{
  "url": "https://openlegislation.uk/finance-act-2016",
  "json_url": "https://openlegislation.uk/finance-act-2016.json",
  "id": "ukpga/2016/24",
  "title": "Finance Act 2016",
  "long_title": "An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.",
  "citation": "2016 c. 24",
  "type": "ukpga",
  "year": "2016",
  "number": "24",
  "version": "current",
  "date": "2016-09-15",
  "revised": true,
  "valid_from": "2026-06-25",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 12,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-2016/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Income tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1/crossheading/charge-and-principal-rates-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Charge and principal rates etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Income tax charge and rates for 2016-17",
      "url": "https://openlegislation.uk/finance-act-2016/section-1",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/charge-and-principal-rates-etc"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Basic rate limit for 2017-18",
      "url": "https://openlegislation.uk/finance-act-2016/section-2",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/charge-and-principal-rates-etc"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Personal allowance for 2017-18",
      "url": "https://openlegislation.uk/finance-act-2016/section-3",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/charge-and-principal-rates-etc"
    },
    {
      "path": "part/1/crossheading/rate-structure",
      "kind": "crossheading",
      "number": null,
      "heading": "Rate structure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Savings allowance, and savings nil rate etc",
      "url": "https://openlegislation.uk/finance-act-2016/section-4",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/rate-structure"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Rates of tax on dividend income, and abolition of dividend tax credits etc",
      "url": "https://openlegislation.uk/finance-act-2016/section-5",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/rate-structure"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Structure of income tax rates",
      "url": "https://openlegislation.uk/finance-act-2016/section-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/rate-structure"
    },
    {
      "path": "part/1/crossheading/employment-income-taxable-benefits",
      "kind": "crossheading",
      "number": null,
      "heading": "Employment income: taxable benefits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Taxable benefits: application of Chapters 5 to 7 of Part 3 of ITEPA 2003",
      "url": "https://openlegislation.uk/finance-act-2016/section-7",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/employment-income-taxable-benefits"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "Cars: appropriate percentage for 2019-20 and subsequent tax years",
      "url": "https://openlegislation.uk/finance-act-2016/section-8",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/employment-income-taxable-benefits"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Cars which cannot emit CO2: appropriate percentage for 2017-18 and 2018-19",
      "url": "https://openlegislation.uk/finance-act-2016/section-9",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/employment-income-taxable-benefits"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Diesel cars: appropriate percentage",
      "url": "https://openlegislation.uk/finance-act-2016/section-10",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/employment-income-taxable-benefits"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Cash equivalent of benefit of a van",
      "url": "https://openlegislation.uk/finance-act-2016/section-11",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/employment-income-taxable-benefits"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "Tax treatment of payments from sporting testimonials",
      "url": "https://openlegislation.uk/finance-act-2016/section-12",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/employment-income-taxable-benefits"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "Exemption for trivial benefits provided by employers",
      "url": "https://openlegislation.uk/finance-act-2016/section-13",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/employment-income-taxable-benefits"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Travel expenses of workers providing services through intermediaries",
      "url": "https://openlegislation.uk/finance-act-2016/section-14",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/employment-income-taxable-benefits"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Taxable benefits: PAYE",
      "url": "https://openlegislation.uk/finance-act-2016/section-15",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/employment-income-taxable-benefits"
    },
    {
      "path": "part/1/crossheading/employment-income-other-provision",
      "kind": "crossheading",
      "number": null,
      "heading": "Employment income: other provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Employee share schemes",
      "url": "https://openlegislation.uk/finance-act-2016/section-16",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/employment-income-other-provision"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Securities options",
      "url": "https://openlegislation.uk/finance-act-2016/section-17",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/employment-income-other-provision"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Employment income provided through third parties",
      "url": "https://openlegislation.uk/finance-act-2016/section-18",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/employment-income-other-provision"
    },
    {
      "path": "part/1/crossheading/pensions",
      "kind": "crossheading",
      "number": null,
      "heading": "Pensions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Standard lifetime allowance from 2016-17",
      "url": "https://openlegislation.uk/finance-act-2016/section-19",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/pensions"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Pensions bridging between retirement and state pension",
      "url": "https://openlegislation.uk/finance-act-2016/section-20",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/pensions"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Dependants' scheme pensions",
      "url": "https://openlegislation.uk/finance-act-2016/section-21",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/pensions"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Pension flexibility",
      "url": "https://openlegislation.uk/finance-act-2016/section-22",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/pensions"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Netherlands Benefit Act for Victims of Persecution 1940-1945",
      "url": "https://openlegislation.uk/finance-act-2016/section-23",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/pensions"
    },
    {
      "path": "part/1/crossheading/trading-and-other-income",
      "kind": "crossheading",
      "number": null,
      "heading": "Trading and other income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "Fixed-rate deductions for use of home for business purposes",
      "url": "https://openlegislation.uk/finance-act-2016/section-24",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/trading-and-other-income"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "Averaging profits of farmers etc",
      "url": "https://openlegislation.uk/finance-act-2016/section-25",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/trading-and-other-income"
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": "Relief for finance costs related to residential property businesses",
      "url": "https://openlegislation.uk/finance-act-2016/section-26",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/trading-and-other-income"
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": "Individual investment plans of deceased investors",
      "url": "https://openlegislation.uk/finance-act-2016/section-27",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/trading-and-other-income"
    },
    {
      "path": "part/1/crossheading/reliefs-enterprise-investment-scheme-venture-capital-trusts-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Reliefs: enterprise investment scheme, venture capital trusts etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/28",
      "kind": "section",
      "number": "28",
      "heading": "EIS, SEIS and VCTs: exclusion of energy generation",
      "url": "https://openlegislation.uk/finance-act-2016/section-28",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/reliefs-enterprise-investment-scheme-venture-capital-trusts-etc"
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": "EIS and VCTs: definition of certain periods",
      "url": "https://openlegislation.uk/finance-act-2016/section-29",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/reliefs-enterprise-investment-scheme-venture-capital-trusts-etc"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": "EIS and VCTs: election",
      "url": "https://openlegislation.uk/finance-act-2016/section-30",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/reliefs-enterprise-investment-scheme-venture-capital-trusts-etc"
    },
    {
      "path": "section/31",
      "kind": "section",
      "number": "31",
      "heading": "VCTs: requirements for giving approval",
      "url": "https://openlegislation.uk/finance-act-2016/section-31",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/reliefs-enterprise-investment-scheme-venture-capital-trusts-etc"
    },
    {
      "path": "part/1/crossheading/reliefs-peertopeer-lending",
      "kind": "crossheading",
      "number": null,
      "heading": "Reliefs: peer-to-peer lending",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": "Income tax relief for irrecoverable peer-to-peer loans",
      "url": "https://openlegislation.uk/finance-act-2016/section-32",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/reliefs-peertopeer-lending"
    },
    {
      "path": "part/1/crossheading/transactions-in-securities",
      "kind": "crossheading",
      "number": null,
      "heading": "Transactions in securities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": "Transactions in securities: company distributions",
      "url": "https://openlegislation.uk/finance-act-2016/section-33",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/transactions-in-securities"
    },
    {
      "path": "section/34",
      "kind": "section",
      "number": "34",
      "heading": "Transactions in securities: procedure for counteraction of advantage",
      "url": "https://openlegislation.uk/finance-act-2016/section-34",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/transactions-in-securities"
    },
    {
      "path": "section/35",
      "kind": "section",
      "number": "35",
      "heading": "Distributions in a winding up",
      "url": "https://openlegislation.uk/finance-act-2016/section-35",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/transactions-in-securities"
    },
    {
      "path": "part/1/crossheading/disguised-fees-and-carried-interest",
      "kind": "crossheading",
      "number": null,
      "heading": "Disguised fees and carried interest",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/36",
      "kind": "section",
      "number": "36",
      "heading": "Disguised investment management fees",
      "url": "https://openlegislation.uk/finance-act-2016/section-36",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/disguised-fees-and-carried-interest"
    },
    {
      "path": "section/37",
      "kind": "section",
      "number": "37",
      "heading": "Income-based carried interest",
      "url": "https://openlegislation.uk/finance-act-2016/section-37",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/disguised-fees-and-carried-interest"
    },
    {
      "path": "section/38",
      "kind": "section",
      "number": "38",
      "heading": "Income-based carried interest: persons coming to the UK",
      "url": "https://openlegislation.uk/finance-act-2016/section-38",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/disguised-fees-and-carried-interest"
    },
    {
      "path": "part/1/crossheading/deduction-at-source",
      "kind": "crossheading",
      "number": null,
      "heading": "Deduction at source",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/39",
      "kind": "section",
      "number": "39",
      "heading": "Deduction of income tax at source",
      "url": "https://openlegislation.uk/finance-act-2016/section-39",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/deduction-at-source"
    },
    {
      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": "Deduction of income tax at source: intellectual property",
      "url": "https://openlegislation.uk/finance-act-2016/section-40",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/deduction-at-source"
    },
    {
      "path": "section/41",
      "kind": "section",
      "number": "41",
      "heading": "Deduction of income tax at source: intellectual property - tax avoidance",
      "url": "https://openlegislation.uk/finance-act-2016/section-41",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/deduction-at-source"
    },
    {
      "path": "part/1/crossheading/receipts-from-intellectual-property",
      "kind": "crossheading",
      "number": null,
      "heading": "Receipts from intellectual property",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": "Receipts from intellectual property: territorial scope",
      "url": "https://openlegislation.uk/finance-act-2016/section-42",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/receipts-from-intellectual-property"
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": "Receipts from intellectual property: diverted profits tax",
      "url": "https://openlegislation.uk/finance-act-2016/section-43",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/receipts-from-intellectual-property"
    },
    {
      "path": "part/1/crossheading/supplementary-welfare-payments-northern-ireland",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary welfare payments: Northern Ireland",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": "Tax treatment of supplementary welfare payments: Northern Ireland",
