",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-219",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2010"
    },
    {
      "path": "schedule/16/paragraph/220",
      "kind": "paragraph",
      "number": "220",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-220",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2010"
    },
    {
      "path": "schedule/16/paragraph/221",
      "kind": "paragraph",
      "number": "221",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-221",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2010"
    },
    {
      "path": "schedule/16/paragraph/222",
      "kind": "paragraph",
      "number": "222",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-222",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2010"
    },
    {
      "path": "schedule/16/paragraph/223",
      "kind": "paragraph",
      "number": "223",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-223",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2010"
    },
    {
      "path": "schedule/16/paragraph/224",
      "kind": "paragraph",
      "number": "224",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-224",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2010"
    },
    {
      "path": "schedule/16/paragraph/225",
      "kind": "paragraph",
      "number": "225",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-225",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2010"
    },
    {
      "path": "schedule/16/paragraph/226",
      "kind": "paragraph",
      "number": "226",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-226",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2010"
    },
    {
      "path": "schedule/16/paragraph/227",
      "kind": "paragraph",
      "number": "227",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-227",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2010"
    },
    {
      "path": "schedule/16/paragraph/228",
      "kind": "paragraph",
      "number": "228",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-228",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2010"
    },
    {
      "path": "schedule/16/paragraph/229",
      "kind": "paragraph",
      "number": "229",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-229",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2010"
    },
    {
      "path": "schedule/16/paragraph/230",
      "kind": "paragraph",
      "number": "230",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-230",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2010"
    },
    {
      "path": "schedule/16/paragraph/231",
      "kind": "paragraph",
      "number": "231",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-231",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/corporation-tax-act-2010"
    },
    {
      "path": "schedule/16/part/3/crossheading/taxation-international-and-other-provisions-act-2010",
      "kind": "crossheading",
      "number": null,
      "heading": "Taxation (International and Other Provisions) Act 2010",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/232",
      "kind": "paragraph",
      "number": "232",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-232",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/taxation-international-and-other-provisions-act-2010"
    },
    {
      "path": "schedule/16/paragraph/233",
      "kind": "paragraph",
      "number": "233",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-233",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/taxation-international-and-other-provisions-act-2010"
    },
    {
      "path": "schedule/16/paragraph/234",
      "kind": "paragraph",
      "number": "234",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-234",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/taxation-international-and-other-provisions-act-2010"
    },
    {
      "path": "schedule/16/paragraph/235",
      "kind": "paragraph",
      "number": "235",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-235",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/taxation-international-and-other-provisions-act-2010"
    },
    {
      "path": "schedule/16/paragraph/236",
      "kind": "paragraph",
      "number": "236",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-236",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/taxation-international-and-other-provisions-act-2010"
    },
    {
      "path": "schedule/16/paragraph/237",
      "kind": "paragraph",
      "number": "237",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-237",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/taxation-international-and-other-provisions-act-2010"
    },
    {
      "path": "schedule/16/paragraph/238",
      "kind": "paragraph",
      "number": "238",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-238",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/taxation-international-and-other-provisions-act-2010"
    },
    {
      "path": "schedule/16/paragraph/239",
      "kind": "paragraph",
      "number": "239",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-239",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/taxation-international-and-other-provisions-act-2010"
    },
    {
      "path": "schedule/16/paragraph/240",
      "kind": "paragraph",
      "number": "240",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-240",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/taxation-international-and-other-provisions-act-2010"
    },
    {
      "path": "schedule/16/paragraph/241",
      "kind": "paragraph",
      "number": "241",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-241",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/taxation-international-and-other-provisions-act-2010"
    },
    {
      "path": "schedule/16/paragraph/242",
      "kind": "paragraph",
      "number": "242",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-242",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/3/crossheading/taxation-international-and-other-provisions-act-2010"
    },
    {
      "path": "schedule/16/paragraph/243",
      "kind": "paragraph",
      "number": "243",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-243",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/16/part/3/crossheading/taxation-international-and-other-provisions-act-2010"
    },
    {
      "path": "schedule/16/paragraph/244",
      "kind": "paragraph",
      "number": "244",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-244",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/taxation-international-and-other-provisions-act-2010"
    },
    {
      "path": "schedule/16/part/3/crossheading/finance-act-2011",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 2011",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/245",
      "kind": "paragraph",
      "number": "245",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-245",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/finance-act-2011"
    },
    {
      "path": "schedule/16/paragraph/246",
      "kind": "paragraph",
      "number": "246",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-246",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/finance-act-2011"
    },
    {
      "path": "schedule/16/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Consequential repeals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/247",
      "kind": "paragraph",
      "number": "247",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-247",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/4"
    },
    {
      "path": "schedule/17",
      "kind": "schedule",
      "number": "17",
      "heading": "Part 2: transitional provision",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/17/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Deemed receipts or expenses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17"
    },
    {
      "path": "schedule/17/part/1/crossheading/general-outline-of-the-provision-of-this-part-of-this-schedule",
      "kind": "crossheading",
      "number": null,
      "heading": "General outline of the provision of this Part of this Schedule",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/general-outline-of-the-provision-of-this-part-of-this-schedule"
    },
    {
      "path": "schedule/17/part/1/crossheading/basic-concepts",
      "kind": "crossheading",
      "number": null,
      "heading": "Basic concepts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/basic-concepts"
    },
    {
      "path": "schedule/17/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/basic-concepts"
    },
    {
      "path": "schedule/17/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/basic-concepts"
    },
    {
      "path": "schedule/17/part/1/crossheading/the-comparison-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "The comparison etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/the-comparison-etc"
    },
    {
      "path": "schedule/17/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/the-comparison-etc"
    },
    {
      "path": "schedule/17/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/the-comparison-etc"
    },
    {
      "path": "schedule/17/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/the-comparison-etc"
    },
    {
      "path": "schedule/17/part/1/crossheading/deemed-receipts-or-expenses-of-blagab-or-nonblagab-longterm-business",
      "kind": "crossheading",
      "number": null,
      "heading": "Deemed receipts or expenses of BLAGAB or non-BLAGAB long-term business",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/deemed-receipts-or-expenses-of-blagab-or-nonblagab-longterm-business"
    },
    {
      "path": "schedule/17/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/deemed-receipts-or-expenses-of-blagab-or-nonblagab-longterm-business"
    },
    {
      "path": "schedule/17/part/1/crossheading/period-over-which-deemed-receipts-or-expenses-arise",
      "kind": "crossheading",
      "number": null,
      "heading": "Period over which deemed receipts or expenses arise",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/period-over-which-deemed-receipts-or-expenses-arise"
    },
    {
      "path": "schedule/17/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/period-over-which-deemed-receipts-or-expenses-arise"
    },
    {
      "path": "schedule/17/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/17/part/1/crossheading/period-over-which-deemed-receipts-or-expenses-arise"
    },
    {
      "path": "schedule/17/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/period-over-which-deemed-receipts-or-expenses-arise"
    },
    {
      "path": "schedule/17/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/period-over-which-deemed-receipts-or-expenses-arise"
    },
    {
      "path": "schedule/17/part/1/crossheading/financingarrangementfunded-transfers-to-shareholders-in-relation-to-nonprofit-funds",
      "kind": "crossheading",
      "number": null,
      "heading": "Financing-arrangement-funded transfers to shareholders in relation to non-profit funds",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/financingarrangementfunded-transfers-to-shareholders-in-relation-to-nonprofit-funds"
    },
    {
      "path": "schedule/17/part/1/crossheading/antiavoidance",
      "kind": "crossheading",
      "number": null,
      "heading": "Anti-avoidance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/antiavoidance"
    },
    {
      "path": "schedule/17/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/antiavoidance"
    },
    {
      "path": "schedule/17/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/antiavoidance"
    },
    {
      "path": "schedule/17/part/1/crossheading/overseas-life-insurance-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Overseas life insurance companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-20",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/17/part/1/crossheading/overseas-life-insurance-companies"
    },
    {
      "path": "schedule/17/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Specific transitional provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17"
    },
    {
      "path": "schedule/17/part/2/crossheading/insurance-company-with-blagab-consisting-wholly-of-protection-business",
      "kind": "crossheading",
      "number": null,
      "heading": "Insurance company with BLAGAB consisting wholly of protection business",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2"
    },
    {
      "path": "schedule/17/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2/crossheading/insurance-company-with-blagab-consisting-wholly-of-protection-business"
    },
    {
      "path": "schedule/17/part/2/crossheading/disregard-of-amounts-previously-taken-into-account-for-tax-purposes",
      "kind": "crossheading",
      "number": null,
      "heading": "Disregard of amounts previously taken into account for tax purposes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2"
    },
    {
      "path": "schedule/17/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-22",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/17/part/2/crossheading/disregard-of-amounts-previously-taken-into-account-for-tax-purposes"
    },
    {
      "path": "schedule/17/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2/crossheading/disregard-of-amounts-previously-taken-into-account-for-tax-purposes"
    },
    {
      "path": "schedule/17/part/2/crossheading/intangible-fixed-assets",
      "kind": "crossheading",
      "number": null,
      "heading": "Intangible fixed assets",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2"
    },
    {
      "path": "schedule/17/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2/crossheading/intangible-fixed-assets"
    },
    {
      "path": "schedule/17/part/2/crossheading/assets-held-for-purposes-of-longterm-business",
      "kind": "crossheading",
      "number": null,
      "heading": "Assets held for purposes of long-term business",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2"
    },
    {
      "path": "schedule/17/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2/crossheading/assets-held-for-purposes-of-longterm-business"
    },
    {
      "path": "schedule/17/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2/crossheading/assets-held-for-purposes-of-longterm-business"
    },
    {
      "path": "schedule/17/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2/crossheading/assets-held-for-purposes-of-longterm-business"
    },
    {
      "path": "schedule/17/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2/crossheading/assets-held-for-purposes-of-longterm-business"
    },
    {
      "path": "schedule/17/part/2/crossheading/carryforward-of-trading-losses-and-excess-management-expenses",
      "kind": "crossheading",
      "number": null,
      "heading": "Carry-forward of trading losses and excess management expenses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2"
    },
    {
      "path": "schedule/17/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2/crossheading/carryforward-of-trading-losses-and-excess-management-expenses"
    },
    {
      "path": "schedule/17/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2/crossheading/carryforward-of-trading-losses-and-excess-management-expenses"
    },
    {
      "path": "schedule/17/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2/crossheading/carryforward-of-trading-losses-and-excess-management-expenses"
    },
    {
      "path": "schedule/17/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2/crossheading/carryforward-of-trading-losses-and-excess-management-expenses"
    },
    {
      "path": "schedule/17/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2/crossheading/carryforward-of-trading-losses-and-excess-management-expenses"
    },
    {
      "path": "schedule/17/part/2/crossheading/relief-for-blagab-trade-losses-for-accounting-period-beginning-on-or-after-1-january-2013",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief for BLAGAB trade losses for accounting period beginning on or after 1 January 2013",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2"
    },
    {
      "path": "schedule/17/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2/crossheading/relief-for-blagab-trade-losses-for-accounting-period-beginning-on-or-after-1-january-2013"
    },
    {
      "path": "schedule/17/part/2/crossheading/assets-of-the-shareholder-fund",
      "kind": "crossheading",
      "number": null,
      "heading": "Assets of the shareholder fund",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2"
    },
    {
      "path": "schedule/17/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2/crossheading/assets-of-the-shareholder-fund"
    },
    {
      "path": "schedule/17/paragraph/35A",
      "kind": "paragraph",
      "number": "35A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-35A",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2/crossheading/assets-of-the-shareholder-fund"
    },
    {
      "path": "schedule/17/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17"
    },
    {
      "path": "schedule/17/part/3/crossheading/general-transitional-provision-in-relation-to-provisions-reenacted-in-part-2-of-this-act",
      "kind": "crossheading",
      "number": null,
      "heading": "General transitional provision in relation to provisions re-enacted in Part 2 of this Act",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/3"
    },
    {
      "path": "schedule/17/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-36",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/3/crossheading/general-transitional-provision-in-relation-to-provisions-reenacted-in-part-2-of-this-act"
    },
    {
      "path": "schedule/17/part/3/crossheading/power-to-make-supplementary-transitional-provision-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to make supplementary transitional provision etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/3"
    },
    {
      "path": "schedule/17/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-37",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/3/crossheading/power-to-make-supplementary-transitional-provision-etc"
    },
    {
      "path": "schedule/17/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-38",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/3/crossheading/power-to-make-supplementary-transitional-provision-etc"
    },
    {
      "path": "schedule/17/part/3/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/3"
    },
    {
      "path": "schedule/17/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-39",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/3/crossheading/interpretation"
    },
    {
      "path": "schedule/18",
      "kind": "schedule",
      "number": "18",
      "heading": "Part 3: consequential amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/18/crossheading/income-and-corporation-taxes-act-1988",
      "kind": "crossheading",
      "number": null,
      "heading": "Income and Corporation Taxes Act 1988",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18"
    },
    {
      "path": "schedule/18/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-18/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/18/crossheading/income-and-corporation-taxes-act-1988"
    },
    {
      "path": "schedule/18/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-18/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/18/crossheading/income-and-corporation-taxes-act-1988"
    },
    {
      "path": "schedule/18/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-18/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/18/crossheading/income-and-corporation-taxes-act-1988"
    },
    {
      "path": "schedule/18/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-18/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/18/crossheading/income-and-corporation-taxes-act-1988"
    },
    {
      "path": "schedule/18/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-18/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/18/crossheading/income-and-corporation-taxes-act-1988"
    },
    {
      "path": "schedule/18/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-18/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/18/crossheading/income-and-corporation-taxes-act-1988"
    },
    {
      "path": "schedule/18/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-18/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/18/crossheading/income-and-corporation-taxes-act-1988"
    },
    {
      "path": "schedule/18/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-18/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/18/crossheading/income-and-corporation-taxes-act-1988"
    },
    {
