{
  "url": "https://openlegislation.uk/finance-act-2014/section-26",
  "json_url": "https://openlegislation.uk/finance-act-2014/section-26.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "section/26",
  "kind": "section",
  "number": "26",
  "heading": "Release of debts: stabilisation powers under Banking Act 2009",
  "text": "(1) Section 322 of CTA 2009 (release of debts: cases where credits not required to be brought into account) is amended as follows.\n(2) In subsection (2), for “condition A, B or C” substitute “ any of conditions A to D ”.\n(3) After subsection (5) insert—\n(5A) Condition D is that the liability is released in consequence of the exercise of a stabilisation power under Part 1 of the Banking Act 2009.\n(4) The amendments made by this section have effect in relation to releases of liabilities on or after 26 November 2013.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/section/26",
    "retrieved_at": "2026-10-28T17:01:45.159579+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}