{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-38",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-38.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/17/paragraph/38",
  "kind": "paragraph",
  "number": "38",
  "heading": null,
  "text": "Any regulations made by the Treasury under any provision of this Schedule may—\n(a) make different provision for different cases or circumstances, and\n(b) contain incidental, supplementary, consequential, transitional, transitory or saving provision.",
  "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/17/paragraph/38",
    "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."
}