{
  "url": "https://openlegislation.uk/finance-act-2015/schedule-6/paragraph-11",
  "json_url": "https://openlegislation.uk/finance-act-2015/schedule-6/paragraph-11.json",
  "legislation": "ukpga/2015/11",
  "legislation_title": "Finance Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2015",
  "path": "schedule/6/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "(1) Part 6 of ITA 2007 is further amended as follows.\n(2) In section 309A—\n(a) omit subsections (5) and (6) (exception for community-based generation), and\n(b) in subsection (9), omit the definitions of “community benefit society”, “co-operative society” and “NI industrial and provident society”.\n(3) In section 309B—\n(a) omit subsections (3) and (4) (exception for community-based generation or production), and\n(b) omit subsection (6) (interpretation of section).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 6 para. 11 modified (30.11.2015) by The Finance Act 2015 (Paragraphs 10 to 12 of Schedule 6) Regulations 2015 (S.I. 2015/1836), regs. 1, 2(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/11/schedule/6/paragraph/11",
    "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."
}