{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-29/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-29/paragraph-4.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/29/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "In section 35(2) (refund of VAT to persons constructing certain buildings), for the words following paragraph (c) substitute—\n“as may be specified by regulations or by the Commissioners in accordance with regulations.”",
  "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/29/paragraph/4",
    "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."
}