      "path": "schedule/18/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-18/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/18/crossheading/income-and-corporation-taxes-act-1988"
    },
    {
      "path": "schedule/18/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-18/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/18/crossheading/income-and-corporation-taxes-act-1988"
    },
    {
      "path": "schedule/18/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-18/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/18/crossheading/income-and-corporation-taxes-act-1988"
    },
    {
      "path": "schedule/18/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-18/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/18/crossheading/income-and-corporation-taxes-act-1988"
    },
    {
      "path": "schedule/18/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-18/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/18/crossheading/income-and-corporation-taxes-act-1988"
    },
    {
      "path": "schedule/18/crossheading/taxation-of-chargeable-gains-act-1992",
      "kind": "crossheading",
      "number": null,
      "heading": "Taxation of Chargeable Gains Act 1992",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18"
    },
    {
      "path": "schedule/18/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-18/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/18/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/18/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-18/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/18/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/18/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-18/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/18/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/18/crossheading/income-tax-trading-and-other-income-act-2005",
      "kind": "crossheading",
      "number": null,
      "heading": "Income Tax (Trading and Other Income) Act 2005",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18"
    },
    {
      "path": "schedule/18/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-18/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/18/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/18/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-18/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/18/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/18/crossheading/corporation-tax-act-2009",
      "kind": "crossheading",
      "number": null,
      "heading": "Corporation Tax Act 2009",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18"
    },
    {
      "path": "schedule/18/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-18/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/18/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/18/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-18/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/18/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/18/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-18/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/18/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/18/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-18/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/18/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/18/crossheading/consequential-repeals",
      "kind": "crossheading",
      "number": null,
      "heading": "Consequential repeals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18"
    },
    {
      "path": "schedule/18/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-18/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/18/crossheading/consequential-repeals"
    },
    {
      "path": "schedule/19",
      "kind": "schedule",
      "number": "19",
      "heading": "Part 3: transitional provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/19/crossheading/approvals-given-for-purposes-of-section-461-or-461c-of-icta",
      "kind": "crossheading",
      "number": null,
      "heading": "Approvals given for purposes of section 461 or 461C of ICTA",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-19/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/19/crossheading/approvals-given-for-purposes-of-section-461-or-461c-of-icta"
    },
    {
      "path": "schedule/19/crossheading/general-transitional-provision-in-relation-to-provisions-reenacted-in-part-3-of-this-act",
      "kind": "crossheading",
      "number": null,
      "heading": "General transitional provision in relation to provisions re-enacted in Part 3 of this Act",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-19/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/19/crossheading/general-transitional-provision-in-relation-to-provisions-reenacted-in-part-3-of-this-act"
    },
    {
      "path": "schedule/20",
      "kind": "schedule",
      "number": "20",
      "heading": "Controlled foreign companies and foreign permanent establishments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/20/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Controlled foreign companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20"
    },
    {
      "path": "schedule/20/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/1"
    },
    {
      "path": "schedule/20/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Foreign permanent establishments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20"
    },
    {
      "path": "schedule/20/part/2/crossheading/main-provision",
      "kind": "crossheading",
      "number": null,
      "heading": "Main provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/2"
    },
    {
      "path": "schedule/20/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/2/crossheading/main-provision"
    },
    {
      "path": "schedule/20/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/2/crossheading/main-provision"
    },
    {
      "path": "schedule/20/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/2/crossheading/main-provision"
    },
    {
      "path": "schedule/20/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/2/crossheading/main-provision"
    },
    {
      "path": "schedule/20/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/2/crossheading/main-provision"
    },
    {
      "path": "schedule/20/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/2/crossheading/main-provision"
    },
    {
      "path": "schedule/20/part/2/crossheading/lloyds-underwriters",
      "kind": "crossheading",
      "number": null,
      "heading": "Lloyd's underwriters",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/2"
    },
    {
      "path": "schedule/20/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/2/crossheading/lloyds-underwriters"
    },
    {
      "path": "schedule/20/part/2/crossheading/plant-and-machinery-allowances",
      "kind": "crossheading",
      "number": null,
      "heading": "Plant and machinery allowances",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/2"
    },
    {
      "path": "schedule/20/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/2/crossheading/plant-and-machinery-allowances"
    },
    {
      "path": "schedule/20/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Other amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20"
    },
    {
      "path": "schedule/20/part/3/crossheading/tma-1970",
      "kind": "crossheading",
      "number": null,
      "heading": "TMA 1970",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3"
    },
    {
      "path": "schedule/20/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/tma-1970"
    },
    {
      "path": "schedule/20/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/tma-1970"
    },
    {
      "path": "schedule/20/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/tma-1970"
    },
    {
      "path": "schedule/20/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/tma-1970"
    },
    {
      "path": "schedule/20/part/3/crossheading/icta",
      "kind": "crossheading",
      "number": null,
      "heading": "ICTA",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3"
    },
    {
      "path": "schedule/20/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/icta"
    },
    {
      "path": "schedule/20/part/3/crossheading/fa-1998",
      "kind": "crossheading",
      "number": null,
      "heading": "FA 1998",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3"
    },
    {
      "path": "schedule/20/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/fa-1998"
    },
    {
      "path": "schedule/20/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/fa-1998"
    },
    {
      "path": "schedule/20/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/fa-1998"
    },
    {
      "path": "schedule/20/part/3/crossheading/fa-2000",
      "kind": "crossheading",
      "number": null,
      "heading": "FA 2000",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3"
    },
    {
      "path": "schedule/20/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/fa-2000"
    },
    {
      "path": "schedule/20/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/fa-2000"
    },
    {
      "path": "schedule/20/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/fa-2000"
    },
    {
      "path": "schedule/20/part/3/crossheading/fa-2002",
      "kind": "crossheading",
      "number": null,
      "heading": "FA 2002",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3"
    },
    {
      "path": "schedule/20/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/fa-2002"
    },
    {
      "path": "schedule/20/part/3/crossheading/ita-2007",
      "kind": "crossheading",
      "number": null,
      "heading": "ITA 2007",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3"
    },
    {
      "path": "schedule/20/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/ita-2007"
    },
    {
      "path": "schedule/20/part/3/crossheading/fa-2007",
      "kind": "crossheading",
      "number": null,
      "heading": "FA 2007",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3"
    },
    {
      "path": "schedule/20/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/fa-2007"
    },
    {
      "path": "schedule/20/part/3/crossheading/cta-2009",
      "kind": "crossheading",
      "number": null,
      "heading": "CTA 2009",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3"
    },
    {
      "path": "schedule/20/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/cta-2009"
    },
    {
      "path": "schedule/20/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/cta-2009"
    },
    {
      "path": "schedule/20/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/cta-2009"
    },
    {
      "path": "schedule/20/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/cta-2009"
    },
    {
      "path": "schedule/20/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/cta-2009"
    },
    {
      "path": "schedule/20/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/cta-2009"
    },
    {
      "path": "schedule/20/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/cta-2009"
    },
    {
      "path": "schedule/20/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/cta-2009"
    },
    {
      "path": "schedule/20/part/3/crossheading/fa-2009",
      "kind": "crossheading",
      "number": null,
      "heading": "FA 2009",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3"
    },
    {
      "path": "schedule/20/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/fa-2009"
    },
    {
      "path": "schedule/20/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/fa-2009"
    },
    {
      "path": "schedule/20/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/fa-2009"
    },
    {
      "path": "schedule/20/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/fa-2009"
    },
    {
      "path": "schedule/20/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-36",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/fa-2009"
    },
    {
      "path": "schedule/20/part/3/crossheading/cta-2010",
      "kind": "crossheading",
      "number": null,
      "heading": "CTA 2010",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3"
    },
    {
      "path": "schedule/20/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-37",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/cta-2010"
    },
    {
      "path": "schedule/20/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-38",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/20/part/3/crossheading/cta-2010"
    },
    {
      "path": "schedule/20/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-39",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/cta-2010"
    },
    {
      "path": "schedule/20/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-40",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/cta-2010"
    },
    {
      "path": "schedule/20/part/3/crossheading/tiopa-2010",
      "kind": "crossheading",
      "number": null,
      "heading": "TIOPA 2010",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3"
    },
    {
      "path": "schedule/20/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-41",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/tiopa-2010"
    },
    {
      "path": "schedule/20/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-42",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/tiopa-2010"
    },
    {
      "path": "schedule/20/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-43",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/20/part/3/crossheading/tiopa-2010"
    },
    {
      "path": "schedule/20/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-44",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/20/part/3/crossheading/tiopa-2010"
    },
    {
      "path": "schedule/20/paragraph/45",
      "kind": "paragraph",
      "number": "45",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-45",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/20/part/3/crossheading/tiopa-2010"
    },
    {
      "path": "schedule/20/part/3/crossheading/insurance-companies-reserve-tax-regulations-1996-si-19962991",
      "kind": "crossheading",
      "number": null,
      "heading": "Insurance Companies (Reserve) (Tax) Regulations 1996 (S.I. 1996/2991)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3"
    },
    {
      "path": "schedule/20/paragraph/46",
      "kind": "paragraph",
      "number": "46",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-46",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/insurance-companies-reserve-tax-regulations-1996-si-19962991"
    },
    {
      "path": "schedule/20/paragraph/47",
      "kind": "paragraph",
      "number": "47",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-47",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/insurance-companies-reserve-tax-regulations-1996-si-19962991"
    },
    {
      "path": "schedule/20/paragraph/48",
      "kind": "paragraph",
      "number": "48",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-48",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/insurance-companies-reserve-tax-regulations-1996-si-19962991"
    },
    {
      "path": "schedule/20/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Commencement provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20"
    },
    {
      "path": "schedule/20/part/4/crossheading/commencement-provision-relating-to-controlled-foreign-companies-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Commencement provision relating to controlled foreign companies etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/4"
    },
    {
      "path": "schedule/20/paragraph/49",
      "kind": "paragraph",
      "number": "49",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-49",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/4/crossheading/commencement-provision-relating-to-controlled-foreign-companies-etc"
    },
    {
      "path": "schedule/20/paragraph/50",
      "kind": "paragraph",
      "number": "50",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-50",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/4/crossheading/commencement-provision-relating-to-controlled-foreign-companies-etc"
    },
    {
      "path": "schedule/20/paragraph/51",
      "kind": "paragraph",
      "number": "51",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-51",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/4/crossheading/commencement-provision-relating-to-controlled-foreign-companies-etc"
    },
    {
      "path": "schedule/20/paragraph/52",
      "kind": "paragraph",
      "number": "52",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-52",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/4/crossheading/commencement-provision-relating-to-controlled-foreign-companies-etc"
    },
    {
      "path": "schedule/20/paragraph/53",
      "kind": "paragraph",
      "number": "53",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-53",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/4/crossheading/commencement-provision-relating-to-controlled-foreign-companies-etc"
    },
    {
      "path": "schedule/20/paragraph/54",
      "kind": "paragraph",
      "number": "54",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-54",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/4/crossheading/commencement-provision-relating-to-controlled-foreign-companies-etc"
    },
    {
      "path": "schedule/20/part/4/crossheading/commencement-provision-relating-to-foreign-permanent-establishments",
      "kind": "crossheading",
      "number": null,
      "heading": "Commencement provision relating to foreign permanent establishments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/4"
    },
    {
      "path": "schedule/20/paragraph/55",
      "kind": "paragraph",
      "number": "55",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-55",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/4/crossheading/commencement-provision-relating-to-foreign-permanent-establishments"
    },
    {
      "path": "schedule/20/part/5",
      "kind": "part",
      "number": "5",
      "heading": "Transitional provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20"
    },
    {
      "path": "schedule/20/part/5/crossheading/first-accounting-periods",
      "kind": "crossheading",
      "number": null,
      "heading": "First accounting periods",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/5"
    },
    {
      "path": "schedule/20/paragraph/56",
      "kind": "paragraph",
      "number": "56",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-56",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/5/crossheading/first-accounting-periods"
    },
    {
      "path": "schedule/20/part/5/crossheading/elections-under-section-9a-of-cta-2010",
      "kind": "crossheading",
      "number": null,
      "heading": "Elections under section 9A of CTA 2010",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/5"
    },
    {
      "path": "schedule/20/paragraph/57",
      "kind": "paragraph",
      "number": "57",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-57",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/5/crossheading/elections-under-section-9a-of-cta-2010"
    },
    {
      "path": "schedule/20/part/5/crossheading/exempt-periods",
      "kind": "crossheading",
      "number": null,
      "heading": "Exempt periods",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/5"
    },
    {
      "path": "schedule/20/paragraph/58",
      "kind": "paragraph",
      "number": "58",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-58",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/5/crossheading/exempt-periods"
    },
    {
      "path": "schedule/20/part/5/crossheading/designer-rate-tax-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Designer rate tax provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/5"
    },
    {
      "path": "schedule/20/paragraph/59",
      "kind": "paragraph",
      "number": "59",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-59",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/5/crossheading/designer-rate-tax-provisions"
    },
    {
      "path": "schedule/21",
      "kind": "schedule",
      "number": "21",
      "heading": "Relief in respect of decommissioning expenditure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/21/crossheading/restriction-of-relief-available-in-respect-of-decommissioning-expenditure",
      "kind": "crossheading",
      "number": null,
      "heading": "Restriction of relief available in respect of decommissioning expenditure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/21"
    },
    {
      "path": "schedule/21/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-21/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/21/crossheading/restriction-of-relief-available-in-respect-of-decommissioning-expenditure"