      "url": "https://openlegislation.uk/finance-act-2016/section-44",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/supplementary-welfare-payments-northern-ireland"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Corporation tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/2/crossheading/charge-and-rates",
      "kind": "crossheading",
      "number": null,
      "heading": "Charge and rates",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": "Charge for financial year 2017",
      "url": "https://openlegislation.uk/finance-act-2016/section-45",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/charge-and-rates"
    },
    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": "Rate of corporation tax for financial year 2020",
      "url": "https://openlegislation.uk/finance-act-2016/section-46",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/charge-and-rates"
    },
    {
      "path": "part/2/crossheading/research-and-development",
      "kind": "crossheading",
      "number": null,
      "heading": "Research and development",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/47",
      "kind": "section",
      "number": "47",
      "heading": "Abolition of vaccine research relief",
      "url": "https://openlegislation.uk/finance-act-2016/section-47",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/research-and-development"
    },
    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": "Cap on R&D aid",
      "url": "https://openlegislation.uk/finance-act-2016/section-48",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/research-and-development"
    },
    {
      "path": "part/2/crossheading/loan-relationships",
      "kind": "crossheading",
      "number": null,
      "heading": "Loan relationships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/49",
      "kind": "section",
      "number": "49",
      "heading": "Loan relationships and derivative contracts",
      "url": "https://openlegislation.uk/finance-act-2016/section-49",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/loan-relationships"
    },
    {
      "path": "section/50",
      "kind": "section",
      "number": "50",
      "heading": "Loans to participators etc: rate of tax",
      "url": "https://openlegislation.uk/finance-act-2016/section-50",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/loan-relationships"
    },
    {
      "path": "section/51",
      "kind": "section",
      "number": "51",
      "heading": "Loans to participators etc: trustees of charitable trusts",
      "url": "https://openlegislation.uk/finance-act-2016/section-51",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/loan-relationships"
    },
    {
      "path": "part/2/crossheading/intangible-fixed-assets",
      "kind": "crossheading",
      "number": null,
      "heading": "Intangible fixed assets",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/52",
      "kind": "section",
      "number": "52",
      "heading": "Intangible fixed assets: pre-FA 2002 assets",
      "url": "https://openlegislation.uk/finance-act-2016/section-52",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/intangible-fixed-assets"
    },
    {
      "path": "section/53",
      "kind": "section",
      "number": "53",
      "heading": "Intangible fixed assets: transfers treated as at market value",
      "url": "https://openlegislation.uk/finance-act-2016/section-53",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/intangible-fixed-assets"
    },
    {
      "path": "part/2/crossheading/creative-industry-reliefs",
      "kind": "crossheading",
      "number": null,
      "heading": "Creative industry reliefs",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/54",
      "kind": "section",
      "number": "54",
      "heading": "Tax relief for production of orchestral concerts",
      "url": "https://openlegislation.uk/finance-act-2016/section-54",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/creative-industry-reliefs"
    },
    {
      "path": "section/55",
      "kind": "section",
      "number": "55",
      "heading": "Television and video games tax relief: consequential amendments",
      "url": "https://openlegislation.uk/finance-act-2016/section-55",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/creative-industry-reliefs"
    },
    {
      "path": "part/2/crossheading/banking-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Banking companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/56",
      "kind": "section",
      "number": "56",
      "heading": "Banking companies: excluded entities",
      "url": "https://openlegislation.uk/finance-act-2016/section-56",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/banking-companies"
    },
    {
      "path": "section/57",
      "kind": "section",
      "number": "57",
      "heading": "Banking companies: restrictions on loss relief etc",
      "url": "https://openlegislation.uk/finance-act-2016/section-57",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/banking-companies"
    },
    {
      "path": "part/2/crossheading/oil-and-gas",
      "kind": "crossheading",
      "number": null,
      "heading": "Oil and gas",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/58",
      "kind": "section",
      "number": "58",
      "heading": "Reduction in rate of supplementary charge",
      "url": "https://openlegislation.uk/finance-act-2016/section-58",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/oil-and-gas"
    },
    {
      "path": "section/59",
      "kind": "section",
      "number": "59",
      "heading": "Investment allowance: disqualifying conditions",
      "url": "https://openlegislation.uk/finance-act-2016/section-59",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/oil-and-gas"
    },
    {
      "path": "section/60",
      "kind": "section",
      "number": "60",
      "heading": "Investment allowance: power to expand meaning of “relevant income”",
      "url": "https://openlegislation.uk/finance-act-2016/section-60",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/oil-and-gas"
    },
    {
      "path": "section/61",
      "kind": "section",
      "number": "61",
      "heading": "Onshore allowance: disqualifying conditions",
      "url": "https://openlegislation.uk/finance-act-2016/section-61",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/oil-and-gas"
    },
    {
      "path": "section/62",
      "kind": "section",
      "number": "62",
      "heading": "Cluster area allowance: disqualifying conditions",
      "url": "https://openlegislation.uk/finance-act-2016/section-62",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/oil-and-gas"
    },
    {
      "path": "section/63",
      "kind": "section",
      "number": "63",
      "heading": "Cluster area allowance: power to expand meaning of “relevant income”",
      "url": "https://openlegislation.uk/finance-act-2016/section-63",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/oil-and-gas"
    },
    {
      "path": "part/2/crossheading/exploitation-of-patents-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Exploitation of patents etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/64",
      "kind": "section",
      "number": "64",
      "heading": "Profits from the exploitation of patents etc",
      "url": "https://openlegislation.uk/finance-act-2016/section-64",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/exploitation-of-patents-etc"
    },
    {
      "path": "part/2/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/65",
      "kind": "section",
      "number": "65",
      "heading": "Power to make regulations about the taxation of securitisation companies",
      "url": "https://openlegislation.uk/finance-act-2016/section-65",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/miscellaneous"
    },
    {
      "path": "section/66",
      "kind": "section",
      "number": "66",
      "heading": "Hybrid and other mismatches",
      "url": "https://openlegislation.uk/finance-act-2016/section-66",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/miscellaneous"
    },
    {
      "path": "section/67",
      "kind": "section",
      "number": "67",
      "heading": "Insurance companies carrying on long-term business",
      "url": "https://openlegislation.uk/finance-act-2016/section-67",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/miscellaneous"
    },
    {
      "path": "section/68",
      "kind": "section",
      "number": "68",
      "heading": "Taking over payment obligations as lessee of plant or machinery",
      "url": "https://openlegislation.uk/finance-act-2016/section-68",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/miscellaneous"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "Income tax and corporation tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/3/crossheading/capital-allowances",
      "kind": "crossheading",
      "number": null,
      "heading": "Capital allowances",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/69",
      "kind": "section",
      "number": "69",
      "heading": "Capital allowances: designated assisted areas",
      "url": "https://openlegislation.uk/finance-act-2016/section-69",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/capital-allowances"
    },
    {
      "path": "section/70",
      "kind": "section",
      "number": "70",
      "heading": "Capital allowances: anti-avoidance relating to disposals",
      "url": "https://openlegislation.uk/finance-act-2016/section-70",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/capital-allowances"
    },
    {
      "path": "part/3/crossheading/trade-and-property-business-profits",
      "kind": "crossheading",
      "number": null,
      "heading": "Trade and property business profits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/71",
      "kind": "section",
      "number": "71",
      "heading": "Trade and property business profits: money's worth",
      "url": "https://openlegislation.uk/finance-act-2016/section-71",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/trade-and-property-business-profits"
    },
    {
      "path": "section/72",
      "kind": "section",
      "number": "72",
      "heading": "Replacement and alteration of tools",
      "url": "https://openlegislation.uk/finance-act-2016/section-72",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/trade-and-property-business-profits"
    },
    {
      "path": "part/3/crossheading/property-business-deductions",
      "kind": "crossheading",
      "number": null,
      "heading": "Property business deductions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/73",
      "kind": "section",
      "number": "73",
      "heading": "Property business deductions: replacement of domestic items",
      "url": "https://openlegislation.uk/finance-act-2016/section-73",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/property-business-deductions"
    },
    {
      "path": "section/74",
      "kind": "section",
      "number": "74",
      "heading": "Property business deductions: wear and tear allowance",
      "url": "https://openlegislation.uk/finance-act-2016/section-74",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/property-business-deductions"
    },
    {
      "path": "part/3/crossheading/transfer-pricing",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfer pricing",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/75",
      "kind": "section",
      "number": "75",
      "heading": "Transfer pricing: application of OECD principles",
      "url": "https://openlegislation.uk/finance-act-2016/section-75",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/transfer-pricing"
    },
    {
      "path": "part/3/crossheading/transactions-in-uk-land",
      "kind": "crossheading",
      "number": null,
      "heading": "Transactions in UK land",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/76",
      "kind": "section",
      "number": "76",
      "heading": "Corporation tax: territorial scope etc",
      "url": "https://openlegislation.uk/finance-act-2016/section-76",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/transactions-in-uk-land"
    },
    {
      "path": "section/77",
      "kind": "section",
      "number": "77",
      "heading": "Corporation tax: transactions in UK land",
      "url": "https://openlegislation.uk/finance-act-2016/section-77",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/transactions-in-uk-land"
    },
    {
      "path": "section/78",
      "kind": "section",
      "number": "78",
      "heading": "Income tax: territorial scope etc",
      "url": "https://openlegislation.uk/finance-act-2016/section-78",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/transactions-in-uk-land"
    },
    {
      "path": "section/79",
      "kind": "section",
      "number": "79",
      "heading": "Income tax: transactions in UK land",
      "url": "https://openlegislation.uk/finance-act-2016/section-79",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/crossheading/transactions-in-uk-land"
    },
    {
      "path": "section/80",
      "kind": "section",
      "number": "80",
      "heading": "Pre-trading expenses",
      "url": "https://openlegislation.uk/finance-act-2016/section-80",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/transactions-in-uk-land"
    },
    {
      "path": "section/81",
      "kind": "section",
      "number": "81",
      "heading": "Commencement and transitional provision: sections 76, 77 and 80",
      "url": "https://openlegislation.uk/finance-act-2016/section-81",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/transactions-in-uk-land"
    },
    {
      "path": "section/82",
      "kind": "section",
      "number": "82",
      "heading": "Commencement and transitional provision: sections 78 and 79",
      "url": "https://openlegislation.uk/finance-act-2016/section-82",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/transactions-in-uk-land"
    },
    {
      "path": "part/4",
      "kind": "part",
      "number": "4",
      "heading": "Capital gains tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/4/crossheading/rate",
      "kind": "crossheading",
      "number": null,
      "heading": "Rate",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/83",
      "kind": "section",
      "number": "83",
