{
  "url": "https://openlegislation.uk/finance-act-2015/section-123",
  "json_url": "https://openlegislation.uk/finance-act-2015/section-123.json",
  "legislation": "ukpga/2015/11",
  "legislation_title": "Finance Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2015",
  "path": "section/123",
  "kind": "section",
  "number": "123",
  "heading": "Status for tax purposes of certain bodies",
  "text": "In the enactments to which Part 1 of Schedule 6 to FA 2010 applies, any reference to a charity includes—\n(a) the Commonwealth War Graves Commission, and\n(b) the Imperial War Graves Endowment Fund Trustees.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/11/section/123",
    "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."
}