    },
    {
      "path": "schedule/21/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-21/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/21/crossheading/restriction-of-relief-available-in-respect-of-decommissioning-expenditure"
    },
    {
      "path": "schedule/21/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-21/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/21/crossheading/restriction-of-relief-available-in-respect-of-decommissioning-expenditure"
    },
    {
      "path": "schedule/21/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-21/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/21/crossheading/restriction-of-relief-available-in-respect-of-decommissioning-expenditure"
    },
    {
      "path": "schedule/21/crossheading/extension-of-loss-relief-available-in-respect-of-decommissioning-expenditure",
      "kind": "crossheading",
      "number": null,
      "heading": "Extension of loss relief available in respect of decommissioning expenditure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/21"
    },
    {
      "path": "schedule/21/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-21/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/21/crossheading/extension-of-loss-relief-available-in-respect-of-decommissioning-expenditure"
    },
    {
      "path": "schedule/21/crossheading/application",
      "kind": "crossheading",
      "number": null,
      "heading": "Application",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/21"
    },
    {
      "path": "schedule/21/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-21/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/21/crossheading/application"
    },
    {
      "path": "schedule/22",
      "kind": "schedule",
      "number": "22",
      "heading": "Reduction of supplementary charge for certain oil fields",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/22/crossheading/amendments-of-chapter-7-of-part-8-of-cta-2010",
      "kind": "crossheading",
      "number": null,
      "heading": "Amendments of Chapter 7 of Part 8 of CTA 2010",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/22"
    },
    {
      "path": "schedule/22/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-22/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/amendments-of-chapter-7-of-part-8-of-cta-2010"
    },
    {
      "path": "schedule/22/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-22/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/amendments-of-chapter-7-of-part-8-of-cta-2010"
    },
    {
      "path": "schedule/22/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-22/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/amendments-of-chapter-7-of-part-8-of-cta-2010"
    },
    {
      "path": "schedule/22/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-22/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/amendments-of-chapter-7-of-part-8-of-cta-2010"
    },
    {
      "path": "schedule/22/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-22/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/amendments-of-chapter-7-of-part-8-of-cta-2010"
    },
    {
      "path": "schedule/22/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-22/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/amendments-of-chapter-7-of-part-8-of-cta-2010"
    },
    {
      "path": "schedule/22/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-22/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/amendments-of-chapter-7-of-part-8-of-cta-2010"
    },
    {
      "path": "schedule/22/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-22/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/amendments-of-chapter-7-of-part-8-of-cta-2010"
    },
    {
      "path": "schedule/22/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-22/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/amendments-of-chapter-7-of-part-8-of-cta-2010"
    },
    {
      "path": "schedule/22/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-22/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/amendments-of-chapter-7-of-part-8-of-cta-2010"
    },
    {
      "path": "schedule/22/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-22/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/amendments-of-chapter-7-of-part-8-of-cta-2010"
    },
    {
      "path": "schedule/22/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-22/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/amendments-of-chapter-7-of-part-8-of-cta-2010"
    },
    {
      "path": "schedule/22/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-22/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/amendments-of-chapter-7-of-part-8-of-cta-2010"
    },
    {
      "path": "schedule/22/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-22/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/amendments-of-chapter-7-of-part-8-of-cta-2010"
    },
    {
      "path": "schedule/22/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-22/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/amendments-of-chapter-7-of-part-8-of-cta-2010"
    },
    {
      "path": "schedule/22/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-22/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/amendments-of-chapter-7-of-part-8-of-cta-2010"
    },
    {
      "path": "schedule/22/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-22/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/amendments-of-chapter-7-of-part-8-of-cta-2010"
    },
    {
      "path": "schedule/22/crossheading/consequential-amendments",
      "kind": "crossheading",
      "number": null,
      "heading": "Consequential amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/22"
    },
    {
      "path": "schedule/22/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-22/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/22/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-22/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/22/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-22/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/22/crossheading/commencement",
      "kind": "crossheading",
      "number": null,
      "heading": "Commencement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/22"
    },
    {
      "path": "schedule/22/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-22/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/commencement"
    },
    {
      "path": "schedule/22/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-22/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/commencement"
    },
    {
      "path": "schedule/23",
      "kind": "schedule",
      "number": "23",
      "heading": "Air passenger duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/23/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Northern Ireland long haul rates of duty from 1 November 2011 to 31 March 2012",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-23/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/23/part/1"
    },
    {
      "path": "schedule/23/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-23/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/23/part/1"
    },
    {
      "path": "schedule/23/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-23/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/23/part/1"
    },
    {
      "path": "schedule/23/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Rates of duty from 1 April 2012",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-23/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/23/part/2"
    },
    {
      "path": "schedule/23/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-23/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/23/part/2"
    },
    {
      "path": "schedule/23/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-23/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/23/part/2"
    },
    {
      "path": "schedule/23/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Devolution of Northern Ireland long haul rates of duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-23/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/23/part/3"
    },
    {
      "path": "schedule/23/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-23/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/23/part/3"
    },
    {
      "path": "schedule/23/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-23/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/23/part/3"
    },
    {
      "path": "schedule/23/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-23/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/23/part/3"
    },
    {
      "path": "schedule/23/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-23/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/23/part/3"
    },
    {
      "path": "schedule/23/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-23/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/23/part/3"
    },
    {
      "path": "schedule/23/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-23/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/23/part/3"
    },
    {
      "path": "schedule/23/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-23/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/23/part/3"
    },
    {
      "path": "schedule/23/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-23/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/23/part/3"
    },
    {
      "path": "schedule/23/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Other provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-23/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/23/part/4"
    },
    {
      "path": "schedule/23/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-23/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/23/part/4"
    },
    {
      "path": "schedule/23/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-23/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/23/part/4"
    },
    {
      "path": "schedule/23/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-23/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/23/part/4"
    },
    {
      "path": "schedule/23/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-23/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/23/part/4"
    },
    {
      "path": "schedule/23/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-23/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/23/part/4"
    },
    {
      "path": "schedule/23/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-23/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/23/part/4"
    },
    {
      "path": "schedule/23/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-23/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/23/part/4"
    },
    {
      "path": "schedule/24",
      "kind": "schedule",
      "number": "24",
      "heading": "Machine games duty",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/24/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Imposition of duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24"
    },
    {
      "path": "schedule/24/part/1/crossheading/the-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "The duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/the-duty"
    },
    {
      "path": "schedule/24/part/1/crossheading/dutiable-machine-games",
      "kind": "crossheading",
      "number": null,
      "heading": "Dutiable machine games",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/dutiable-machine-games"
    },
    {
      "path": "schedule/24/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/24/part/1/crossheading/dutiable-machine-games"
    },
    {
      "path": "schedule/24/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/dutiable-machine-games"
    },
    {
      "path": "schedule/24/part/1/crossheading/types-of-machine",
      "kind": "crossheading",
      "number": null,
      "heading": "Types of machine",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/24/part/1/crossheading/types-of-machine"
    },
    {
      "path": "schedule/24/part/1/crossheading/how-the-duty-is-charged",
      "kind": "crossheading",
      "number": null,
      "heading": "How the duty is charged",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/24/part/1/crossheading/how-the-duty-is-charged"
    },
    {
      "path": "schedule/24/part/1/crossheading/net-takings-per-machine",
      "kind": "crossheading",
      "number": null,
      "heading": "Net takings per machine",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/net-takings-per-machine"
    },
    {
      "path": "schedule/24/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/net-takings-per-machine"
    },
    {
      "path": "schedule/24/part/1/crossheading/the-rates",
      "kind": "crossheading",
      "number": null,
      "heading": "The rates",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/the-rates"
    },
    {
      "path": "schedule/24/part/1/crossheading/negative-amounts-of-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Negative amounts of duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/negative-amounts-of-duty"
    },
    {
      "path": "schedule/24/part/1/crossheading/who-is-liable",
      "kind": "crossheading",
      "number": null,
      "heading": "Who is liable",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/who-is-liable"
    },
    {
      "path": "schedule/24/part/1/crossheading/responsible-for-premises",
      "kind": "crossheading",
      "number": null,
      "heading": "Responsible for premises",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/responsible-for-premises"
    },
    {
      "path": "schedule/24/part/1/crossheading/excluded-dualuse-machines",
      "kind": "crossheading",
      "number": null,
      "heading": "Excluded dual-use machines",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/excluded-dualuse-machines"
    },
    {
      "path": "schedule/24/part/1/crossheading/accounting-periods",
      "kind": "crossheading",
      "number": null,
      "heading": "Accounting periods",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/accounting-periods"
    },
    {
      "path": "schedule/24/part/1/crossheading/valuing-prizes",
      "kind": "crossheading",
      "number": null,
      "heading": "Valuing prizes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/valuing-prizes"
    },
    {
      "path": "schedule/24/part/1/crossheading/valuing-charges",
      "kind": "crossheading",
      "number": null,
      "heading": "Valuing charges",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/valuing-charges"
    },
    {
      "path": "schedule/24/part/1/crossheading/collection-and-management",
      "kind": "crossheading",
      "number": null,
      "heading": "Collection and management",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/collection-and-management"
    },
    {
      "path": "schedule/24/part/1/crossheading/returns",
      "kind": "crossheading",
      "number": null,
      "heading": "Returns",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/returns"
    },
    {
      "path": "schedule/24/part/1/crossheading/assessment-and-payment",
      "kind": "crossheading",
      "number": null,
      "heading": "Assessment and payment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/assessment-and-payment"
    },
    {
      "path": "schedule/24/part/1/crossheading/registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/registration"
    },
    {
      "path": "schedule/24/part/1/crossheading/registrable-persons",
      "kind": "crossheading",
      "number": null,
      "heading": "Registrable persons",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/registrable-persons"
    },
    {
      "path": "schedule/24/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/registrable-persons"
    },
    {
      "path": "schedule/24/part/1/crossheading/compulsory-registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Compulsory registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/compulsory-registration"
    },
    {
      "path": "schedule/24/part/1/crossheading/procedure-for-registration-deregistration-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Procedure for registration, de-registration etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/procedure-for-registration-deregistration-etc"
    },
    {
      "path": "schedule/24/part/1/crossheading/publication-of-register",
      "kind": "crossheading",
      "number": null,
      "heading": "Publication of register",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-25",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/24/part/1/crossheading/publication-of-register"
    },
    {
      "path": "schedule/24/part/1/crossheading/profitsharers",
      "kind": "crossheading",
      "number": null,
      "heading": "Profit-sharers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/profitsharers"
    },
    {
      "path": "schedule/24/part/1/crossheading/reviews-and-appeals",
      "kind": "crossheading",
      "number": null,
      "heading": "Reviews and appeals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/reviews-and-appeals"
    },
    {
      "path": "schedule/24/part/1/crossheading/interest",
      "kind": "crossheading",
      "number": null,
      "heading": "Interest",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/interest"
    },
    {
      "path": "schedule/24/part/1/crossheading/penalties-and-enforcement",
      "kind": "crossheading",
      "number": null,
      "heading": "Penalties and enforcement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/penalties-and-enforcement"
    },
    {
      "path": "schedule/24/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/penalties-and-enforcement"
    },
    {
      "path": "schedule/24/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/penalties-and-enforcement"
    },
    {
      "path": "schedule/24/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/penalties-and-enforcement"
    },
    {
      "path": "schedule/24/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/penalties-and-enforcement"
    },
    {
      "path": "schedule/24/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/penalties-and-enforcement"
    },
    {
      "path": "schedule/24/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/penalties-and-enforcement"
    },
    {
      "path": "schedule/24/part/1/crossheading/forfeiture",
      "kind": "crossheading",
      "number": null,
      "heading": "Forfeiture",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-36",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/forfeiture"
    },
    {
      "path": "schedule/24/part/1/crossheading/offences",
      "kind": "crossheading",
      "number": null,
      "heading": "Offences",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-37",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/24/part/1/crossheading/offences"
    },
    {
      "path": "schedule/24/part/1/crossheading/protection-of-officers",
      "kind": "crossheading",
      "number": null,
      "heading": "Protection of officers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-38",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/24/part/1/crossheading/protection-of-officers"
    },
    {
      "path": "schedule/24/part/1/crossheading/orders-and-regulations",
      "kind": "crossheading",
      "number": null,
      "heading": "Orders and regulations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-39",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/orders-and-regulations"
    },
    {
      "path": "schedule/24/part/1/crossheading/transitional-provision",
      "kind": "crossheading",
      "number": null,
      "heading": "Transitional provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-40",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/transitional-provision"
    },
    {
      "path": "schedule/24/part/1/crossheading/consequential-amendments",
      "kind": "crossheading",
      "number": null,
      "heading": "Consequential amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-41",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/24/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-42",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/24/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-43",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/24/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-44",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/24/paragraph/45",
      "kind": "paragraph",
      "number": "45",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-45",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/24/paragraph/46",
      "kind": "paragraph",