      "heading": "Reduction in rate of capital gains tax",
      "url": "https://openlegislation.uk/finance-act-2016/section-83",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/rate"
    },
    {
      "path": "part/4/crossheading/entrepreneurs-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Entrepreneurs' relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/84",
      "kind": "section",
      "number": "84",
      "heading": "Entrepreneurs' relief: associated disposals",
      "url": "https://openlegislation.uk/finance-act-2016/section-84",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/entrepreneurs-relief"
    },
    {
      "path": "section/85",
      "kind": "section",
      "number": "85",
      "heading": "Entrepreneurs' relief: disposal of goodwill",
      "url": "https://openlegislation.uk/finance-act-2016/section-85",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/entrepreneurs-relief"
    },
    {
      "path": "section/86",
      "kind": "section",
      "number": "86",
      "heading": "Entrepreneurs' relief: “trading company” and “trading group”",
      "url": "https://openlegislation.uk/finance-act-2016/section-86",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/entrepreneurs-relief"
    },
    {
      "path": "part/4/crossheading/investors-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Investors' relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/87",
      "kind": "section",
      "number": "87",
      "heading": "Investors' relief",
      "url": "https://openlegislation.uk/finance-act-2016/section-87",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/investors-relief"
    },
    {
      "path": "part/4/crossheading/employee-shareholder-shares",
      "kind": "crossheading",
      "number": null,
      "heading": "Employee shareholder shares",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/88",
      "kind": "section",
      "number": "88",
      "heading": "Employee shareholder shares: limit on exemption",
      "url": "https://openlegislation.uk/finance-act-2016/section-88",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/employee-shareholder-shares"
    },
    {
      "path": "section/89",
      "kind": "section",
      "number": "89",
      "heading": "Employee shareholder shares: disguised fees and carried interest",
      "url": "https://openlegislation.uk/finance-act-2016/section-89",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/employee-shareholder-shares"
    },
    {
      "path": "part/4/crossheading/other-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Other provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/90",
      "kind": "section",
      "number": "90",
      "heading": "Disposals of UK residential property by non-residents etc",
      "url": "https://openlegislation.uk/finance-act-2016/section-90",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/other-provisions"
    },
    {
      "path": "section/91",
      "kind": "section",
      "number": "91",
      "heading": "NRCGT returns",
      "url": "https://openlegislation.uk/finance-act-2016/section-91",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/other-provisions"
    },
    {
      "path": "section/92",
      "kind": "section",
      "number": "92",
      "heading": "Addition of CGT to Provisional Collection of Taxes Act 1968",
      "url": "https://openlegislation.uk/finance-act-2016/section-92",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/other-provisions"
    },
    {
      "path": "part/5",
      "kind": "part",
      "number": "5",
      "heading": "Inheritance tax etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/93",
      "kind": "section",
      "number": "93",
      "heading": "Inheritance tax: increased nil-rate band",
      "url": "https://openlegislation.uk/finance-act-2016/section-93",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/94",
      "kind": "section",
      "number": "94",
      "heading": "Inheritance tax: pension drawdown funds",
      "url": "https://openlegislation.uk/finance-act-2016/section-94",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/95",
      "kind": "section",
      "number": "95",
      "heading": "Inheritance tax: victims of persecution during Second World War era",
      "url": "https://openlegislation.uk/finance-act-2016/section-95",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/96",
      "kind": "section",
      "number": "96",
      "heading": "Inheritance tax: gifts for national purposes etc",
      "url": "https://openlegislation.uk/finance-act-2016/section-96",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/97",
      "kind": "section",
      "number": "97",
      "heading": "Estate duty: objects of national, scientific, historic or artistic interest",
      "url": "https://openlegislation.uk/finance-act-2016/section-97",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "part/6",
      "kind": "part",
      "number": "6",
      "heading": "Apprenticeship levy",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/6/crossheading/basic-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Basic provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/98",
      "kind": "section",
      "number": "98",
      "heading": "Apprenticeship levy",
      "url": "https://openlegislation.uk/finance-act-2016/section-98",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/basic-provisions"
    },
    {
      "path": "section/99",
      "kind": "section",
      "number": "99",
      "heading": "Charge to apprenticeship levy",
      "url": "https://openlegislation.uk/finance-act-2016/section-99",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/basic-provisions"
    },
    {
      "path": "section/100",
      "kind": "section",
      "number": "100",
      "heading": "A person's pay bill for a tax year",
      "url": "https://openlegislation.uk/finance-act-2016/section-100",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/basic-provisions"
    },
    {
      "path": "part/6/crossheading/connected-companies-and-charities",
      "kind": "crossheading",
      "number": null,
      "heading": "Connected companies and charities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/101",
      "kind": "section",
      "number": "101",
      "heading": "Connected companies",
      "url": "https://openlegislation.uk/finance-act-2016/section-101",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/connected-companies-and-charities"
    },
    {
      "path": "section/102",
      "kind": "section",
      "number": "102",
      "heading": "Connected charities",
      "url": "https://openlegislation.uk/finance-act-2016/section-102",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/connected-companies-and-charities"
    },
    {
      "path": "part/6/crossheading/antiavoidance",
      "kind": "crossheading",
      "number": null,
      "heading": "Anti-avoidance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/103",
      "kind": "section",
      "number": "103",
      "heading": "Anti-avoidance",
      "url": "https://openlegislation.uk/finance-act-2016/section-103",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/antiavoidance"
    },
    {
      "path": "section/104",
      "kind": "section",
      "number": "104",
      "heading": "Application of other regimes to apprenticeship levy",
      "url": "https://openlegislation.uk/finance-act-2016/section-104",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/antiavoidance"
    },
    {
      "path": "part/6/crossheading/payment-collection-and-recovery",
      "kind": "crossheading",
      "number": null,
      "heading": "Payment, collection and recovery",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/105",
      "kind": "section",
      "number": "105",
      "heading": "Assessment, payment etc",
      "url": "https://openlegislation.uk/finance-act-2016/section-105",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/payment-collection-and-recovery"
    },
    {
      "path": "section/106",
      "kind": "section",
      "number": "106",
      "heading": "Recovery from third parties",
      "url": "https://openlegislation.uk/finance-act-2016/section-106",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/payment-collection-and-recovery"
    },
    {
      "path": "section/107",
      "kind": "section",
      "number": "107",
      "heading": "Real time information",
      "url": "https://openlegislation.uk/finance-act-2016/section-107",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/payment-collection-and-recovery"
    },
    {
      "path": "section/108",
      "kind": "section",
      "number": "108",
      "heading": "Time limits for assessment",
      "url": "https://openlegislation.uk/finance-act-2016/section-108",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/payment-collection-and-recovery"
    },
    {
      "path": "section/109",
      "kind": "section",
      "number": "109",
      "heading": "No deduction in respect of levy to be made from earnings",
      "url": "https://openlegislation.uk/finance-act-2016/section-109",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/payment-collection-and-recovery"
    },
    {
      "path": "section/110",
      "kind": "section",
      "number": "110",
      "heading": "Collectors and court proceedings",
      "url": "https://openlegislation.uk/finance-act-2016/section-110",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/payment-collection-and-recovery"
    },
    {
      "path": "part/6/crossheading/information-and-penalties",
      "kind": "crossheading",
      "number": null,
      "heading": "Information and penalties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/111",
      "kind": "section",
      "number": "111",
      "heading": "Records",
      "url": "https://openlegislation.uk/finance-act-2016/section-111",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/information-and-penalties"
    },
    {
      "path": "section/112",
      "kind": "section",
      "number": "112",
      "heading": "Information and inspection powers",
      "url": "https://openlegislation.uk/finance-act-2016/section-112",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/information-and-penalties"
    },
    {
      "path": "section/113",
      "kind": "section",
      "number": "113",
      "heading": "Penalties",
      "url": "https://openlegislation.uk/finance-act-2016/section-113",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/information-and-penalties"
    },
    {
      "path": "part/6/crossheading/appeals",
      "kind": "crossheading",
      "number": null,
      "heading": "Appeals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/114",
      "kind": "section",
      "number": "114",
      "heading": "Appeals",
      "url": "https://openlegislation.uk/finance-act-2016/section-114",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/appeals"
    },
    {
      "path": "part/6/crossheading/general",
      "kind": "crossheading",
      "number": null,
      "heading": "General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/115",
      "kind": "section",
      "number": "115",
      "heading": "Tax agents: dishonest conduct",
      "url": "https://openlegislation.uk/finance-act-2016/section-115",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/general"
    },
    {
      "path": "section/116",
      "kind": "section",
      "number": "116",
      "heading": "Provisional collection of apprenticeship levy",
      "url": "https://openlegislation.uk/finance-act-2016/section-116",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/general"
    },
    {
      "path": "section/117",
      "kind": "section",
      "number": "117",
      "heading": "Crown application",
      "url": "https://openlegislation.uk/finance-act-2016/section-117",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/general"
    },
    {
      "path": "section/118",
      "kind": "section",
      "number": "118",
      "heading": "Charities which are “connected” with one another",
      "url": "https://openlegislation.uk/finance-act-2016/section-118",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/general"
    },
    {
      "path": "section/119",
      "kind": "section",
      "number": "119",
      "heading": "Connection between charities: further provision",
      "url": "https://openlegislation.uk/finance-act-2016/section-119",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/general"
    },
    {
      "path": "section/120",
      "kind": "section",
      "number": "120",
      "heading": "General interpretation",
      "url": "https://openlegislation.uk/finance-act-2016/section-120",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/general"
    },
    {
      "path": "section/121",
      "kind": "section",
      "number": "121",
      "heading": "Regulations",
      "url": "https://openlegislation.uk/finance-act-2016/section-121",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/general"
    },
    {
      "path": "part/7",
      "kind": "part",
      "number": "7",
      "heading": "VAT",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/122",
      "kind": "section",
      "number": "122",
      "heading": "VAT: power to provide for persons to be eligible for refunds",
      "url": "https://openlegislation.uk/finance-act-2016/section-122",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/123",
      "kind": "section",
      "number": "123",
      "heading": "VAT: representatives and security",
      "url": "https://openlegislation.uk/finance-act-2016/section-123",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/124",
      "kind": "section",
      "number": "124",
      "heading": "VAT: joint and several liability of operators of online marketplaces",
      "url": "https://openlegislation.uk/finance-act-2016/section-124",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/125",
      "kind": "section",
      "number": "125",
      "heading": "VAT: Isle of Man charities",
      "url": "https://openlegislation.uk/finance-act-2016/section-125",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/126",
      "kind": "section",
      "number": "126",
      "heading": "VAT: women's sanitary products",
      "url": "https://openlegislation.uk/finance-act-2016/section-126",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "part/8",
      "kind": "part",
      "number": "8",
