{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-21/paragraph-1",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-21/paragraph-1.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/21/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) Section 1 of CEMA 1979 (interpretation) is amended as follows.\n(2) In subsection (4)(a)(i), for “relevant journey” substitute “ journey made by the ship or aircraft ”.\n(3) Omit subsection (4A).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 21 para. 1 in force at 1.4.2015 by S.I. 2015/812, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/21/paragraph/1",
    "retrieved_at": "2026-10-29T09:07:29.129035+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."
}