{
  "url": "https://openlegislation.uk/finance-act-2015/schedule-20/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-act-2015/schedule-20/paragraph-7.json",
  "legislation": "ukpga/2015/11",
  "legislation_title": "Finance Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2015",
  "path": "schedule/20/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "(1) Paragraph 21A (classification of territories) is amended as follows.\n(2) Before sub-paragraph (1) insert—\n“(A1) A category 0 territory is a territory designated as a category 0 territory by order made by the Treasury.”\n(3) For sub-paragraph (2) substitute—\n“(2) A category 2 territory is a territory that is not any of the following—\n(a) a category 0 territory;\n(b) a category 1 territory;\n(c) a category 3 territory.”\n(4) For sub-paragraph (7) substitute—\n“(7) An instrument containing (whether alone or with other provisions) the first order to be made under sub-paragraph (A1) may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the House of Commons.”",
  "extent": null,
  "status": "prospective",
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/7",
    "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."
}