{
  "url": "https://openlegislation.uk/finance-act-2015/schedule-18/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-2015/schedule-18/paragraph-6.json",
  "legislation": "ukpga/2015/11",
  "legislation_title": "Finance Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2015",
  "path": "schedule/18/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "(1) Section 223 (effect of notice given while tax enquiry is in progress) is amended as follows.\n(2) For subsection (1) substitute—\n“(1) This section applies where—\n(a) an accelerated payment notice is given by virtue of section 219(2)(a) (notice given while a tax enquiry is in progress) (and not withdrawn), and\n(b) an amount is stated in the notice in accordance with section 220(2)(b).”\n(3) In subsection (2), for “the amount specified in the notice in accordance with section 220(2)(b)” substitute “ that amount ”.\n(4) Accordingly, in the heading for that section after “progress” insert “ : accelerated payment ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/11/schedule/18/paragraph/6",
    "retrieved_at": "2026-10-29T09:07:01.784220+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."
}