{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-231",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-231.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/16/paragraph/231",
  "kind": "paragraph",
  "number": "231",
  "heading": null,
  "text": "In section 1173(2) (miscellaneous charges), in Part 3 of the table, omit—\n(a) the entry relating to section 436A(1) of ICTA,\n(b) the entry relating to section 442A(1) of ICTA,\n(c) the entry relating to section 85(1) of FA 1989, and\n(d) the entry relating to section 85A(1) of FA 1989.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/231",
    "retrieved_at": "2026-10-29T09:08:44.989153+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}