      "number": "46",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-46",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/24/paragraph/47",
      "kind": "paragraph",
      "number": "47",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-47",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/24/paragraph/48",
      "kind": "paragraph",
      "number": "48",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-48",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/24/paragraph/49",
      "kind": "paragraph",
      "number": "49",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-49",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/24/part/1/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/paragraph/50",
      "kind": "paragraph",
      "number": "50",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-50",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/interpretation"
    },
    {
      "path": "schedule/24/paragraph/51",
      "kind": "paragraph",
      "number": "51",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-51",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/interpretation"
    },
    {
      "path": "schedule/24/paragraph/52",
      "kind": "paragraph",
      "number": "52",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-52",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1/crossheading/interpretation"
    },
    {
      "path": "schedule/24/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Removal of amusement machine licence duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24"
    },
    {
      "path": "schedule/24/part/2/crossheading/amendment-of-bgda-1981",
      "kind": "crossheading",
      "number": null,
      "heading": "Amendment of BGDA 1981",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/2"
    },
    {
      "path": "schedule/24/paragraph/53",
      "kind": "paragraph",
      "number": "53",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-53",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/2/crossheading/amendment-of-bgda-1981"
    },
    {
      "path": "schedule/24/paragraph/54",
      "kind": "paragraph",
      "number": "54",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-54",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/2/crossheading/amendment-of-bgda-1981"
    },
    {
      "path": "schedule/24/part/2/crossheading/amendment-of-other-enactments",
      "kind": "crossheading",
      "number": null,
      "heading": "Amendment of other enactments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/2"
    },
    {
      "path": "schedule/24/paragraph/55",
      "kind": "paragraph",
      "number": "55",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-55",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/2/crossheading/amendment-of-other-enactments"
    },
    {
      "path": "schedule/24/paragraph/56",
      "kind": "paragraph",
      "number": "56",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-56",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/2/crossheading/amendment-of-other-enactments"
    },
    {
      "path": "schedule/24/paragraph/57",
      "kind": "paragraph",
      "number": "57",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-57",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/2/crossheading/amendment-of-other-enactments"
    },
    {
      "path": "schedule/24/paragraph/58",
      "kind": "paragraph",
      "number": "58",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-58",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/2/crossheading/amendment-of-other-enactments"
    },
    {
      "path": "schedule/24/part/2/crossheading/transitional-provision-and-savings",
      "kind": "crossheading",
      "number": null,
      "heading": "Transitional provision and savings",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/2"
    },
    {
      "path": "schedule/24/paragraph/59",
      "kind": "paragraph",
      "number": "59",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-59",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/2/crossheading/transitional-provision-and-savings"
    },
    {
      "path": "schedule/24/paragraph/60",
      "kind": "paragraph",
      "number": "60",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-60",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/2/crossheading/transitional-provision-and-savings"
    },
    {
      "path": "schedule/24/paragraph/61",
      "kind": "paragraph",
      "number": "61",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-61",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/2/crossheading/transitional-provision-and-savings"
    },
    {
      "path": "schedule/24/paragraph/62",
      "kind": "paragraph",
      "number": "62",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-62",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/2/crossheading/transitional-provision-and-savings"
    },
    {
      "path": "schedule/24/part/3",
      "kind": "part",
      "number": "3",
      "heading": "VAT exemption",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24"
    },
    {
      "path": "schedule/24/part/3/crossheading/amendment-of-vata-1994",
      "kind": "crossheading",
      "number": null,
      "heading": "Amendment of VATA 1994",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/3"
    },
    {
      "path": "schedule/24/paragraph/63",
      "kind": "paragraph",
      "number": "63",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-63",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/3/crossheading/amendment-of-vata-1994"
    },
    {
      "path": "schedule/24/paragraph/64",
      "kind": "paragraph",
      "number": "64",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-64",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/3/crossheading/amendment-of-vata-1994"
    },
    {
      "path": "schedule/24/paragraph/65",
      "kind": "paragraph",
      "number": "65",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-65",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/3/crossheading/amendment-of-vata-1994"
    },
    {
      "path": "schedule/24/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24"
    },
    {
      "path": "schedule/24/part/4/crossheading/application",
      "kind": "crossheading",
      "number": null,
      "heading": "Application",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/4"
    },
    {
      "path": "schedule/24/paragraph/66",
      "kind": "paragraph",
      "number": "66",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-66",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/4/crossheading/application"
    },
    {
      "path": "schedule/24/paragraph/67",
      "kind": "paragraph",
      "number": "67",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-67",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/4/crossheading/application"
    },
    {
      "path": "schedule/25",
      "kind": "schedule",
      "number": "25",
      "heading": "Remote gambling: double taxation relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/25/crossheading/unilateral-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Unilateral relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/25"
    },
    {
      "path": "schedule/25/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-25/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/25/crossheading/unilateral-relief"
    },
    {
      "path": "schedule/25/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-25/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/25/crossheading/unilateral-relief"
    },
    {
      "path": "schedule/25/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-25/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/25/crossheading/unilateral-relief"
    },
    {
      "path": "schedule/25/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-25/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/25/crossheading/unilateral-relief"
    },
    {
      "path": "schedule/25/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-25/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/25/crossheading/unilateral-relief"
    },
    {
      "path": "schedule/25/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-25/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/25/crossheading/unilateral-relief"
    },
    {
      "path": "schedule/25/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-25/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/25/crossheading/unilateral-relief"
    },
    {
      "path": "schedule/25/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-25/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/25/crossheading/unilateral-relief"
    },
    {
      "path": "schedule/25/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-25/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/25/crossheading/unilateral-relief"
    },
    {
      "path": "schedule/25/crossheading/consequential-amendments",
      "kind": "crossheading",
      "number": null,
      "heading": "Consequential amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/25"
    },
    {
      "path": "schedule/25/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-25/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/25/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/25/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-25/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/25/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/25/crossheading/commencement",
      "kind": "crossheading",
      "number": null,
      "heading": "Commencement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/25"
    },
    {
      "path": "schedule/25/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-25/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/25/crossheading/commencement"
    },
    {
      "path": "schedule/26",
      "kind": "schedule",
      "number": "26",
      "heading": "Categorisation of supplies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/26/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Zero-rated supplies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/26"
    },
    {
      "path": "schedule/26/part/1/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/26/part/1"
    },
    {
      "path": "schedule/26/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-26/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/26/part/1/crossheading/introductory"
    },
    {
      "path": "schedule/26/part/1/crossheading/food",
      "kind": "crossheading",
      "number": null,
      "heading": "Food",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/26/part/1"
    },
    {
      "path": "schedule/26/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-26/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/26/part/1/crossheading/food"
    },
    {
      "path": "schedule/26/part/1/crossheading/protected-buildings",
      "kind": "crossheading",
      "number": null,
      "heading": "Protected buildings",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/26/part/1"
    },
    {
      "path": "schedule/26/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-26/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/26/part/1/crossheading/protected-buildings"
    },
    {
      "path": "schedule/26/part/1/crossheading/caravans",
      "kind": "crossheading",
      "number": null,
      "heading": "Caravans",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/26/part/1"
    },
    {
      "path": "schedule/26/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-26/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/26/part/1/crossheading/caravans"
    },
    {
      "path": "schedule/26/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Exempt supplies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/26"
    },
    {
      "path": "schedule/26/part/2/crossheading/land-self-storage-and-facilities-to-supply-hairdressing-services",
      "kind": "crossheading",
      "number": null,
      "heading": "Land: self storage and facilities to supply hairdressing services",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/26/part/2"
    },
    {
      "path": "schedule/26/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-26/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/26/part/2/crossheading/land-self-storage-and-facilities-to-supply-hairdressing-services"
    },
    {
      "path": "schedule/26/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Supplies chargeable at reduced rate",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/26"
    },
    {
      "path": "schedule/26/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-26/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/26/part/3"
    },
    {
      "path": "schedule/26/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Commencement and transitional provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/26"
    },
    {
      "path": "schedule/26/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-26/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/26/part/4"
    },
    {
      "path": "schedule/27",
      "kind": "schedule",
      "number": "27",
      "heading": "Anti-forestalling charge to VAT",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/27/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Anti-forestalling charge to VAT",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/27"
    },
    {
      "path": "schedule/27/part/1/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/27/part/1"
    },
    {
      "path": "schedule/27/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-27/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/27/part/1/crossheading/introductory"
    },
    {
      "path": "schedule/27/part/1/crossheading/the-charge",
      "kind": "crossheading",
      "number": null,
      "heading": "The charge",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/27/part/1"
    },
    {
      "path": "schedule/27/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-27/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/27/part/1/crossheading/the-charge"
    },
    {
      "path": "schedule/27/part/1/crossheading/the-supplies",
      "kind": "crossheading",
      "number": null,
      "heading": "The supplies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/27/part/1"
    },
    {
      "path": "schedule/27/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-27/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/27/part/1/crossheading/the-supplies"
    },
    {
      "path": "schedule/27/part/1/crossheading/supplies-linked-to-the-postchange-period",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplies linked to the post-change period",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/27/part/1"
    },
    {
      "path": "schedule/27/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-27/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/27/part/1/crossheading/supplies-linked-to-the-postchange-period"
    },
    {
      "path": "schedule/27/part/1/crossheading/power-to-modify-this-schedule",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to modify this Schedule",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/27/part/1"
    },
    {
      "path": "schedule/27/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-27/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/27/part/1/crossheading/power-to-modify-this-schedule"
    },
    {
      "path": "schedule/27/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Liability and amount",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/27"
    },
    {
      "path": "schedule/27/part/2/crossheading/liability",
      "kind": "crossheading",
      "number": null,
      "heading": "Liability",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/27/part/2"
    },
    {
      "path": "schedule/27/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-27/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/27/part/2/crossheading/liability"
    },
    {
      "path": "schedule/27/part/2/crossheading/amount",
      "kind": "crossheading",
      "number": null,
      "heading": "Amount",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/27/part/2"
    },
    {
      "path": "schedule/27/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-27/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/27/part/2/crossheading/amount"
    },
    {
      "path": "schedule/27/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Administration and interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/27"
    },
    {
      "path": "schedule/27/part/3/crossheading/person-ceasing-to-be-taxable-person-before-antiforestalling-charge-due",
      "kind": "crossheading",
      "number": null,
      "heading": "Person ceasing to be taxable person before anti-forestalling charge due",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/27/part/3"
    },
    {
      "path": "schedule/27/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-27/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/27/part/3/crossheading/person-ceasing-to-be-taxable-person-before-antiforestalling-charge-due"
    },
    {
      "path": "schedule/27/part/3/crossheading/adjustment-of-contracts-following-the-vat-change",
      "kind": "crossheading",
      "number": null,
      "heading": "Adjustment of contracts following the VAT change",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/27/part/3"
    },
    {
      "path": "schedule/27/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-27/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/27/part/3/crossheading/adjustment-of-contracts-following-the-vat-change"
    },
    {
      "path": "schedule/27/part/3/crossheading/invoices",
      "kind": "crossheading",
      "number": null,
      "heading": "Invoices",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/27/part/3"
    },
    {
      "path": "schedule/27/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-27/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/27/part/3/crossheading/invoices"
    },
    {
      "path": "schedule/27/part/3/crossheading/interpretation-general",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation: general",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/27/part/3"
    },
    {
      "path": "schedule/27/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-27/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/27/part/3/crossheading/interpretation-general"
    },
    {
      "path": "schedule/28",
      "kind": "schedule",
      "number": "28",
      "heading": "Non-established taxable persons",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/28/crossheading/new-schedule-1a",
      "kind": "crossheading",
      "number": null,
      "heading": "New Schedule 1A",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/28"
    },
    {
      "path": "schedule/28/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-28/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/28/crossheading/new-schedule-1a"
    },
    {
      "path": "schedule/28/crossheading/other-amendments-of-vata-1994",
      "kind": "crossheading",
      "number": null,
      "heading": "Other amendments of VATA 1994",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/28"
    },
    {
      "path": "schedule/28/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-28/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/28/crossheading/other-amendments-of-vata-1994"
    },
    {
      "path": "schedule/28/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-28/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/28/crossheading/other-amendments-of-vata-1994"
    },
    {
      "path": "schedule/28/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-28/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/28/crossheading/other-amendments-of-vata-1994"
    },
    {
      "path": "schedule/28/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-28/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/28/crossheading/other-amendments-of-vata-1994"
    },
    {
      "path": "schedule/28/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-28/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/28/crossheading/other-amendments-of-vata-1994"
    },
    {
      "path": "schedule/28/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-28/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/28/crossheading/other-amendments-of-vata-1994"
    },
    {
      "path": "schedule/28/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-28/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/28/crossheading/other-amendments-of-vata-1994"
    },
    {
      "path": "schedule/28/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-28/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/28/crossheading/other-amendments-of-vata-1994"