      "heading": "SDLT and ATED",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/8/crossheading/stamp-duty-land-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Stamp duty land tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "section/127",
      "kind": "section",
      "number": "127",
      "heading": "SDLT: calculating tax on non-residential and mixed transactions",
      "url": "https://openlegislation.uk/finance-act-2016/section-127",
      "extent": null,
      "status": null,
      "parent": "part/8/crossheading/stamp-duty-land-tax"
    },
    {
      "path": "section/128",
      "kind": "section",
      "number": "128",
      "heading": "SDLT: higher rates for additional dwellings etc",
      "url": "https://openlegislation.uk/finance-act-2016/section-128",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/crossheading/stamp-duty-land-tax"
    },
    {
      "path": "section/129",
      "kind": "section",
      "number": "129",
      "heading": "SDLT higher rate: land purchased for commercial use",
      "url": "https://openlegislation.uk/finance-act-2016/section-129",
      "extent": null,
      "status": null,
      "parent": "part/8/crossheading/stamp-duty-land-tax"
    },
    {
      "path": "section/130",
      "kind": "section",
      "number": "130",
      "heading": "SDLT higher rate: acquisition under regulated home reversion plan",
      "url": "https://openlegislation.uk/finance-act-2016/section-130",
      "extent": null,
      "status": null,
      "parent": "part/8/crossheading/stamp-duty-land-tax"
    },
    {
      "path": "section/131",
      "kind": "section",
      "number": "131",
      "heading": "SDLT higher rate: properties occupied by certain employees etc",
      "url": "https://openlegislation.uk/finance-act-2016/section-131",
      "extent": null,
      "status": null,
      "parent": "part/8/crossheading/stamp-duty-land-tax"
    },
    {
      "path": "section/132",
      "kind": "section",
      "number": "132",
      "heading": "SDLT: minor amendments of section 55 of FA 2003",
      "url": "https://openlegislation.uk/finance-act-2016/section-132",
      "extent": null,
      "status": null,
      "parent": "part/8/crossheading/stamp-duty-land-tax"
    },
    {
      "path": "section/133",
      "kind": "section",
      "number": "133",
      "heading": "SDLT: property authorised investment funds and co-ownership authorised contractual schemes",
      "url": "https://openlegislation.uk/finance-act-2016/section-133",
      "extent": null,
      "status": null,
      "parent": "part/8/crossheading/stamp-duty-land-tax"
    },
    {
      "path": "part/8/crossheading/annual-tax-on-enveloped-dwellings",
      "kind": "crossheading",
      "number": null,
      "heading": "Annual tax on enveloped dwellings",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "section/134",
      "kind": "section",
      "number": "134",
      "heading": "ATED: regulated home reversion plans",
      "url": "https://openlegislation.uk/finance-act-2016/section-134",
      "extent": null,
      "status": null,
      "parent": "part/8/crossheading/annual-tax-on-enveloped-dwellings"
    },
    {
      "path": "section/135",
      "kind": "section",
      "number": "135",
      "heading": "ATED: properties occupied by certain employees etc",
      "url": "https://openlegislation.uk/finance-act-2016/section-135",
      "extent": null,
      "status": null,
      "parent": "part/8/crossheading/annual-tax-on-enveloped-dwellings"
    },
    {
      "path": "section/136",
      "kind": "section",
      "number": "136",
      "heading": "ATED: alternative property finance - land in Scotland",
      "url": "https://openlegislation.uk/finance-act-2016/section-136",
      "extent": null,
      "status": null,
      "parent": "part/8/crossheading/annual-tax-on-enveloped-dwellings"
    },
    {
      "path": "part/9",
      "kind": "part",
      "number": "9",
      "heading": "Other taxes and duties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/9/crossheading/stamp-duty-and-stamp-duty-reserve-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Stamp duty and stamp duty reserve tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "section/137",
      "kind": "section",
      "number": "137",
      "heading": "Stamp duty: acquisition of target company's share capital",
      "url": "https://openlegislation.uk/finance-act-2016/section-137",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/stamp-duty-and-stamp-duty-reserve-tax"
    },
    {
      "path": "section/138",
      "kind": "section",
      "number": "138",
      "heading": "Stamp duty: transfers to depositaries or providers of clearance services",
      "url": "https://openlegislation.uk/finance-act-2016/section-138",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/stamp-duty-and-stamp-duty-reserve-tax"
    },
    {
      "path": "section/139",
      "kind": "section",
      "number": "139",
      "heading": "SDRT: transfers to depositaries or providers of clearance services",
      "url": "https://openlegislation.uk/finance-act-2016/section-139",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/stamp-duty-and-stamp-duty-reserve-tax"
    },
    {
      "path": "part/9/crossheading/petroleum-revenue-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Petroleum revenue tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "section/140",
      "kind": "section",
      "number": "140",
      "heading": "Petroleum revenue tax: rate",
      "url": "https://openlegislation.uk/finance-act-2016/section-140",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/petroleum-revenue-tax"
    },
    {
      "path": "part/9/crossheading/insurance-premium-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Insurance premium tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "section/141",
      "kind": "section",
      "number": "141",
      "heading": "Insurance premium tax: standard rate",
      "url": "https://openlegislation.uk/finance-act-2016/section-141",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/insurance-premium-tax"
    },
    {
      "path": "part/9/crossheading/landfill-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Landfill tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "section/142",
      "kind": "section",
      "number": "142",
      "heading": "Landfill tax: rates from 1 April 2017",
      "url": "https://openlegislation.uk/finance-act-2016/section-142",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/landfill-tax"
    },
    {
      "path": "section/143",
      "kind": "section",
      "number": "143",
      "heading": "Landfill tax: rates from 1 April 2018",
      "url": "https://openlegislation.uk/finance-act-2016/section-143",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/landfill-tax"
    },
    {
      "path": "part/9/crossheading/climate-change-levy",
      "kind": "crossheading",
      "number": null,
      "heading": "Climate change levy",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "section/144",
      "kind": "section",
      "number": "144",
      "heading": "CCL: abolition of exemption for electricity from renewable sources",
      "url": "https://openlegislation.uk/finance-act-2016/section-144",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/climate-change-levy"
    },
    {
      "path": "section/145",
      "kind": "section",
      "number": "145",
      "heading": "CCL: main rates from 1 April 2017",
      "url": "https://openlegislation.uk/finance-act-2016/section-145",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/climate-change-levy"
    },
    {
      "path": "section/146",
      "kind": "section",
      "number": "146",
      "heading": "CCL: main rates from 1 April 2018",
      "url": "https://openlegislation.uk/finance-act-2016/section-146",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/climate-change-levy"
    },
    {
      "path": "section/147",
      "kind": "section",
      "number": "147",
      "heading": "CCL: main rates from 1 April 2019",
      "url": "https://openlegislation.uk/finance-act-2016/section-147",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/climate-change-levy"
    },
    {
      "path": "section/148",
      "kind": "section",
      "number": "148",
      "heading": "CCL: reduced rates from 1 April 2019",
      "url": "https://openlegislation.uk/finance-act-2016/section-148",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/climate-change-levy"
    },
    {
      "path": "part/9/crossheading/air-passenger-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Air passenger duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "section/149",
      "kind": "section",
      "number": "149",
      "heading": "APD: rates from 1 April 2016",
      "url": "https://openlegislation.uk/finance-act-2016/section-149",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/air-passenger-duty"
    },
    {
      "path": "part/9/crossheading/vehicle-excise-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Vehicle excise duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "section/150",
      "kind": "section",
      "number": "150",
      "heading": "VED: rates for light passenger vehicles, light goods vehicles, motorcycles etc",
      "url": "https://openlegislation.uk/finance-act-2016/section-150",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/vehicle-excise-duty"
    },
    {
      "path": "section/151",
      "kind": "section",
      "number": "151",
      "heading": "VED: extension of old vehicles exemption from 1 April 2017",
      "url": "https://openlegislation.uk/finance-act-2016/section-151",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/vehicle-excise-duty"
    },
    {
      "path": "part/9/crossheading/other-excise-duties",
      "kind": "crossheading",
      "number": null,
      "heading": "Other excise duties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "section/152",
      "kind": "section",
      "number": "152",
      "heading": "Gaming duty: rates",
      "url": "https://openlegislation.uk/finance-act-2016/section-152",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/other-excise-duties"
    },
    {
      "path": "section/153",
      "kind": "section",
      "number": "153",
      "heading": "Fuel duties: aqua methanol etc",
      "url": "https://openlegislation.uk/finance-act-2016/section-153",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/other-excise-duties"
    },
    {
      "path": "section/154",
      "kind": "section",
      "number": "154",
      "heading": "Tobacco products duty: rates",
      "url": "https://openlegislation.uk/finance-act-2016/section-154",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/other-excise-duties"
    },
    {
      "path": "section/155",
      "kind": "section",
      "number": "155",
      "heading": "Alcoholic liquor duties: rates",
      "url": "https://openlegislation.uk/finance-act-2016/section-155",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/other-excise-duties"
    },
    {
      "path": "part/10",
      "kind": "part",
      "number": "10",
      "heading": "Tax avoidance and evasion",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/10/crossheading/general-antiabuse-rule",
      "kind": "crossheading",
      "number": null,
      "heading": "General anti-abuse rule",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/10"
    },
    {
      "path": "section/156",
      "kind": "section",
      "number": "156",
      "heading": "General anti-abuse rule: provisional counteractions",
      "url": "https://openlegislation.uk/finance-act-2016/section-156",
      "extent": null,
      "status": null,
      "parent": "part/10/crossheading/general-antiabuse-rule"
    },
    {
      "path": "section/157",
      "kind": "section",
      "number": "157",
      "heading": "General anti-abuse rule: binding of tax arrangements to lead arrangements",
      "url": "https://openlegislation.uk/finance-act-2016/section-157",
      "extent": null,
      "status": null,
      "parent": "part/10/crossheading/general-antiabuse-rule"
    },
    {
      "path": "section/158",
      "kind": "section",
      "number": "158",
      "heading": "General anti-abuse rule: penalty",
      "url": "https://openlegislation.uk/finance-act-2016/section-158",
      "extent": null,
      "status": null,
      "parent": "part/10/crossheading/general-antiabuse-rule"
    },
    {
      "path": "part/10/crossheading/tackling-frequent-avoidance",
      "kind": "crossheading",
      "number": null,
      "heading": "Tackling frequent avoidance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/10"
    },
    {
      "path": "section/159",
      "kind": "section",
      "number": "159",
      "heading": "Serial tax avoidance",
      "url": "https://openlegislation.uk/finance-act-2016/section-159",
      "extent": null,
      "status": null,
      "parent": "part/10/crossheading/tackling-frequent-avoidance"
    },
    {
      "path": "section/160",
      "kind": "section",
      "number": "160",
      "heading": "Promoters of tax avoidance schemes",
      "url": "https://openlegislation.uk/finance-act-2016/section-160",
      "extent": null,
      "status": null,
      "parent": "part/10/crossheading/tackling-frequent-avoidance"
    },
    {
      "path": "section/161",
      "kind": "section",
      "number": "161",
      "heading": "Large businesses: tax strategies and sanctions for persistently unco-operative behaviour",
      "url": "https://openlegislation.uk/finance-act-2016/section-161",
      "extent": null,
      "status": null,
      "parent": "part/10/crossheading/tackling-frequent-avoidance"
    },
    {
      "path": "part/10/crossheading/offshore-activities",
      "kind": "crossheading",
      "number": null,
      "heading": "Offshore activities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/10"
    },
    {
      "path": "section/162",
      "kind": "section",
      "number": "162",
      "heading": "Penalties for enablers of offshore tax evasion or non-compliance",
      "url": "https://openlegislation.uk/finance-act-2016/section-162",
      "extent": null,
      "status": null,
      "parent": "part/10/crossheading/offshore-activities"
    },
    {
      "path": "section/163",
      "kind": "section",
      "number": "163",
      "heading": "Penalties in connection with offshore matters and offshore transfers",
      "url": "https://openlegislation.uk/finance-act-2016/section-163",
      "extent": null,
      "status": null,
