{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-6/paragraph-23",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-6/paragraph-23.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/6/paragraph/23",
  "kind": "paragraph",
  "number": "23",
  "heading": null,
  "text": "In section 98 of TMA 1970 (special returns, etc)—\n(a) in the first column of the Table, after the entry for “sections 242 and 243(1) and (2) of ITA 2007” insert—\n“\nsections 257GG and 257GH(1) and (2) of ITA 2007;\n”, and\n(b) in the second column of that Table, after the entry for “sections 240 and 241 of ITA 2007” insert—\n“\nsections 257GE and 257GF of ITA 2007;\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/6/paragraph/23",
    "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."
}