{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-8.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/4/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "(1) Section 562 (breach of conditions C and D in section 528) is amended as follows.\n(2) In the heading for “conditions C and D” substitute “ condition C ”.\n(3) In subsection (1) for the words from “or D” to “conditions)” substitute “ in section 528 ”.\n(4) In subsection (2)—\n(a) for “both conditions C and D are” substitute “ condition C is ”, and\n(b) for “breaches are” substitute “ breach is ”.\n(5) Omit subsections (3) and (4).\n(6) In subsection (5)—\n(a) in paragraph (a) for “either condition C or D” substitute “ condition C ”, and\n(b) in paragraph (b) omit “or (3)”.",
  "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/4/paragraph/8",
    "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."
}