      "parent": "part/10/crossheading/offshore-activities"
    },
    {
      "path": "section/164",
      "kind": "section",
      "number": "164",
      "heading": "Offshore tax errors etc: publishing details of deliberate tax defaulters",
      "url": "https://openlegislation.uk/finance-act-2016/section-164",
      "extent": null,
      "status": null,
      "parent": "part/10/crossheading/offshore-activities"
    },
    {
      "path": "section/165",
      "kind": "section",
      "number": "165",
      "heading": "Asset-based penalties for offshore inaccuracies and failures",
      "url": "https://openlegislation.uk/finance-act-2016/section-165",
      "extent": null,
      "status": null,
      "parent": "part/10/crossheading/offshore-activities"
    },
    {
      "path": "section/166",
      "kind": "section",
      "number": "166",
      "heading": "Offences relating to offshore income, assets and activities",
      "url": "https://openlegislation.uk/finance-act-2016/section-166",
      "extent": null,
      "status": null,
      "parent": "part/10/crossheading/offshore-activities"
    },
    {
      "path": "part/11",
      "kind": "part",
      "number": "11",
      "heading": "Administration, enforcement and supplementary powers",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/11/crossheading/assessment-and-returns",
      "kind": "crossheading",
      "number": null,
      "heading": "Assessment and returns",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11"
    },
    {
      "path": "section/167",
      "kind": "section",
      "number": "167",
      "heading": "Simple assessments",
      "url": "https://openlegislation.uk/finance-act-2016/section-167",
      "extent": null,
      "status": null,
      "parent": "part/11/crossheading/assessment-and-returns"
    },
    {
      "path": "section/168",
      "kind": "section",
      "number": "168",
      "heading": "Time limit for self assessment tax returns",
      "url": "https://openlegislation.uk/finance-act-2016/section-168",
      "extent": null,
      "status": null,
      "parent": "part/11/crossheading/assessment-and-returns"
    },
    {
      "path": "section/169",
      "kind": "section",
      "number": "169",
      "heading": "HMRC power to withdraw notice to file a tax return",
      "url": "https://openlegislation.uk/finance-act-2016/section-169",
      "extent": null,
      "status": null,
      "parent": "part/11/crossheading/assessment-and-returns"
    },
    {
      "path": "part/11/crossheading/judgment-debts",
      "kind": "crossheading",
      "number": null,
      "heading": "Judgment debts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11"
    },
    {
      "path": "section/170",
      "kind": "section",
      "number": "170",
      "heading": "Rate of interest applicable to judgment debts etc: Scotland",
      "url": "https://openlegislation.uk/finance-act-2016/section-170",
      "extent": "S",
      "status": null,
      "parent": "part/11/crossheading/judgment-debts"
    },
    {
      "path": "section/171",
      "kind": "section",
      "number": "171",
      "heading": "Rate of interest applicable to judgment debts etc: Northern Ireland",
      "url": "https://openlegislation.uk/finance-act-2016/section-171",
      "extent": "N.I.",
      "status": null,
      "parent": "part/11/crossheading/judgment-debts"
    },
    {
      "path": "section/172",
      "kind": "section",
      "number": "172",
      "heading": "Rate of interest applicable to judgment debts etc: England and Wales",
      "url": "https://openlegislation.uk/finance-act-2016/section-172",
      "extent": "E+W",
      "status": null,
      "parent": "part/11/crossheading/judgment-debts"
    },
    {
      "path": "part/11/crossheading/enforcement-powers",
      "kind": "crossheading",
      "number": null,
      "heading": "Enforcement powers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11"
    },
    {
      "path": "section/173",
      "kind": "section",
      "number": "173",
      "heading": "Gift aid: power to impose penalties on charities and intermediaries",
      "url": "https://openlegislation.uk/finance-act-2016/section-173",
      "extent": null,
      "status": null,
      "parent": "part/11/crossheading/enforcement-powers"
    },
    {
      "path": "section/174",
      "kind": "section",
      "number": "174",
      "heading": "Proceedings under customs and excise Acts: prosecuting authority",
      "url": "https://openlegislation.uk/finance-act-2016/section-174",
      "extent": null,
      "status": null,
      "parent": "part/11/crossheading/enforcement-powers"
    },
    {
      "path": "section/175",
      "kind": "section",
      "number": "175",
      "heading": "Detention and seizure under CEMA 1979: notice requirements etc",
      "url": "https://openlegislation.uk/finance-act-2016/section-175",
      "extent": null,
      "status": null,
      "parent": "part/11/crossheading/enforcement-powers"
    },
    {
      "path": "section/176",
      "kind": "section",
      "number": "176",
      "heading": "Data-gathering powers: providers of payment or intermediary services",
      "url": "https://openlegislation.uk/finance-act-2016/section-176",
      "extent": null,
      "status": null,
      "parent": "part/11/crossheading/enforcement-powers"
    },
    {
      "path": "section/177",
      "kind": "section",
      "number": "177",
      "heading": "Data-gathering powers: daily penalties for extended default",
      "url": "https://openlegislation.uk/finance-act-2016/section-177",
      "extent": null,
      "status": null,
      "parent": "part/11/crossheading/enforcement-powers"
    },
    {
      "path": "part/11/crossheading/payment",
      "kind": "crossheading",
      "number": null,
      "heading": "Payment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11"
    },
    {
      "path": "section/178",
      "kind": "section",
      "number": "178",
      "heading": "Extension of provisions about set-off to Scotland",
      "url": "https://openlegislation.uk/finance-act-2016/section-178",
      "extent": null,
      "status": null,
      "parent": "part/11/crossheading/payment"
    },
    {
      "path": "part/11/crossheading/raw-tobacco",
      "kind": "crossheading",
      "number": null,
      "heading": "Raw tobacco",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11"
    },
    {
      "path": "section/179",
      "kind": "section",
      "number": "179",
      "heading": "Raw tobacco approval scheme",
      "url": "https://openlegislation.uk/finance-act-2016/section-179",
      "extent": null,
      "status": null,
      "parent": "part/11/crossheading/raw-tobacco"
    },
    {
      "path": "part/11/crossheading/state-aids-granted-through-provision-of-tax-advantages",
      "kind": "crossheading",
      "number": null,
      "heading": "State aids granted through provision of tax advantages",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/11"
    },
    {
      "path": "section/180",
      "kind": "section",
      "number": "180",
      "heading": "Powers to obtain information about certain tax advantages",
      "url": "https://openlegislation.uk/finance-act-2016/section-180",
      "extent": null,
      "status": null,
      "parent": "part/11/crossheading/state-aids-granted-through-provision-of-tax-advantages"
    },
    {
      "path": "section/181",
      "kind": "section",
      "number": "181",
      "heading": "Power to publish state aid information",
      "url": "https://openlegislation.uk/finance-act-2016/section-181",
      "extent": null,
      "status": null,
      "parent": "part/11/crossheading/state-aids-granted-through-provision-of-tax-advantages"
    },
    {
      "path": "section/182",
      "kind": "section",
      "number": "182",
      "heading": "Information powers: supplementary",
      "url": "https://openlegislation.uk/finance-act-2016/section-182",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/11/crossheading/state-aids-granted-through-provision-of-tax-advantages"
    },
    {
      "path": "part/11/crossheading/qualifying-transformer-vehicles",
      "kind": "crossheading",
      "number": null,
      "heading": "Qualifying transformer vehicles",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11"
    },
    {
      "path": "section/183",
      "kind": "section",
      "number": "183",
      "heading": "Qualifying transformer vehicles",
      "url": "https://openlegislation.uk/finance-act-2016/section-183",
      "extent": null,
      "status": null,
      "parent": "part/11/crossheading/qualifying-transformer-vehicles"
    },
    {
      "path": "part/12",
      "kind": "part",
      "number": "12",
      "heading": "Office of Tax Simplification",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "section/184",
      "kind": "section",
      "number": "184",
      "heading": "Office of Tax Simplification",
      "url": "https://openlegislation.uk/finance-act-2016/section-184",
      "extent": null,
      "status": "repealed",
      "parent": "part/12"
    },
    {
      "path": "section/185",
      "kind": "section",
      "number": "185",
      "heading": "Functions of the OTS: general",
      "url": "https://openlegislation.uk/finance-act-2016/section-185",
      "extent": null,
      "status": "repealed",
      "parent": "part/12"
    },
    {
      "path": "section/186",
      "kind": "section",
      "number": "186",
      "heading": "Functions of the OTS: reviews and reports",
      "url": "https://openlegislation.uk/finance-act-2016/section-186",
      "extent": null,
      "status": "repealed",
      "parent": "part/12"
    },
    {
      "path": "section/187",
      "kind": "section",
      "number": "187",
      "heading": "Annual report",
      "url": "https://openlegislation.uk/finance-act-2016/section-187",
      "extent": null,
      "status": "repealed",
      "parent": "part/12"
    },
    {
      "path": "section/188",
      "kind": "section",
      "number": "188",
      "heading": "Review of the OTS",
      "url": "https://openlegislation.uk/finance-act-2016/section-188",
      "extent": null,
      "status": "repealed",
      "parent": "part/12"
    },
    {
      "path": "section/189",
      "kind": "section",
      "number": "189",
      "heading": "Commencement",
      "url": "https://openlegislation.uk/finance-act-2016/section-189",
      "extent": null,
      "status": "repealed",
      "parent": "part/12"
    },
    {
      "path": "part/13",
      "kind": "part",
      "number": "13",
      "heading": "Final",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/190",
      "kind": "section",
      "number": "190",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/finance-act-2016/section-190",
      "extent": null,
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "section/191",
      "kind": "section",
      "number": "191",
      "heading": "Short title",
      "url": "https://openlegislation.uk/finance-act-2016/section-191",
      "extent": null,
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "Abolition of dividend tax credits etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1/crossheading/main-repeals",
      "kind": "crossheading",
      "number": null,
      "heading": "Main repeals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/main-repeals"
    },
    {
      "path": "schedule/1/crossheading/further-amendments-in-ittoia-2005",
      "kind": "crossheading",
      "number": null,
      "heading": "Further amendments in ITTOIA 2005",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-ittoia-2005"
    },
    {
      "path": "schedule/1/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-ittoia-2005"
    },
    {
      "path": "schedule/1/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-ittoia-2005"
    },
    {
      "path": "schedule/1/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-ittoia-2005"
    },
    {
      "path": "schedule/1/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-ittoia-2005"
    },
    {
      "path": "schedule/1/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-ittoia-2005"
    },
    {
      "path": "schedule/1/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-ittoia-2005"
    },
    {
      "path": "schedule/1/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-ittoia-2005"
    },
    {
      "path": "schedule/1/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-ittoia-2005"
    },
    {
      "path": "schedule/1/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-ittoia-2005"
    },
    {
      "path": "schedule/1/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-ittoia-2005"
    },
    {
      "path": "schedule/1/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-ittoia-2005"
    },
    {
      "path": "schedule/1/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-ittoia-2005"
    },
    {
      "path": "schedule/1/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-ittoia-2005"
    },
    {
      "path": "schedule/1/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-ittoia-2005"
    },
    {
      "path": "schedule/1/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-ittoia-2005"
    },
    {
      "path": "schedule/1/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-ittoia-2005"
    },
    {
      "path": "schedule/1/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-ittoia-2005"
    },
    {
      "path": "schedule/1/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-ittoia-2005"
    },
    {
      "path": "schedule/1/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-ittoia-2005"
    },
    {
      "path": "schedule/1/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-ittoia-2005"
    },
    {
      "path": "schedule/1/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-ittoia-2005"
    },
    {
      "path": "schedule/1/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-ittoia-2005"
    },
    {
      "path": "schedule/1/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-ittoia-2005"
    },
    {
      "path": "schedule/1/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-ittoia-2005"
    },
    {
      "path": "schedule/1/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-ittoia-2005"
    },
    {
      "path": "schedule/1/crossheading/further-amendments-in-cta-2010",
      "kind": "crossheading",
      "number": null,
      "heading": "Further amendments in CTA 2010",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-cta-2010"