    },
    {
      "path": "schedule/28/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-28/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/28/crossheading/other-amendments-of-vata-1994"
    },
    {
      "path": "schedule/28/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-28/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/28/crossheading/other-amendments-of-vata-1994"
    },
    {
      "path": "schedule/28/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-28/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/28/crossheading/other-amendments-of-vata-1994"
    },
    {
      "path": "schedule/28/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-28/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/28/crossheading/other-amendments-of-vata-1994"
    },
    {
      "path": "schedule/28/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-28/paragraph-14",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/28/crossheading/other-amendments-of-vata-1994"
    },
    {
      "path": "schedule/28/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-28/paragraph-15",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/28/crossheading/other-amendments-of-vata-1994"
    },
    {
      "path": "schedule/28/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-28/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/28/crossheading/other-amendments-of-vata-1994"
    },
    {
      "path": "schedule/28/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-28/paragraph-17",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/28/crossheading/other-amendments-of-vata-1994"
    },
    {
      "path": "schedule/28/crossheading/amendments-of-other-acts",
      "kind": "crossheading",
      "number": null,
      "heading": "Amendments of other Acts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/28"
    },
    {
      "path": "schedule/28/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-28/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/28/crossheading/amendments-of-other-acts"
    },
    {
      "path": "schedule/28/crossheading/application",
      "kind": "crossheading",
      "number": null,
      "heading": "Application",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/28"
    },
    {
      "path": "schedule/28/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-28/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/28/crossheading/application"
    },
    {
      "path": "schedule/29",
      "kind": "schedule",
      "number": "29",
      "heading": "Administration of VAT",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/29/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-29/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/29"
    },
    {
      "path": "schedule/29/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-29/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/29"
    },
    {
      "path": "schedule/29/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-29/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/29"
    },
    {
      "path": "schedule/29/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-29/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/29"
    },
    {
      "path": "schedule/29/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-29/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/29"
    },
    {
      "path": "schedule/29/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-29/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/29"
    },
    {
      "path": "schedule/29/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-29/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/29"
    },
    {
      "path": "schedule/29/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-29/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/29"
    },
    {
      "path": "schedule/29/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-29/paragraph-9",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29"
    },
    {
      "path": "schedule/29/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-29/paragraph-10",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29"
    },
    {
      "path": "schedule/29/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-29/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/29"
    },
    {
      "path": "schedule/29/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-29/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/29"
    },
    {
      "path": "schedule/29/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-29/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/29"
    },
    {
      "path": "schedule/30",
      "kind": "schedule",
      "number": "30",
      "heading": "Climate change levy",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/30/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Reduced-rate supplies on or after 1 April 2011: deemed supply",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/30"
    },
    {
      "path": "schedule/30/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-30/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/30/part/1"
    },
    {
      "path": "schedule/30/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Taxable supplies on or after 1 April 2012 for use in recycling processes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/30"
    },
    {
      "path": "schedule/30/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-30/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/30/part/2"
    },
    {
      "path": "schedule/30/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-30/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/30/part/2"
    },
    {
      "path": "schedule/30/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-30/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/30/part/2"
    },
    {
      "path": "schedule/30/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-30/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/30/part/2"
    },
    {
      "path": "schedule/30/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-30/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/30/part/2"
    },
    {
      "path": "schedule/30/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-30/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/30/part/2"
    },
    {
      "path": "schedule/30/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-30/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/30/part/2"
    },
    {
      "path": "schedule/30/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-30/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/30/part/2"
    },
    {
      "path": "schedule/30/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-30/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/30/part/2"
    },
    {
      "path": "schedule/30/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-30/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/30/part/2"
    },
    {
      "path": "schedule/30/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-30/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/30/part/2"
    },
    {
      "path": "schedule/30/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-30/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/30/part/2"
    },
    {
      "path": "schedule/30/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-30/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/30/part/2"
    },
    {
      "path": "schedule/30/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-30/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/30/part/2"
    },
    {
      "path": "schedule/30/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-30/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/30/part/2"
    },
    {
      "path": "schedule/30/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-30/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/30/part/2"
    },
    {
      "path": "schedule/30/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-30/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/30/part/2"
    },
    {
      "path": "schedule/30/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-30/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/30/part/2"
    },
    {
      "path": "schedule/30/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Rates of climate change levy for supplies on or after 1 April 2013",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/30"
    },
    {
      "path": "schedule/30/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-30/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/30/part/3"
    },
    {
      "path": "schedule/30/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-30/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/30/part/3"
    },
    {
      "path": "schedule/30/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-30/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/30/part/3"
    },
    {
      "path": "schedule/30/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-30/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/30/part/3"
    },
    {
      "path": "schedule/31",
      "kind": "schedule",
      "number": "31",
      "heading": "Climate change levy: climate change agreements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/31/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-31/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/31"
    },
    {
      "path": "schedule/31/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-31/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/31"
    },
    {
      "path": "schedule/31/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-31/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/31"
    },
    {
      "path": "schedule/31/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-31/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/31"
    },
    {
      "path": "schedule/31/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-31/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/31"
    },
    {
      "path": "schedule/31/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-31/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/31"
    },
    {
      "path": "schedule/31/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-31/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/31"
    },
    {
      "path": "schedule/31/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-31/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/31"
    },
    {
      "path": "schedule/31/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-31/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/31"
    },
    {
      "path": "schedule/31/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-31/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/31"
    },
    {
      "path": "schedule/31/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-31/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/31"
    },
    {
      "path": "schedule/32",
      "kind": "schedule",
      "number": "32",
      "heading": "Climate change levy: supplies subject to the carbon price support rates and combined heat and power stations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/32/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Main provision",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/32"
    },
    {
      "path": "schedule/32/part/1/crossheading/amendments-to-schedule-6-to-fa-2000",
      "kind": "crossheading",
      "number": null,
      "heading": "Amendments to Schedule 6 to FA 2000",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/32/part/1"
    },
    {
      "path": "schedule/32/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-32/paragraph-1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/32/part/1/crossheading/amendments-to-schedule-6-to-fa-2000"
    },
    {
      "path": "schedule/32/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-32/paragraph-2",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/32/part/1/crossheading/amendments-to-schedule-6-to-fa-2000"
    },
    {
      "path": "schedule/32/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-32/paragraph-3",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/32/part/1/crossheading/amendments-to-schedule-6-to-fa-2000"
    },
    {
      "path": "schedule/32/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-32/paragraph-4",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/32/part/1/crossheading/amendments-to-schedule-6-to-fa-2000"
    },
    {
      "path": "schedule/32/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-32/paragraph-5",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/32/part/1/crossheading/amendments-to-schedule-6-to-fa-2000"
    },
    {
      "path": "schedule/32/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-32/paragraph-6",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/32/part/1/crossheading/amendments-to-schedule-6-to-fa-2000"
    },
    {
      "path": "schedule/32/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-32/paragraph-7",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/32/part/1/crossheading/amendments-to-schedule-6-to-fa-2000"
    },
    {
      "path": "schedule/32/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-32/paragraph-8",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/32/part/1/crossheading/amendments-to-schedule-6-to-fa-2000"
    },
    {
      "path": "schedule/32/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-32/paragraph-9",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/32/part/1/crossheading/amendments-to-schedule-6-to-fa-2000"
    },
    {
      "path": "schedule/32/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-32/paragraph-10",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/32/part/1/crossheading/amendments-to-schedule-6-to-fa-2000"
    },
    {
      "path": "schedule/32/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-32/paragraph-11",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/32/part/1/crossheading/amendments-to-schedule-6-to-fa-2000"
    },
    {
      "path": "schedule/32/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-32/paragraph-12",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/32/part/1/crossheading/amendments-to-schedule-6-to-fa-2000"
    },
    {
      "path": "schedule/32/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-32/paragraph-13",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/32/part/1/crossheading/amendments-to-schedule-6-to-fa-2000"
    },
    {
      "path": "schedule/32/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-32/paragraph-14",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/32/part/1/crossheading/amendments-to-schedule-6-to-fa-2000"
    },
    {
      "path": "schedule/32/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-32/paragraph-15",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/32/part/1/crossheading/amendments-to-schedule-6-to-fa-2000"
    },
    {
      "path": "schedule/32/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-32/paragraph-16",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/32/part/1/crossheading/amendments-to-schedule-6-to-fa-2000"
    },
    {
      "path": "schedule/32/part/1/crossheading/provision-relating-to-schedule-20-to-fa-2011",
      "kind": "crossheading",
      "number": null,
      "heading": "Provision relating to Schedule 20 to FA 2011",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/32/part/1"
    },
    {
      "path": "schedule/32/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-32/paragraph-17",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/32/part/1/crossheading/provision-relating-to-schedule-20-to-fa-2011"
    },
    {
      "path": "schedule/32/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-32/paragraph-18",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/32/part/1/crossheading/provision-relating-to-schedule-20-to-fa-2011"
    },
    {
      "path": "schedule/32/part/1/crossheading/commencement",
      "kind": "crossheading",
      "number": null,
      "heading": "Commencement",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/32/part/1"
    },
    {
      "path": "schedule/32/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-32/paragraph-19",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/32/part/1/crossheading/commencement"
    },
    {
      "path": "schedule/32/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Carbon price support rates from 1 April 2014",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/32"
    },
    {
      "path": "schedule/32/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-32/paragraph-20",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/32/part/2"
    },
    {
      "path": "schedule/32/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Electricity produced in combined heat and power stations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/32"
    },
    {
      "path": "schedule/32/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-32/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/32/part/3"
    },
    {
      "path": "schedule/32/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-32/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/32/part/3"
    },
    {
      "path": "schedule/33",
      "kind": "schedule",
      "number": "33",
      "heading": "Inheritance tax: gifts to charities etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/33/crossheading/reduced-rate-of-inheritance-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Reduced rate of inheritance tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/33"
    },
    {
      "path": "schedule/33/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-33/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/33/crossheading/reduced-rate-of-inheritance-tax"
    },
    {
      "path": "schedule/33/crossheading/consequential-amendments",
      "kind": "crossheading",
      "number": null,
      "heading": "Consequential amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/33"
    },
    {
      "path": "schedule/33/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-33/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/33/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/33/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-33/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/33/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/33/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-33/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/33/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/33/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-33/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/33/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/33/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-33/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/33/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/33/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-33/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/33/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/33/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-33/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/33/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/33/crossheading/instruments-of-variation-to-be-notified-to-charities-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Instruments of variation to be notified to charities etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/33"
    },
    {
      "path": "schedule/33/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-33/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/33/crossheading/instruments-of-variation-to-be-notified-to-charities-etc"
    },
    {
      "path": "schedule/33/crossheading/commencement",
      "kind": "crossheading",
      "number": null,
      "heading": "Commencement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/33"
    },
    {
      "path": "schedule/33/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-33/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/33/crossheading/commencement"
    },
    {
      "path": "schedule/34",
      "kind": "schedule",
      "number": "34",
      "heading": "Bank levy",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/34/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/34"
    },
    {
      "path": "schedule/34/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-34/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/34/crossheading/introductory"
    },
    {
      "path": "schedule/34/crossheading/rates-2012",
      "kind": "crossheading",
      "number": null,
      "heading": "Rates 2012",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/34"
    },
    {
