{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-67",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-67.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/16/paragraph/67",
  "kind": "paragraph",
  "number": "67",
  "heading": null,
  "text": "(1) Section 98 (special returns) is amended as follows.\n(2) In the first column of the Table—\n(a) omit the entry relating to regulations under section 431E(1) of ICTA, and\n(b) at the end insert—\n“\nregulations under section 61(5) of the Finance Act 2012\n”.\n(3) In the second column of the Table—\n(a) omit the entry relating to section 76ZE(4) of ICTA,\n(b) omit the entry relating to regulations under section 431E(1) of ICTA, and\n(c) at the end insert—\n“\nregulations under section 61(5) of the Finance Act 2012\n”.",
  "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/67",
    "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."
}