    },
    {
      "path": "schedule/1/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-cta-2010"
    },
    {
      "path": "schedule/1/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-cta-2010"
    },
    {
      "path": "schedule/1/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-cta-2010"
    },
    {
      "path": "schedule/1/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-cta-2010"
    },
    {
      "path": "schedule/1/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-cta-2010"
    },
    {
      "path": "schedule/1/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-cta-2010"
    },
    {
      "path": "schedule/1/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-cta-2010"
    },
    {
      "path": "schedule/1/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-36",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-cta-2010"
    },
    {
      "path": "schedule/1/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-37",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-cta-2010"
    },
    {
      "path": "schedule/1/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-38",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-cta-2010"
    },
    {
      "path": "schedule/1/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-39",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-cta-2010"
    },
    {
      "path": "schedule/1/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-40",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-cta-2010"
    },
    {
      "path": "schedule/1/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-41",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-cta-2010"
    },
    {
      "path": "schedule/1/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-42",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-cta-2010"
    },
    {
      "path": "schedule/1/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-43",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-cta-2010"
    },
    {
      "path": "schedule/1/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-44",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-cta-2010"
    },
    {
      "path": "schedule/1/paragraph/45",
      "kind": "paragraph",
      "number": "45",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-45",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-cta-2010"
    },
    {
      "path": "schedule/1/paragraph/46",
      "kind": "paragraph",
      "number": "46",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-46",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-cta-2010"
    },
    {
      "path": "schedule/1/paragraph/47",
      "kind": "paragraph",
      "number": "47",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-47",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-cta-2010"
    },
    {
      "path": "schedule/1/paragraph/48",
      "kind": "paragraph",
      "number": "48",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-48",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-cta-2010"
    },
    {
      "path": "schedule/1/paragraph/49",
      "kind": "paragraph",
      "number": "49",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-49",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-cta-2010"
    },
    {
      "path": "schedule/1/paragraph/50",
      "kind": "paragraph",
      "number": "50",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-50",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/further-amendments-in-cta-2010"
    },
    {
      "path": "schedule/1/crossheading/other-amendments",
      "kind": "crossheading",
      "number": null,
      "heading": "Other amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/51",
      "kind": "paragraph",
      "number": "51",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-51",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/other-amendments"
    },
    {
      "path": "schedule/1/paragraph/52",
      "kind": "paragraph",
      "number": "52",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-52",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/other-amendments"
    },
    {
      "path": "schedule/1/paragraph/53",
      "kind": "paragraph",
      "number": "53",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-53",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/other-amendments"
    },
    {
      "path": "schedule/1/paragraph/54",
      "kind": "paragraph",
      "number": "54",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-54",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/other-amendments"
    },
    {
      "path": "schedule/1/paragraph/55",
      "kind": "paragraph",
      "number": "55",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-55",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/other-amendments"
    },
    {
      "path": "schedule/1/paragraph/56",
      "kind": "paragraph",
      "number": "56",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-56",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/other-amendments"
    },
    {
      "path": "schedule/1/paragraph/57",
      "kind": "paragraph",
      "number": "57",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-57",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/other-amendments"
    },
    {
      "path": "schedule/1/paragraph/58",
      "kind": "paragraph",
      "number": "58",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-58",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/other-amendments"
    },
    {
      "path": "schedule/1/paragraph/59",
      "kind": "paragraph",
      "number": "59",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-59",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/other-amendments"
    },
    {
      "path": "schedule/1/paragraph/60",
      "kind": "paragraph",
      "number": "60",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-60",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/other-amendments"
    },
    {
      "path": "schedule/1/paragraph/61",
      "kind": "paragraph",
      "number": "61",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-61",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/other-amendments"
    },
    {
      "path": "schedule/1/paragraph/62",
      "kind": "paragraph",
      "number": "62",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-62",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/other-amendments"
    },
    {
      "path": "schedule/1/paragraph/63",
      "kind": "paragraph",
      "number": "63",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-63",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/other-amendments"
    },
    {
      "path": "schedule/1/paragraph/64",
      "kind": "paragraph",
      "number": "64",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-64",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/other-amendments"
    },
    {
      "path": "schedule/1/paragraph/65",
      "kind": "paragraph",
      "number": "65",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-65",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/other-amendments"
    },
    {
      "path": "schedule/1/paragraph/66",
      "kind": "paragraph",
      "number": "66",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-66",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/other-amendments"
    },
    {
      "path": "schedule/1/paragraph/67",
      "kind": "paragraph",
      "number": "67",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-67",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/other-amendments"
    },
    {
      "path": "schedule/1/paragraph/68",
      "kind": "paragraph",
      "number": "68",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-68",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/other-amendments"
    },
    {
      "path": "schedule/1/paragraph/69",
      "kind": "paragraph",
      "number": "69",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-69",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/other-amendments"
    },
    {
      "path": "schedule/1/paragraph/70",
      "kind": "paragraph",
      "number": "70",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-70",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/other-amendments"
    },
    {
      "path": "schedule/1/paragraph/71",
      "kind": "paragraph",
      "number": "71",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-71",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/other-amendments"
    },
    {
      "path": "schedule/1/paragraph/72",
      "kind": "paragraph",
      "number": "72",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-72",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/other-amendments"
    },
    {
      "path": "schedule/1/crossheading/commencement",
      "kind": "crossheading",
      "number": null,
      "heading": "Commencement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/73",
      "kind": "paragraph",
      "number": "73",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-73",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/commencement"
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "2",
      "heading": "Sporting testimonial payments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/2/crossheading/income-tax-sporting-testimonial-payments-treated-as-earnings",
      "kind": "crossheading",
      "number": null,
      "heading": "Income tax: sporting testimonial payments treated as earnings",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-2/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/2/crossheading/income-tax-sporting-testimonial-payments-treated-as-earnings"
    },
    {
      "path": "schedule/2/crossheading/income-tax-limited-exemption-for-sporting-testimonial-payments",
      "kind": "crossheading",
      "number": null,
      "heading": "Income tax: limited exemption for sporting testimonial payments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-2/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/2/crossheading/income-tax-limited-exemption-for-sporting-testimonial-payments"
    },
    {
      "path": "schedule/2/crossheading/corporation-tax-deductions-from-total-profits-for-sporting-testimonial-payments-and-associated-payments",
      "kind": "crossheading",
      "number": null,
      "heading": "Corporation tax: deductions from total profits for sporting testimonial payments and associated payments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-2/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/2/crossheading/corporation-tax-deductions-from-total-profits-for-sporting-testimonial-payments-and-associated-payments"
    },
    {
      "path": "schedule/2/crossheading/application-of-this-schedule",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of this Schedule",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-2/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/2/crossheading/application-of-this-schedule"
    },
    {
      "path": "schedule/3",
      "kind": "schedule",
      "number": "3",
      "heading": "Employee share schemes: minor amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/3/crossheading/enterprise-management-incentives-and-employee-ownership-trusts",
      "kind": "crossheading",
      "number": null,
      "heading": "Enterprise management incentives and employee ownership trusts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-3/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/enterprise-management-incentives-and-employee-ownership-trusts"
    },
    {
      "path": "schedule/3/crossheading/share-incentive-plans",
      "kind": "crossheading",
      "number": null,
      "heading": "Share incentive plans",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-3/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/share-incentive-plans"
    },
    {
      "path": "schedule/3/crossheading/notification-of-plans-and-schemes-to-hmrc",
      "kind": "crossheading",
      "number": null,
      "heading": "Notification of plans and schemes to HMRC",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-3/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/notification-of-plans-and-schemes-to-hmrc"
    },
    {
      "path": "schedule/3/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-3/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/notification-of-plans-and-schemes-to-hmrc"
    },
    {
      "path": "schedule/3/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-3/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/notification-of-plans-and-schemes-to-hmrc"
    },
    {
      "path": "schedule/3/crossheading/price-for-acquisition-of-shares-under-share-option",
      "kind": "crossheading",
      "number": null,
      "heading": "Price for acquisition of shares under share option",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-3/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/price-for-acquisition-of-shares-under-share-option"
    },
    {
      "path": "schedule/3/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-3/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/price-for-acquisition-of-shares-under-share-option"
    },
    {
      "path": "schedule/3/crossheading/tagalong-rights",
      "kind": "crossheading",
      "number": null,
      "heading": "Tag-along rights",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-3/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/tagalong-rights"
    },
    {
      "path": "schedule/3/crossheading/exercise-of-emi-options",
      "kind": "crossheading",
      "number": null,
      "heading": "Exercise of EMI options",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-3/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/exercise-of-emi-options"
    },
    {
      "path": "schedule/4",
      "kind": "schedule",
      "number": "4",
      "heading": "Pensions: lump sum allowance and lump sum and death benefit allowance: transitional provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/4/part/1",
      "kind": "part",
      "number": "1",
      "heading": "“Fixed protection 2016”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/part/1/crossheading/the-protection",
      "kind": "crossheading",
      "number": null,
      "heading": "The protection",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1"
    },
    {
      "path": "schedule/4/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1/crossheading/the-protection"