      "path": "schedule/34/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-34/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/34/crossheading/rates-2012"
    },
    {
      "path": "schedule/34/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-34/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/34/crossheading/rates-2012"
    },
    {
      "path": "schedule/34/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-34/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/34/crossheading/rates-2012"
    },
    {
      "path": "schedule/34/crossheading/rates-from-2013",
      "kind": "crossheading",
      "number": null,
      "heading": "Rates from 2013",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/34"
    },
    {
      "path": "schedule/34/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-34/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/34/crossheading/rates-from-2013"
    },
    {
      "path": "schedule/34/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-34/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/34/crossheading/rates-from-2013"
    },
    {
      "path": "schedule/34/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-34/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/34/crossheading/rates-from-2013"
    },
    {
      "path": "schedule/34/crossheading/joint-ventures",
      "kind": "crossheading",
      "number": null,
      "heading": "Joint ventures",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/34"
    },
    {
      "path": "schedule/34/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-34/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/34/crossheading/joint-ventures"
    },
    {
      "path": "schedule/34/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-34/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/34/crossheading/joint-ventures"
    },
    {
      "path": "schedule/34/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-34/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/34/crossheading/joint-ventures"
    },
    {
      "path": "schedule/34/crossheading/double-taxation-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Double taxation relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/34"
    },
    {
      "path": "schedule/34/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-34/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/34/crossheading/double-taxation-relief"
    },
    {
      "path": "schedule/34/crossheading/transitional-provision",
      "kind": "crossheading",
      "number": null,
      "heading": "Transitional provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/34"
    },
    {
      "path": "schedule/34/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-34/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/34/crossheading/transitional-provision"
    },
    {
      "path": "schedule/35",
      "kind": "schedule",
      "number": "35",
      "heading": "Stamp duty land tax: higher rate for certain transactions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/35/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/35"
    },
    {
      "path": "schedule/35/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-35/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/35/crossheading/introductory"
    },
    {
      "path": "schedule/35/crossheading/higher-rate-of-tax-main-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Higher rate of tax: main provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/35"
    },
    {
      "path": "schedule/35/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-35/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/35/crossheading/higher-rate-of-tax-main-provisions"
    },
    {
      "path": "schedule/35/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-35/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/35/crossheading/higher-rate-of-tax-main-provisions"
    },
    {
      "path": "schedule/35/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-35/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/35/crossheading/higher-rate-of-tax-main-provisions"
    },
    {
      "path": "schedule/35/crossheading/higher-rate-of-tax-exercise-of-collective-rights-by-tenants-of-flats",
      "kind": "crossheading",
      "number": null,
      "heading": "Higher rate of tax: exercise of collective rights by tenants of flats",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/35"
    },
    {
      "path": "schedule/35/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-35/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/35/crossheading/higher-rate-of-tax-exercise-of-collective-rights-by-tenants-of-flats"
    },
    {
      "path": "schedule/35/crossheading/minor-and-consequential-amendments",
      "kind": "crossheading",
      "number": null,
      "heading": "Minor and consequential amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/35"
    },
    {
      "path": "schedule/35/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-35/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/35/crossheading/minor-and-consequential-amendments"
    },
    {
      "path": "schedule/35/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-35/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/35/crossheading/minor-and-consequential-amendments"
    },
    {
      "path": "schedule/35/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-35/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/35/crossheading/minor-and-consequential-amendments"
    },
    {
      "path": "schedule/35/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-35/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/35/crossheading/minor-and-consequential-amendments"
    },
    {
      "path": "schedule/35/crossheading/application-of-amendments",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/35"
    },
    {
      "path": "schedule/35/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-35/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/35/crossheading/application-of-amendments"
    },
    {
      "path": "schedule/36",
      "kind": "schedule",
      "number": "36",
      "heading": "Agreement between UK and Switzerland",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/36/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/36"
    },
    {
      "path": "schedule/36/part/1/crossheading/the-agreement-and-the-joint-declaration",
      "kind": "crossheading",
      "number": null,
      "heading": "The Agreement and the Joint Declaration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/1"
    },
    {
      "path": "schedule/36/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/1/crossheading/the-agreement-and-the-joint-declaration"
    },
    {
      "path": "schedule/36/part/2",
      "kind": "part",
      "number": "2",
      "heading": "The past",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/36"
    },
    {
      "path": "schedule/36/part/2/crossheading/taxes-affected",
      "kind": "crossheading",
      "number": null,
      "heading": "Taxes affected",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/2"
    },
    {
      "path": "schedule/36/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/2/crossheading/taxes-affected"
    },
    {
      "path": "schedule/36/part/2/crossheading/application-of-this-part",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of this Part",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/2"
    },
    {
      "path": "schedule/36/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/2/crossheading/application-of-this-part"
    },
    {
      "path": "schedule/36/part/2/crossheading/qualifying-amounts",
      "kind": "crossheading",
      "number": null,
      "heading": "Qualifying amounts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/2"
    },
    {
      "path": "schedule/36/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/2/crossheading/qualifying-amounts"
    },
    {
      "path": "schedule/36/part/2/crossheading/eligibility-for-clearance",
      "kind": "crossheading",
      "number": null,
      "heading": "Eligibility for clearance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/2"
    },
    {
      "path": "schedule/36/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/2/crossheading/eligibility-for-clearance"
    },
    {
      "path": "schedule/36/part/2/crossheading/effect-if-p-eligible-for-clearance",
      "kind": "crossheading",
      "number": null,
      "heading": "Effect if P eligible for clearance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/2"
    },
    {
      "path": "schedule/36/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/2/crossheading/effect-if-p-eligible-for-clearance"
    },
    {
      "path": "schedule/36/part/2/crossheading/ceasing-to-be-liable-to-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Ceasing to be liable to tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/2"
    },
    {
      "path": "schedule/36/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/2/crossheading/ceasing-to-be-liable-to-tax"
    },
    {
      "path": "schedule/36/part/2/crossheading/effect-if-p-not-eligible-for-clearance",
      "kind": "crossheading",
      "number": null,
      "heading": "Effect if P not eligible for clearance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/2"
    },
    {
      "path": "schedule/36/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/2/crossheading/effect-if-p-not-eligible-for-clearance"
    },
    {
      "path": "schedule/36/part/2/crossheading/interest-penalties-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Interest, penalties etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/2"
    },
    {
      "path": "schedule/36/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/2/crossheading/interest-penalties-etc"
    },
    {
      "path": "schedule/36/part/2/crossheading/repayments",
      "kind": "crossheading",
      "number": null,
      "heading": "Repayments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/2"
    },
    {
      "path": "schedule/36/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/2/crossheading/repayments"
    },
    {
      "path": "schedule/36/part/2/crossheading/paragraph-4-supplementary-provision",
      "kind": "crossheading",
      "number": null,
      "heading": "Paragraph 4: supplementary provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/2"
    },
    {
      "path": "schedule/36/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/2/crossheading/paragraph-4-supplementary-provision"
    },
    {
      "path": "schedule/36/part/2/crossheading/refund-of-oneoff-payment",
      "kind": "crossheading",
      "number": null,
      "heading": "Refund of one-off payment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/2"
    },
    {
      "path": "schedule/36/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/2/crossheading/refund-of-oneoff-payment"
    },
    {
      "path": "schedule/36/part/3",
      "kind": "part",
      "number": "3",
      "heading": "The future: income tax and capital gains tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/36"
    },
    {
      "path": "schedule/36/part/3/crossheading/taxes-affected",
      "kind": "crossheading",
      "number": null,
      "heading": "Taxes affected",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/3"
    },
    {
      "path": "schedule/36/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/3/crossheading/taxes-affected"
    },
    {
      "path": "schedule/36/part/3/crossheading/application-of-this-part",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of this Part",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/3"
    },
    {
      "path": "schedule/36/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/3/crossheading/application-of-this-part"
    },
    {
      "path": "schedule/36/part/3/crossheading/effect-of-relevant-certificate",
      "kind": "crossheading",
      "number": null,
      "heading": "Effect of relevant certificate",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/3"
    },
    {
      "path": "schedule/36/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/3/crossheading/effect-of-relevant-certificate"
    },
    {
      "path": "schedule/36/part/3/crossheading/election",
      "kind": "crossheading",
      "number": null,
      "heading": "Election",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/3"
    },
    {
      "path": "schedule/36/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/3/crossheading/election"
    },
    {
      "path": "schedule/36/part/3/crossheading/other-credits-to-be-allowed-first",
      "kind": "crossheading",
      "number": null,
      "heading": "Other credits to be allowed first",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/3"
    },
    {
      "path": "schedule/36/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/3/crossheading/other-credits-to-be-allowed-first"
    },
    {
      "path": "schedule/36/part/3/crossheading/repayments",
      "kind": "crossheading",
      "number": null,
      "heading": "Repayments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/3"
    },
    {
      "path": "schedule/36/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/3/crossheading/repayments"
    },
    {
      "path": "schedule/36/part/3/crossheading/relationship-with-special-withholding-tax-rules",
      "kind": "crossheading",
      "number": null,
      "heading": "Relationship with special withholding tax rules",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/3"
    },
    {
      "path": "schedule/36/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/3/crossheading/relationship-with-special-withholding-tax-rules"
    },
    {
      "path": "schedule/36/part/4",
      "kind": "part",
      "number": "4",
      "heading": "The future: inheritance tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/36"
    },
    {
      "path": "schedule/36/part/4/crossheading/taxes-affected",
      "kind": "crossheading",
      "number": null,
      "heading": "Taxes affected",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/4"
    },
    {
      "path": "schedule/36/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/4/crossheading/taxes-affected"
    },
    {
      "path": "schedule/36/part/4/crossheading/application-of-this-part",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of this Part",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/4"
    },
    {
      "path": "schedule/36/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/4/crossheading/application-of-this-part"
    },
    {
      "path": "schedule/36/part/4/crossheading/effect-of-article-32-certificate",
      "kind": "crossheading",
      "number": null,
      "heading": "Effect of Article 32 certificate",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/4"
    },
    {
      "path": "schedule/36/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/4/crossheading/effect-of-article-32-certificate"
    },
    {
      "path": "schedule/36/part/4/crossheading/election-in-respect-of-article-32-certificates",
      "kind": "crossheading",
      "number": null,
      "heading": "Election in respect of Article 32 certificates",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/4"
    },
    {
      "path": "schedule/36/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/4/crossheading/election-in-respect-of-article-32-certificates"
    },
    {
      "path": "schedule/36/part/4/crossheading/repayments",
      "kind": "crossheading",
      "number": null,
      "heading": "Repayments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/4"
    },
    {
      "path": "schedule/36/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/4/crossheading/repayments"
    },
    {
      "path": "schedule/36/part/5",
      "kind": "part",
      "number": "5",
      "heading": "General provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/36"
    },
    {
      "path": "schedule/36/part/5/crossheading/information-exchange",
      "kind": "crossheading",
      "number": null,
      "heading": "Information exchange",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/5"
    },
    {
      "path": "schedule/36/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/5/crossheading/information-exchange"
    },
    {
      "path": "schedule/36/part/5/crossheading/amounts-recoverable-as-if-they-were-vat",
      "kind": "crossheading",
      "number": null,
      "heading": "Amounts recoverable as if they were VAT",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/5"
    },
    {
      "path": "schedule/36/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/5/crossheading/amounts-recoverable-as-if-they-were-vat"
    },
    {
      "path": "schedule/36/part/5/crossheading/transfers-to-hmrc-under-agreement",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfers to HMRC under Agreement",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/36/part/5"
    },
    {
      "path": "schedule/36/paragraph/26A",
      "kind": "paragraph",
      "number": "26A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-26A",
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/5/crossheading/transfers-to-hmrc-under-agreement"
    },
    {
      "path": "schedule/36/paragraph/26B",
      "kind": "paragraph",
      "number": "26B",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-26B",
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/5/crossheading/transfers-to-hmrc-under-agreement"
    },
    {
      "path": "schedule/36/part/5/crossheading/general-interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "General interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/5"
    },
    {
      "path": "schedule/36/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/36/part/5/crossheading/general-interpretation"
    },
    {
      "path": "schedule/37",
      "kind": "schedule",
      "number": "37",
      "heading": "International military headquarters, EU forces, etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/37/crossheading/fa-1960",
      "kind": "crossheading",
      "number": null,
      "heading": "FA 1960",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/37"
    },
    {
      "path": "schedule/37/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-37/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/37/crossheading/fa-1960"
    },
    {
      "path": "schedule/37/crossheading/ihta-1984",
      "kind": "crossheading",
      "number": null,
      "heading": "IHTA 1984",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/37"
    },
    {
      "path": "schedule/37/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-37/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/37/crossheading/ihta-1984"
    },
    {
      "path": "schedule/37/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-37/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/37/crossheading/ihta-1984"
    },
    {
      "path": "schedule/37/crossheading/itepa-2003",
      "kind": "crossheading",
      "number": null,
      "heading": "ITEPA 2003",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/37"
    },
    {
      "path": "schedule/37/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-37/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/37/crossheading/itepa-2003"
    },
    {
      "path": "schedule/37/crossheading/ita-2007",
      "kind": "crossheading",
      "number": null,
      "heading": "ITA 2007",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/37"
    },
    {
      "path": "schedule/37/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-37/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/37/crossheading/ita-2007"
    },
    {
      "path": "schedule/38",
      "kind": "schedule",
      "number": "38",
      "heading": "Tax advisers: sanctionable conduct",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/38/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38"
    },
    {
      "path": "schedule/38/part/1/crossheading/overview",
      "kind": "crossheading",
      "number": null,
      "heading": "Overview",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/1"
    },
    {
      "path": "schedule/38/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/1/crossheading/overview"
    },
    {
      "path": "schedule/38/part/1/crossheading/tax-agent",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax adviser",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/38/part/1"
    },
    {
      "path": "schedule/38/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/1/crossheading/tax-agent"
    },
    {
      "path": "schedule/38/part/1/crossheading/dishonest-conduct",
      "kind": "crossheading",
      "number": null,
      "heading": "Sanctionable conduct",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/1"
    },
    {