    },
    {
      "path": "schedule/4/part/1/crossheading/the-initial-conditions",
      "kind": "crossheading",
      "number": null,
      "heading": "The initial conditions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1"
    },
    {
      "path": "schedule/4/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1/crossheading/the-initial-conditions"
    },
    {
      "path": "schedule/4/part/1/crossheading/protectioncessation-events",
      "kind": "crossheading",
      "number": null,
      "heading": "Protection-cessation events",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1"
    },
    {
      "path": "schedule/4/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1/crossheading/protectioncessation-events"
    },
    {
      "path": "schedule/4/part/1/crossheading/protectioncessation-events-interpretation-benefit-accrual",
      "kind": "crossheading",
      "number": null,
      "heading": "Protection-cessation events: interpretation: “benefit accrual”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1"
    },
    {
      "path": "schedule/4/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1/crossheading/protectioncessation-events-interpretation-benefit-accrual"
    },
    {
      "path": "schedule/4/part/1/crossheading/protectioncessation-events-interpretation-impermissible-transfer",
      "kind": "crossheading",
      "number": null,
      "heading": "Protection-cessation events: interpretation: “impermissible transfer”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1"
    },
    {
      "path": "schedule/4/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1/crossheading/protectioncessation-events-interpretation-impermissible-transfer"
    },
    {
      "path": "schedule/4/part/1/crossheading/protectioncessation-events-interpretation-permitted-transfer",
      "kind": "crossheading",
      "number": null,
      "heading": "Protection-cessation events: interpretation: “permitted transfer”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1"
    },
    {
      "path": "schedule/4/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1/crossheading/protectioncessation-events-interpretation-permitted-transfer"
    },
    {
      "path": "schedule/4/part/1/crossheading/protectioncessation-events-interpretation-permitted-circumstances",
      "kind": "crossheading",
      "number": null,
      "heading": "Protection-cessation events: interpretation: “permitted circumstances”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1"
    },
    {
      "path": "schedule/4/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1/crossheading/protectioncessation-events-interpretation-permitted-circumstances"
    },
    {
      "path": "schedule/4/part/1/crossheading/protectioncessation-events-interpretation-relieved-nonuk-pension-schemes",
      "kind": "crossheading",
      "number": null,
      "heading": "Protection-cessation events: interpretation: relieved non-UK pension schemes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1"
    },
    {
      "path": "schedule/4/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1/crossheading/protectioncessation-events-interpretation-relieved-nonuk-pension-schemes"
    },
    {
      "path": "schedule/4/part/2",
      "kind": "part",
      "number": "2",
      "heading": "“Individual protection 2016”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/part/2/crossheading/the-protection",
      "kind": "crossheading",
      "number": null,
      "heading": "The protection",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2"
    },
    {
      "path": "schedule/4/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2/crossheading/the-protection"
    },
    {
      "path": "schedule/4/part/2/crossheading/amount-a-pre6-april-2006-pensions-in-payment",
      "kind": "crossheading",
      "number": null,
      "heading": "Amount A (pre-6 April 2006 pensions in payment)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2"
    },
    {
      "path": "schedule/4/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2/crossheading/amount-a-pre6-april-2006-pensions-in-payment"
    },
    {
      "path": "schedule/4/part/2/crossheading/amount-b-pre6-april-2016-benefit-crystallisation-events",
      "kind": "crossheading",
      "number": null,
      "heading": "Amount B (pre-6 April 2016 benefit crystallisation events)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2"
    },
    {
      "path": "schedule/4/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2/crossheading/amount-b-pre6-april-2016-benefit-crystallisation-events"
    },
    {
      "path": "schedule/4/part/2/crossheading/amount-c-uncrystallised-rights-at-end-of-5-april-2016-under-registered-pension-schemes",
      "kind": "crossheading",
      "number": null,
      "heading": "Amount C (uncrystallised rights at end of 5 April 2016 under registered pension schemes)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2"
    },
    {
      "path": "schedule/4/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2/crossheading/amount-c-uncrystallised-rights-at-end-of-5-april-2016-under-registered-pension-schemes"
    },
    {
      "path": "schedule/4/part/2/crossheading/amount-d-uncrystallised-rights-at-end-of-5-april-2016-under-relieved-nonuk-schemes",
      "kind": "crossheading",
      "number": null,
      "heading": "Amount D (uncrystallised rights at end of 5 April 2016 under relieved non-UK schemes)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2"
    },
    {
      "path": "schedule/4/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2/crossheading/amount-d-uncrystallised-rights-at-end-of-5-april-2016-under-relieved-nonuk-schemes"
    },
    {
      "path": "schedule/4/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Reference numbers etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/part/3/crossheading/issuing-of-reference-numbers-for-fixed-or-individual-protection-2016",
      "kind": "crossheading",
      "number": null,
      "heading": "Issuing of reference numbers for fixed or individual protection 2016",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/3/crossheading/issuing-of-reference-numbers-for-fixed-or-individual-protection-2016"
    },
    {
      "path": "schedule/4/part/3/crossheading/withdrawal-of-reference-numbers",
      "kind": "crossheading",
      "number": null,
      "heading": "Withdrawal of reference numbers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/3/crossheading/withdrawal-of-reference-numbers"
    },
    {
      "path": "schedule/4/part/3/crossheading/appeals-against-nonissue-or-withdrawal-of-reference-numbers",
      "kind": "crossheading",
      "number": null,
      "heading": "Appeals against non-issue or withdrawal of reference numbers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/3/crossheading/appeals-against-nonissue-or-withdrawal-of-reference-numbers"
    },
    {
      "path": "schedule/4/part/3/crossheading/notification-of-subsequent-protectioncessation-events",
      "kind": "crossheading",
      "number": null,
      "heading": "Notification of subsequent protection-cessation events",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/3/crossheading/notification-of-subsequent-protectioncessation-events"
    },
    {
      "path": "schedule/4/part/3/crossheading/notification-of-subsequent-pension-debits",
      "kind": "crossheading",
      "number": null,
      "heading": "Notification of subsequent pension debits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/3/crossheading/notification-of-subsequent-pension-debits"
    },
    {
      "path": "schedule/4/part/3/crossheading/personal-representatives",
      "kind": "crossheading",
      "number": null,
      "heading": "Personal representatives",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/3/crossheading/personal-representatives"
    },
    {
      "path": "schedule/4/part/3/crossheading/penalties-for-nonsupply-or-fraudulent-etc-supply-of-information-under-paragraph-17-or-18",
      "kind": "crossheading",
      "number": null,
      "heading": "Penalties for non-supply, or fraudulent etc supply, of information under paragraph 17 or 18",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/3/crossheading/penalties-for-nonsupply-or-fraudulent-etc-supply-of-information-under-paragraph-17-or-18"
    },
    {
      "path": "schedule/4/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Information",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/part/4/crossheading/preservation-of-records-in-connection-with-individual-protection-2016",
      "kind": "crossheading",
      "number": null,
      "heading": "Preservation of records in connection with individual protection 2016",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/4"
    },
    {
      "path": "schedule/4/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/4/crossheading/preservation-of-records-in-connection-with-individual-protection-2016"
    },
    {
      "path": "schedule/4/part/4/crossheading/amendments-of-regulations",
      "kind": "crossheading",
      "number": null,
      "heading": "Amendments of regulations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/4"
    },
    {
      "path": "schedule/4/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/4/crossheading/amendments-of-regulations"
    },
    {
      "path": "schedule/4/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/4/crossheading/amendments-of-regulations"
    },
    {
      "path": "schedule/4/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/4/crossheading/amendments-of-regulations"
    },
    {
      "path": "schedule/4/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/4/crossheading/amendments-of-regulations"
    },
    {
      "path": "schedule/4/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/4/crossheading/amendments-of-regulations"
    },
    {
      "path": "schedule/4/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/4/crossheading/amendments-of-regulations"
    },
    {
      "path": "schedule/4/part/5",
      "kind": "part",
      "number": "5",
      "heading": "Amendments in connection with protection of pre-6 April 2006 rights",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5"
    },
    {
      "path": "schedule/4/part/6",
      "kind": "part",
      "number": "6",
      "heading": "Interpretation and regulations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/part/6/crossheading/interpretation-of-parts-1-2-and-3",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation of Parts 1, 2 and 3",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/6"
    },
    {
      "path": "schedule/4/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/6/crossheading/interpretation-of-parts-1-2-and-3"
    },
    {
      "path": "schedule/4/part/6/crossheading/interpretation-of-parts-3-and-4-and-this-part",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation of Parts 3 and 4 and this Part",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/6"
    },
    {
      "path": "schedule/4/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/6/crossheading/interpretation-of-parts-3-and-4-and-this-part"
    },
    {
      "path": "schedule/4/part/6/crossheading/regulations",
      "kind": "crossheading",
      "number": null,
      "heading": "Regulations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/6"
    },
    {
      "path": "schedule/4/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/6/crossheading/regulations"
    },
    {
      "path": "schedule/5",
      "kind": "schedule",
      "number": "5",
      "heading": "Pension flexibility",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/5/crossheading/serious-illhealth-lump-sums",
      "kind": "crossheading",
      "number": null,
      "heading": "Serious ill-health lump sums",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-5/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/5/crossheading/serious-illhealth-lump-sums"
    },
    {
      "path": "schedule/5/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-5/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/5/crossheading/serious-illhealth-lump-sums"
    },
    {
      "path": "schedule/5/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-5/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/5/crossheading/serious-illhealth-lump-sums"
    },
    {
      "path": "schedule/5/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-5/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/5/crossheading/serious-illhealth-lump-sums"
    },
    {
      "path": "schedule/5/crossheading/charity-lump-sum-death-benefits",
      "kind": "crossheading",
      "number": null,
      "heading": "Charity lump sum death benefits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-5/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/5/crossheading/charity-lump-sum-death-benefits"
    },
    {
      "path": "schedule/5/crossheading/dependants-flexiaccess-drawdown-funds",
      "kind": "crossheading",
      "number": null,
      "heading": "Dependants' flexi-access drawdown funds",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-5/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/5/crossheading/dependants-flexiaccess-drawdown-funds"
    },
    {
      "path": "schedule/5/crossheading/trivial-commutation-lump-sum",
      "kind": "crossheading",
      "number": null,
      "heading": "Trivial commutation lump sum",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-5/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/5/crossheading/trivial-commutation-lump-sum"
    },
    {
      "path": "schedule/5/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-5/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/5/crossheading/trivial-commutation-lump-sum"
    },
    {
      "path": "schedule/5/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-5/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/5/crossheading/trivial-commutation-lump-sum"
    },
    {
      "path": "schedule/5/crossheading/topup-of-dependants-death-benefits",
      "kind": "crossheading",
      "number": null,
      "heading": "Top-up of dependants' death benefits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-5/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/5/crossheading/topup-of-dependants-death-benefits"
    },
    {