      "path": "schedule/38/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/1/crossheading/dishonest-conduct"
    },
    {
      "path": "schedule/38/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Establishing dishonest conduct",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/38"
    },
    {
      "path": "schedule/38/part/2/crossheading/conduct-notice",
      "kind": "crossheading",
      "number": null,
      "heading": "Conduct notice",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/38/part/2"
    },
    {
      "path": "schedule/38/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-4",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/38/part/2/crossheading/conduct-notice"
    },
    {
      "path": "schedule/38/part/2/crossheading/appeal-against-determination",
      "kind": "crossheading",
      "number": null,
      "heading": "Appeal against determination",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/38/part/2"
    },
    {
      "path": "schedule/38/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-5",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/38/part/2/crossheading/appeal-against-determination"
    },
    {
      "path": "schedule/38/part/2/crossheading/offence-of-concealment-etc-in-connection-with-conduct-notice",
      "kind": "crossheading",
      "number": null,
      "heading": "Offence of concealment etc in connection with conduct notice",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/38/part/2"
    },
    {
      "path": "schedule/38/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-6",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/38/part/2/crossheading/offence-of-concealment-etc-in-connection-with-conduct-notice"
    },
    {
      "path": "schedule/38/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Power to obtain tax adviser’s files etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38"
    },
    {
      "path": "schedule/38/part/3/crossheading/circumstances-in-which-power-is-exercisable",
      "kind": "crossheading",
      "number": null,
      "heading": "Circumstances in which power is exercisable",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3"
    },
    {
      "path": "schedule/38/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3/crossheading/circumstances-in-which-power-is-exercisable"
    },
    {
      "path": "schedule/38/part/3/crossheading/file-access-notice",
      "kind": "crossheading",
      "number": null,
      "heading": "File access notice",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3"
    },
    {
      "path": "schedule/38/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3/crossheading/file-access-notice"
    },
    {
      "path": "schedule/38/part/3/crossheading/relevant-documents",
      "kind": "crossheading",
      "number": null,
      "heading": "Relevant documents",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3"
    },
    {
      "path": "schedule/38/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3/crossheading/relevant-documents"
    },
    {
      "path": "schedule/38/part/3/crossheading/content-of-notice",
      "kind": "crossheading",
      "number": null,
      "heading": "Content of notice",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3"
    },
    {
      "path": "schedule/38/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3/crossheading/content-of-notice"
    },
    {
      "path": "schedule/38/part/3/crossheading/compliance",
      "kind": "crossheading",
      "number": null,
      "heading": "Compliance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3"
    },
    {
      "path": "schedule/38/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3/crossheading/compliance"
    },
    {
      "path": "schedule/38/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3/crossheading/compliance"
    },
    {
      "path": "schedule/38/part/3/crossheading/approval-by-tribunal",
      "kind": "crossheading",
      "number": null,
      "heading": "Approval by tribunal",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3"
    },
    {
      "path": "schedule/38/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3/crossheading/approval-by-tribunal"
    },
    {
      "path": "schedule/38/part/3/crossheading/documents-not-in-persons-possession-or-power",
      "kind": "crossheading",
      "number": null,
      "heading": "Documents not in person's possession or power",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3"
    },
    {
      "path": "schedule/38/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3/crossheading/documents-not-in-persons-possession-or-power"
    },
    {
      "path": "schedule/38/part/3/crossheading/types-of-information",
      "kind": "crossheading",
      "number": null,
      "heading": "Types of information",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3"
    },
    {
      "path": "schedule/38/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3/crossheading/types-of-information"
    },
    {
      "path": "schedule/38/part/3/crossheading/old-documents",
      "kind": "crossheading",
      "number": null,
      "heading": "Old documents",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3"
    },
    {
      "path": "schedule/38/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3/crossheading/old-documents"
    },
    {
      "path": "schedule/38/part/3/crossheading/privileged-communications-between-professional-legal-advisers-and-clients",
      "kind": "crossheading",
      "number": null,
      "heading": "Privileged communications between professional legal advisers and clients",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3"
    },
    {
      "path": "schedule/38/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3/crossheading/privileged-communications-between-professional-legal-advisers-and-clients"
    },
    {
      "path": "schedule/38/part/3/crossheading/power-to-copy-documents",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to copy documents",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3"
    },
    {
      "path": "schedule/38/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3/crossheading/power-to-copy-documents"
    },
    {
      "path": "schedule/38/part/3/crossheading/power-to-retain-documents",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to retain documents",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3"
    },
    {
      "path": "schedule/38/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3/crossheading/power-to-retain-documents"
    },
    {
      "path": "schedule/38/part/3/crossheading/appeal-against-file-access-notice",
      "kind": "crossheading",
      "number": null,
      "heading": "Appeal against file access notice",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3"
    },
    {
      "path": "schedule/38/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3/crossheading/appeal-against-file-access-notice"
    },
    {
      "path": "schedule/38/part/3/crossheading/offence-of-concealment-etc-in-connection-with-file-access-notice",
      "kind": "crossheading",
      "number": null,
      "heading": "Offence of concealment etc in connection with file access notice",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3"
    },
    {
      "path": "schedule/38/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3/crossheading/offence-of-concealment-etc-in-connection-with-file-access-notice"
    },
    {
      "path": "schedule/38/part/3/crossheading/penalty-for-failure-to-comply",
      "kind": "crossheading",
      "number": null,
      "heading": "Penalty for failure to comply",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3"
    },
    {
      "path": "schedule/38/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3/crossheading/penalty-for-failure-to-comply"
    },
    {
      "path": "schedule/38/part/3/crossheading/daily-penalty-for-failure-to-comply",
      "kind": "crossheading",
      "number": null,
      "heading": "Daily penalty for failure to comply",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3"
    },
    {
      "path": "schedule/38/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3/crossheading/daily-penalty-for-failure-to-comply"
    },
    {
      "path": "schedule/38/part/3/crossheading/increased-daily-default-penalty",
      "kind": "crossheading",
      "number": null,
      "heading": "Increased daily default penalty",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/38/part/3"
    },
    {
      "path": "schedule/38/paragraph/23A",
      "kind": "paragraph",
      "number": "23A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-23A",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3/crossheading/increased-daily-default-penalty"
    },
    {
      "path": "schedule/38/part/3/crossheading/failure-to-comply-with-time-limit",
      "kind": "crossheading",
      "number": null,
      "heading": "Failure to comply with time limit",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3"
    },
    {
      "path": "schedule/38/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3/crossheading/failure-to-comply-with-time-limit"
    },
    {
      "path": "schedule/38/part/3/crossheading/reasonable-excuse",
      "kind": "crossheading",
      "number": null,
      "heading": "Reasonable excuse",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3"
    },
    {
      "path": "schedule/38/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3/crossheading/reasonable-excuse"
    },
    {
      "path": "schedule/38/part/3/crossheading/penalties-for-inaccurate-documents",
      "kind": "crossheading",
      "number": null,
      "heading": "Penalties for inaccurate documents",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/38/part/3"
    },
    {
      "path": "schedule/38/paragraph/25A",
      "kind": "paragraph",
      "number": "25A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-25A",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3/crossheading/penalties-for-inaccurate-documents"
    },
    {
      "path": "schedule/38/part/3A",
      "kind": "part",
      "number": "3A",
      "heading": "Conduct notices",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38"
    },
    {
      "path": "schedule/38/part/3A/crossheading/giving-of-conduct-notice",
      "kind": "crossheading",
      "number": null,
      "heading": "Giving of conduct notice",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3A"
    },
    {
      "path": "schedule/38/paragraph/25B",
      "kind": "paragraph",
      "number": "25B",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-25B",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3A/crossheading/giving-of-conduct-notice"
    },
    {
      "path": "schedule/38/part/3A/crossheading/withdrawal-of-conduct-notice",
      "kind": "crossheading",
      "number": null,
      "heading": "Withdrawal of conduct notice",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3A"
    },
    {
      "path": "schedule/38/paragraph/25C",
      "kind": "paragraph",
      "number": "25C",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-25C",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/3A/crossheading/withdrawal-of-conduct-notice"
    },
    {
      "path": "schedule/38/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Sanctions for sanctionable conduct",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38"
    },
    {
      "path": "schedule/38/part/4/crossheading/penalty-for-dishonest-conduct",
      "kind": "crossheading",
      "number": null,
      "heading": "Penalty for sanctionable conduct",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/38/part/4"
    },
    {
      "path": "schedule/38/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/4/crossheading/penalty-for-dishonest-conduct"
    },
    {
      "path": "schedule/38/part/4/crossheading/disclosure-of-conduct",
      "kind": "crossheading",
      "number": null,
      "heading": "Disclosure of conduct",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/4"
    },
    {
      "path": "schedule/38/paragraph/26A",
      "kind": "paragraph",
      "number": "26A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-26A",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/4/crossheading/disclosure-of-conduct"
    },
    {
      "path": "schedule/38/part/4/crossheading/increased-penalties",
      "kind": "crossheading",
      "number": null,
      "heading": "Increased penalties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/4"
    },
    {
      "path": "schedule/38/paragraph/26B",
      "kind": "paragraph",
      "number": "26B",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-26B",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/4/crossheading/increased-penalties"
    },
    {
      "path": "schedule/38/part/4/crossheading/potential-lost-revenue",
      "kind": "crossheading",
      "number": null,
      "heading": "Potential lost revenue",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/4"
    },
    {
      "path": "schedule/38/paragraph/26C",
      "kind": "paragraph",
      "number": "26C",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-26C",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/4/crossheading/potential-lost-revenue"
    },
    {
      "path": "schedule/38/part/4/crossheading/special-reduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Special reduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/4"
    },
    {
      "path": "schedule/38/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/4/crossheading/special-reduction"
    },
    {
      "path": "schedule/38/part/4/crossheading/power-to-publish-details",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to publish details",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/4"
    },
    {
      "path": "schedule/38/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/4/crossheading/power-to-publish-details"
    },
    {
      "path": "schedule/38/part/5",
      "kind": "part",
      "number": "5",
      "heading": "Penalties: assessment etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38"
    },
    {
      "path": "schedule/38/part/5/crossheading/assessment-of-penalties",
      "kind": "crossheading",
      "number": null,
      "heading": "Assessment of penalties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/5"
    },
    {
      "path": "schedule/38/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/5/crossheading/assessment-of-penalties"
    },
    {
      "path": "schedule/38/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/5/crossheading/assessment-of-penalties"
    },
    {
      "path": "schedule/38/part/5/crossheading/appeal-against-penalty",
      "kind": "crossheading",
      "number": null,
      "heading": "Appeal against penalty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/5"
    },
    {
      "path": "schedule/38/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/5/crossheading/appeal-against-penalty"
    },
    {
      "path": "schedule/38/part/5/crossheading/enforcement-of-penalty",
      "kind": "crossheading",
      "number": null,
      "heading": "Enforcement of penalty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/5"
    },
    {
      "path": "schedule/38/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/5/crossheading/enforcement-of-penalty"
    },
    {
      "path": "schedule/38/part/5/crossheading/double-jeopardy",
      "kind": "crossheading",
      "number": null,
      "heading": "Double jeopardy",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/5"
    },
    {
      "path": "schedule/38/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/5/crossheading/double-jeopardy"
    },
    {
      "path": "schedule/38/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/5/crossheading/double-jeopardy"
    },
    {
      "path": "schedule/38/part/5/crossheading/power-to-change-amount-of-penalties",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to change amount of penalties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/5"
    },
    {
      "path": "schedule/38/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/5/crossheading/power-to-change-amount-of-penalties"
    },
    {
      "path": "schedule/38/part/6",
      "kind": "part",
      "number": "6",
      "heading": "Miscellaneous provision and interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38"
    },
    {
      "path": "schedule/38/part/6/crossheading/application-of-provisions-of-tma-1970",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of provisions of TMA 1970",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/6"
    },
    {
      "path": "schedule/38/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-36",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/6/crossheading/application-of-provisions-of-tma-1970"
    },
    {
      "path": "schedule/38/part/6/crossheading/tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/6"
    },
    {
      "path": "schedule/38/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-37",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/38/part/6/crossheading/tax"
    },
    {
      "path": "schedule/38/part/6/crossheading/general-interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "General interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/6"
    },
    {
      "path": "schedule/38/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-38",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/6/crossheading/general-interpretation"
    },
    {
      "path": "schedule/38/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-39",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/38/part/6/crossheading/general-interpretation"
    },
    {
      "path": "schedule/38/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-40",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/6/crossheading/general-interpretation"
    },
    {
      "path": "schedule/38/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-41",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/6/crossheading/general-interpretation"
    },
    {
      "path": "schedule/38/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-42",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/6/crossheading/general-interpretation"
    },
    {
      "path": "schedule/38/part/6/crossheading/relationship-with-other-enactments",
      "kind": "crossheading",
      "number": null,
      "heading": "Relationship with other enactments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/6"
    },
    {
      "path": "schedule/38/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-43",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/6/crossheading/relationship-with-other-enactments"
    },
    {
      "path": "schedule/38/part/7",
      "kind": "part",
      "number": "7",
      "heading": "Consequential provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38"
    },
    {
      "path": "schedule/38/part/7/crossheading/tma-1970",
      "kind": "crossheading",
      "number": null,
      "heading": "TMA 1970",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/7"
    },
    {
      "path": "schedule/38/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-44",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/7/crossheading/tma-1970"
    },
    {
      "path": "schedule/38/paragraph/45",
      "kind": "paragraph",
      "number": "45",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-45",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/7/crossheading/tma-1970"
    },
    {
      "path": "schedule/38/paragraph/46",
      "kind": "paragraph",
      "number": "46",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-46",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/7/crossheading/tma-1970"
    },
    {
      "path": "schedule/38/paragraph/47",
      "kind": "paragraph",
      "number": "47",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-47",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/7/crossheading/tma-1970"
    },
    {
      "path": "schedule/38/paragraph/48",
      "kind": "paragraph",
      "number": "48",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-48",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/7/crossheading/tma-1970"
    },
    {
      "path": "schedule/38/paragraph/49",
      "kind": "paragraph",
      "number": "49",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-49",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/7/crossheading/tma-1970"
    },
    {
      "path": "schedule/38/paragraph/50",
      "kind": "paragraph",
      "number": "50",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-50",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/7/crossheading/tma-1970"
    },
    {
      "path": "schedule/38/part/7/crossheading/ota-1975",
      "kind": "crossheading",
      "number": null,
      "heading": "OTA 1975",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/7"
    },
    {
      "path": "schedule/38/paragraph/51",
      "kind": "paragraph",
      "number": "51",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-51",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/7/crossheading/ota-1975"
    },
    {
      "path": "schedule/38/part/7/crossheading/ihta-1984",
      "kind": "crossheading",
      "number": null,
      "heading": "IHTA 1984",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/7"
    },
    {
      "path": "schedule/38/paragraph/52",
      "kind": "paragraph",
      "number": "52",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-52",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/7/crossheading/ihta-1984"
    },
    {
      "path": "schedule/38/part/7/crossheading/social-security-contributions-and-benefits-act-1992",
      "kind": "crossheading",
      "number": null,
      "heading": "Social Security Contributions and Benefits Act 1992",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/7"
    },
    {
      "path": "schedule/38/paragraph/53",
      "kind": "paragraph",
      "number": "53",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-53",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/7/crossheading/social-security-contributions-and-benefits-act-1992"
    },
    {
      "path": "schedule/38/paragraph/54",
      "kind": "paragraph",
      "number": "54",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-54",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/7/crossheading/social-security-contributions-and-benefits-act-1992"
    },
    {
      "path": "schedule/38/part/7/crossheading/social-security-contributions-and-benefits-northern-ireland-act-1992",
      "kind": "crossheading",
      "number": null,
      "heading": "Social Security Contributions and Benefits (Northern Ireland) Act 1992",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/7"
    },
    {
      "path": "schedule/38/paragraph/55",
      "kind": "paragraph",
      "number": "55",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-55",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/7/crossheading/social-security-contributions-and-benefits-northern-ireland-act-1992"
    },
    {
      "path": "schedule/38/part/7/crossheading/social-security-administration-act-1992",
      "kind": "crossheading",
      "number": null,
      "heading": "Social Security Administration Act 1992",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/7"
    },
    {
      "path": "schedule/38/paragraph/56",
      "kind": "paragraph",
      "number": "56",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-56",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/7/crossheading/social-security-administration-act-1992"
    },
    {
      "path": "schedule/38/part/7/crossheading/social-security-administration-northern-ireland-act-1992",
      "kind": "crossheading",
      "number": null,
      "heading": "Social Security Administration (Northern Ireland) Act 1992",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/7"
    },
    {
      "path": "schedule/38/paragraph/57",
      "kind": "paragraph",
      "number": "57",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-57",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/7/crossheading/social-security-administration-northern-ireland-act-1992"
    },
    {
      "path": "schedule/38/part/7/crossheading/fa-2003",
      "kind": "crossheading",
      "number": null,
      "heading": "FA 2003",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/7"
    },
    {
      "path": "schedule/38/paragraph/58",
      "kind": "paragraph",
      "number": "58",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-58",
      "extent": null,
      "status": null,
      "parent": "schedule/38/part/7/crossheading/fa-2003"
    },
    {
      "path": "schedule/39",
      "kind": "schedule",
      "number": "39",
      "heading": "Repeal of miscellaneous reliefs etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/39/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Stamp duty and stamp duty land tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39"
    },
    {
      "path": "schedule/39/part/1/crossheading/nationalisation-schemes",
      "kind": "crossheading",
      "number": null,
      "heading": "Nationalisation schemes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/1"
    },
    {
      "path": "schedule/39/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/1/crossheading/nationalisation-schemes"
    },
    {
      "path": "schedule/39/part/1/crossheading/visiting-forces-and-allied-headquarters",
      "kind": "crossheading",
      "number": null,
      "heading": "Visiting forces and allied headquarters",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/1"
    },
    {
      "path": "schedule/39/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/1/crossheading/visiting-forces-and-allied-headquarters"
    },
    {
      "path": "schedule/39/part/1/crossheading/shared-ownership-transactions",
      "kind": "crossheading",
      "number": null,
      "heading": "Shared ownership transactions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/1"
    },
    {
      "path": "schedule/39/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/1/crossheading/shared-ownership-transactions"
    },
    {
      "path": "schedule/39/part/1/crossheading/instruments-subject-to-duty-of-fixed-amount",
      "kind": "crossheading",
      "number": null,
      "heading": "Instruments subject to duty of fixed amount",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/1"
    },
    {
      "path": "schedule/39/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/1/crossheading/instruments-subject-to-duty-of-fixed-amount"
    },
    {
      "path": "schedule/39/part/1/crossheading/acquisitions",
      "kind": "crossheading",
      "number": null,
      "heading": "Acquisitions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/1"
    },
    {
      "path": "schedule/39/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/1/crossheading/acquisitions"
    },
    {
      "path": "schedule/39/part/1/crossheading/transfers-to-registered-social-landlords",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfers to registered social landlords",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/1"
    },
    {
      "path": "schedule/39/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/1/crossheading/transfers-to-registered-social-landlords"
    },
    {
      "path": "schedule/39/part/1/crossheading/land-in-disadvantaged-areas",
      "kind": "crossheading",
      "number": null,
      "heading": "Land in disadvantaged areas",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/1"
    },
    {
      "path": "schedule/39/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/1/crossheading/land-in-disadvantaged-areas"
    },
    {
      "path": "schedule/39/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/1/crossheading/land-in-disadvantaged-areas"
    },
    {
      "path": "schedule/39/part/1/crossheading/leases-granted-by-registered-social-landlords",
      "kind": "crossheading",
      "number": null,
      "heading": "Leases granted by registered social landlords",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/1"
    },
    {
      "path": "schedule/39/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/1/crossheading/leases-granted-by-registered-social-landlords"
    },
    {
      "path": "schedule/39/part/1/crossheading/application-and-transitional-provision",
      "kind": "crossheading",
      "number": null,
      "heading": "Application and transitional provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/1"
    },
    {
      "path": "schedule/39/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/1/crossheading/application-and-transitional-provision"
    },
    {
      "path": "schedule/39/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/1/crossheading/application-and-transitional-provision"
    },
    {
      "path": "schedule/39/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/1/crossheading/application-and-transitional-provision"
    },
    {
      "path": "schedule/39/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/1/crossheading/application-and-transitional-provision"
    },
    {
      "path": "schedule/39/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Repeal of harbour reorganisation scheme reliefs",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39"
    },
    {
      "path": "schedule/39/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/2"
    },
    {
      "path": "schedule/39/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/2"
    },
    {
      "path": "schedule/39/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/2"
    },
    {
      "path": "schedule/39/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/2"
    },
    {
      "path": "schedule/39/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/2"
    },
    {
      "path": "schedule/39/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Payments relating to reductions in pool betting duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39"
    },
    {
      "path": "schedule/39/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/3"
    },
    {
      "path": "schedule/39/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/3"
    },
    {
      "path": "schedule/39/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/3"
    },
    {
      "path": "schedule/39/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/3"
    },
    {
      "path": "schedule/39/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Life assurance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39"
    },
    {
      "path": "schedule/39/part/4/crossheading/abolition-of-income-tax-relief-for-life-assurance-premiums-under-section-266-of-icta",
      "kind": "crossheading",
      "number": null,
      "heading": "Abolition of income tax relief for life assurance premiums under section 266 of ICTA",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/4"
    },
    {
      "path": "schedule/39/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/4/crossheading/abolition-of-income-tax-relief-for-life-assurance-premiums-under-section-266-of-icta"
    },
    {
      "path": "schedule/39/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/4/crossheading/abolition-of-income-tax-relief-for-life-assurance-premiums-under-section-266-of-icta"
    },
    {
      "path": "schedule/39/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/4/crossheading/abolition-of-income-tax-relief-for-life-assurance-premiums-under-section-266-of-icta"
    },
    {
      "path": "schedule/39/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/4/crossheading/abolition-of-income-tax-relief-for-life-assurance-premiums-under-section-266-of-icta"
    },
    {
      "path": "schedule/39/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/4/crossheading/abolition-of-income-tax-relief-for-life-assurance-premiums-under-section-266-of-icta"
    },
    {
      "path": "schedule/39/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/4/crossheading/abolition-of-income-tax-relief-for-life-assurance-premiums-under-section-266-of-icta"
    },
    {
      "path": "schedule/39/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/4/crossheading/abolition-of-income-tax-relief-for-life-assurance-premiums-under-section-266-of-icta"
    },
    {
      "path": "schedule/39/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/4/crossheading/abolition-of-income-tax-relief-for-life-assurance-premiums-under-section-266-of-icta"
    },
    {
      "path": "schedule/39/part/4/crossheading/removal-of-clawbacks-on-relief-given-under-section-266-of-icta",
      "kind": "crossheading",
      "number": null,
      "heading": "Removal of claw-backs on relief given under section 266 of ICTA",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/4"
    },
    {
      "path": "schedule/39/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/4/crossheading/removal-of-clawbacks-on-relief-given-under-section-266-of-icta"
    },
    {
      "path": "schedule/39/part/4/crossheading/abolition-of-income-tax-relief-relating-to-certain-payments-made-for-benefit-of-family-members-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Abolition of income tax relief relating to certain payments made for benefit of family members etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/4"
    },
    {
      "path": "schedule/39/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/4/crossheading/abolition-of-income-tax-relief-relating-to-certain-payments-made-for-benefit-of-family-members-etc"
    },
    {
      "path": "schedule/39/part/5",
      "kind": "part",
      "number": "5",
      "heading": "Capital allowances",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39"
    },
    {
      "path": "schedule/39/part/5/crossheading/safety-at-sports-grounds",
      "kind": "crossheading",
      "number": null,
      "heading": "Safety at sports grounds",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/5"
    },
    {
      "path": "schedule/39/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/5/crossheading/safety-at-sports-grounds"
    },
    {
      "path": "schedule/39/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/5/crossheading/safety-at-sports-grounds"
    },
    {
      "path": "schedule/39/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/5/crossheading/safety-at-sports-grounds"
    },
    {
      "path": "schedule/39/part/5/crossheading/flat-conversion-allowances",
      "kind": "crossheading",
      "number": null,
      "heading": "Flat conversion allowances",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/5"
    },
    {
      "path": "schedule/39/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-36",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/5/crossheading/flat-conversion-allowances"
    },
    {
      "path": "schedule/39/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-37",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/5/crossheading/flat-conversion-allowances"
    },
    {
      "path": "schedule/39/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-38",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/5/crossheading/flat-conversion-allowances"
    },
    {
      "path": "schedule/39/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-39",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/5/crossheading/flat-conversion-allowances"
    },
    {
      "path": "schedule/39/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-40",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/5/crossheading/flat-conversion-allowances"
    },
    {
      "path": "schedule/39/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-41",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/5/crossheading/flat-conversion-allowances"
    },
    {
      "path": "schedule/39/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-42",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/5/crossheading/flat-conversion-allowances"
    },
    {
      "path": "schedule/39/part/6",
      "kind": "part",
      "number": "6",
      "heading": "Mineral leases or agreements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39"
    },
    {
      "path": "schedule/39/part/6/crossheading/income-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Income tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/6"
    },
    {
      "path": "schedule/39/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-43",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/6/crossheading/income-tax"
    },
    {
      "path": "schedule/39/part/6/crossheading/corporation-tax-on-income",
      "kind": "crossheading",
      "number": null,
      "heading": "Corporation tax on income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/6"
    },
    {
      "path": "schedule/39/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-44",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/6/crossheading/corporation-tax-on-income"
    },
    {
      "path": "schedule/39/part/6/crossheading/chargeable-gains",
      "kind": "crossheading",
      "number": null,
      "heading": "Chargeable gains",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/6"
    },
    {
      "path": "schedule/39/paragraph/45",
      "kind": "paragraph",
      "number": "45",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-45",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/6/crossheading/chargeable-gains"
    },
    {
      "path": "schedule/39/paragraph/46",
      "kind": "paragraph",
      "number": "46",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-46",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/6/crossheading/chargeable-gains"
    },
    {
      "path": "schedule/39/paragraph/47",
      "kind": "paragraph",
      "number": "47",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-47",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/6/crossheading/chargeable-gains"
    },
    {
      "path": "schedule/39/part/7",
      "kind": "part",
      "number": "7",
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39"
    },
    {
      "path": "schedule/39/part/7/crossheading/deeply-discounted-securities-incidental-expenses",
      "kind": "crossheading",
      "number": null,
      "heading": "Deeply discounted securities: incidental expenses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/7"
    },
    {
      "path": "schedule/39/paragraph/48",
      "kind": "paragraph",
      "number": "48",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-48",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/7/crossheading/deeply-discounted-securities-incidental-expenses"
    },
    {
      "path": "schedule/39/part/7/crossheading/grants-for-giving-up-agricultural-land",
      "kind": "crossheading",
      "number": null,
      "heading": "Grants for giving up agricultural land",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/7"
    },
    {
      "path": "schedule/39/paragraph/49",
      "kind": "paragraph",
      "number": "49",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-49",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/7/crossheading/grants-for-giving-up-agricultural-land"
    },
    {
      "path": "schedule/39/part/7/crossheading/reduction-for-meal-vouchers",
      "kind": "crossheading",
      "number": null,
      "heading": "Reduction for meal vouchers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/7"
    },
    {
      "path": "schedule/39/paragraph/50",
      "kind": "paragraph",
      "number": "50",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-50",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/7/crossheading/reduction-for-meal-vouchers"
    },
    {
      "path": "schedule/39/part/7/crossheading/black-beer",
      "kind": "crossheading",
      "number": null,
      "heading": "Black beer",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/7"
    },
    {
      "path": "schedule/39/paragraph/51",
      "kind": "paragraph",
      "number": "51",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-51",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/7/crossheading/black-beer"
    },
    {
      "path": "schedule/39/part/7/crossheading/angostura-bitters",
      "kind": "crossheading",
      "number": null,
      "heading": "Angostura bitters",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/7"
    },
    {
      "path": "schedule/39/paragraph/52",
      "kind": "paragraph",
      "number": "52",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-52",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/7/crossheading/angostura-bitters"
    },
    {
      "path": "schedule/39/part/7/crossheading/tax-reserve-certificates",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax reserve certificates",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/7"
    },
    {
      "path": "schedule/39/paragraph/53",
      "kind": "paragraph",
      "number": "53",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-53",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/7/crossheading/tax-reserve-certificates"
    },
    {
      "path": "schedule/39/part/7/crossheading/tax-assessors",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax assessors",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/7"
    },
    {
      "path": "schedule/39/paragraph/54",
      "kind": "paragraph",
      "number": "54",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-54",
      "extent": null,
      "status": null,
      "parent": "schedule/39/part/7/crossheading/tax-assessors"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14",
    "retrieved_at": "2026-10-29T09:08:44.989153+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}