      "path": "schedule/5/crossheading/inheritance-tax-as-respects-cash-alternatives-to-annuities-for-dependants-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Inheritance tax as respects cash alternatives to annuities for dependants etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-5/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/5/crossheading/inheritance-tax-as-respects-cash-alternatives-to-annuities-for-dependants-etc"
    },
    {
      "path": "schedule/6",
      "kind": "schedule",
      "number": "6",
      "heading": "Deduction of income tax at source",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/6/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Abolition of duty to deduct tax from interest on certain investments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-6/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/1"
    },
    {
      "path": "schedule/6/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Deduction of tax from yearly interest: exception for deposit-takers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-6/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2"
    },
    {
      "path": "schedule/6/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Amendments of or relating to Chapter 2 of Part 15 of ITA 2007",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/part/3/crossheading/amendments-of-chapter-2-of-part-15-of-ita-2007",
      "kind": "crossheading",
      "number": null,
      "heading": "Amendments of Chapter 2 of Part 15 of ITA 2007",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3"
    },
    {
      "path": "schedule/6/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-6/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/amendments-of-chapter-2-of-part-15-of-ita-2007"
    },
    {
      "path": "schedule/6/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-6/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/amendments-of-chapter-2-of-part-15-of-ita-2007"
    },
    {
      "path": "schedule/6/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-6/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/amendments-of-chapter-2-of-part-15-of-ita-2007"
    },
    {
      "path": "schedule/6/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-6/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/amendments-of-chapter-2-of-part-15-of-ita-2007"
    },
    {
      "path": "schedule/6/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-6/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/amendments-of-chapter-2-of-part-15-of-ita-2007"
    },
    {
      "path": "schedule/6/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-6/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/amendments-of-chapter-2-of-part-15-of-ita-2007"
    },
    {
      "path": "schedule/6/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-6/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/amendments-of-chapter-2-of-part-15-of-ita-2007"
    },
    {
      "path": "schedule/6/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-6/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/amendments-of-chapter-2-of-part-15-of-ita-2007"
    },
    {
      "path": "schedule/6/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-6/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/amendments-of-chapter-2-of-part-15-of-ita-2007"
    },
    {
      "path": "schedule/6/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-6/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/amendments-of-chapter-2-of-part-15-of-ita-2007"
    },
    {
      "path": "schedule/6/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-6/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/amendments-of-chapter-2-of-part-15-of-ita-2007"
    },
    {
      "path": "schedule/6/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-6/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/amendments-of-chapter-2-of-part-15-of-ita-2007"
    },
    {
      "path": "schedule/6/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-6/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/amendments-of-chapter-2-of-part-15-of-ita-2007"
    },
    {
      "path": "schedule/6/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-6/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/amendments-of-chapter-2-of-part-15-of-ita-2007"
    },
    {
      "path": "schedule/6/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-6/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/amendments-of-chapter-2-of-part-15-of-ita-2007"
    },
    {
      "path": "schedule/6/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-6/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/amendments-of-chapter-2-of-part-15-of-ita-2007"
    },
    {
      "path": "schedule/6/part/3/crossheading/amendments-relating-to-chapter-2-of-part-15-of-ita-2007",
      "kind": "crossheading",
      "number": null,
      "heading": "Amendments relating to Chapter 2 of Part 15 of ITA 2007",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3"
    },
    {
      "path": "schedule/6/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-6/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/amendments-relating-to-chapter-2-of-part-15-of-ita-2007"
    },
    {
      "path": "schedule/6/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-6/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/amendments-relating-to-chapter-2-of-part-15-of-ita-2007"
    },
    {
      "path": "schedule/6/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-6/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/amendments-relating-to-chapter-2-of-part-15-of-ita-2007"
    },
    {
      "path": "schedule/6/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-6/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/amendments-relating-to-chapter-2-of-part-15-of-ita-2007"
    },
    {
      "path": "schedule/6/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-6/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/amendments-relating-to-chapter-2-of-part-15-of-ita-2007"
    },
    {
      "path": "schedule/6/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-6/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/amendments-relating-to-chapter-2-of-part-15-of-ita-2007"
    },
    {
      "path": "schedule/6/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-6/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3/crossheading/amendments-relating-to-chapter-2-of-part-15-of-ita-2007"
    },
    {
      "path": "schedule/6/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Deduction of tax from UK public revenue dividends",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-6/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/4"
    },
    {
      "path": "schedule/6/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-6/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/4"
    },
    {
      "path": "schedule/6/part/5",
      "kind": "part",
      "number": "5",
      "heading": "Commencement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-6/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/5"
    },
    {
      "path": "schedule/7",
      "kind": "schedule",
      "number": "7",
      "heading": "Loan relationships and derivative contracts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/7/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7"
    },
    {
      "path": "schedule/7/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-7/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/7/crossheading/introductory"
    },
    {
      "path": "schedule/7/crossheading/nonmarket-loans",
      "kind": "crossheading",
      "number": null,
      "heading": "Non-market loans",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7"
    },
    {
      "path": "schedule/7/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-7/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/7/crossheading/nonmarket-loans"
    },
    {
      "path": "schedule/7/crossheading/transfer-pricing",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfer pricing",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7"
    },
    {
      "path": "schedule/7/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-7/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/7/crossheading/transfer-pricing"
    },
    {
      "path": "schedule/7/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-7/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/7/crossheading/transfer-pricing"
    },
    {
      "path": "schedule/7/crossheading/exchange-gains-and-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "Exchange gains and losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7"
    },
    {
      "path": "schedule/7/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-7/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/7/crossheading/exchange-gains-and-losses"
    },
    {
      "path": "schedule/7/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-7/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/7/crossheading/exchange-gains-and-losses"
    },
    {
      "path": "schedule/7/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-7/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/7/crossheading/exchange-gains-and-losses"
    },
    {
      "path": "schedule/7/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-7/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/7/crossheading/exchange-gains-and-losses"
    },
    {
      "path": "schedule/7/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-7/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/7/crossheading/exchange-gains-and-losses"
    },
    {
      "path": "schedule/7/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-7/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/7/crossheading/exchange-gains-and-losses"
    },
    {
      "path": "schedule/7/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-7/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/7/crossheading/exchange-gains-and-losses"
    },
    {
      "path": "schedule/7/crossheading/commencement",
      "kind": "crossheading",
      "number": null,
      "heading": "Commencement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7"
    },
    {
      "path": "schedule/7/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-7/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/7/crossheading/commencement"
    },
    {
      "path": "schedule/8",
      "kind": "schedule",
      "number": "8",
      "heading": "Tax relief for production of orchestral concerts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/8/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Amendment of CTA 2009",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-8/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1"
    },
    {
      "path": "schedule/8/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Consequential amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/part/2/crossheading/icta",
      "kind": "crossheading",
      "number": null,
      "heading": "ICTA",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2"
    },
    {
      "path": "schedule/8/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-8/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/icta"
    },
    {
      "path": "schedule/8/part/2/crossheading/fa-1998",
      "kind": "crossheading",
      "number": null,
      "heading": "FA 1998",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2"
    },
    {
      "path": "schedule/8/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-8/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/fa-1998"
    },
    {
      "path": "schedule/8/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-8/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/fa-1998"
    },
    {
      "path": "schedule/8/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-8/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/fa-1998"
    },
    {
      "path": "schedule/8/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-8/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/fa-1998"
    },
    {
      "path": "schedule/8/part/2/crossheading/caa-2001",
      "kind": "crossheading",
      "number": null,
      "heading": "CAA 2001",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2"
    },
    {
      "path": "schedule/8/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-8/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/8/part/2/crossheading/caa-2001"
    },
    {
      "path": "schedule/8/part/2/crossheading/fa-2007",
      "kind": "crossheading",
      "number": null,
      "heading": "FA 2007",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2"
    },
    {
      "path": "schedule/8/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-8/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/fa-2007"
    },
    {
      "path": "schedule/8/part/2/crossheading/cta-2009",
      "kind": "crossheading",
      "number": null,
      "heading": "CTA 2009",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2"
    },
    {
      "path": "schedule/8/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-8/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/cta-2009"
    },
    {
      "path": "schedule/8/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-8/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/cta-2009"
    },
    {
      "path": "schedule/8/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-8/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/cta-2009"
    },
    {
      "path": "schedule/8/part/2/crossheading/fa-2009",
      "kind": "crossheading",
      "number": null,
      "heading": "FA 2009",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2"
    },
    {
      "path": "schedule/8/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-8/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/fa-2009"
    },
    {
      "path": "schedule/8/part/2/crossheading/cta-2010",
      "kind": "crossheading",
      "number": null,
      "heading": "CTA 2010",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2"
    },
    {
      "path": "schedule/8/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-8/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/cta-2010"
    },
    {
      "path": "schedule/8/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-8/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/cta-2010"
    },
    {
      "path": "schedule/8/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-8/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/cta-2010"
    },
    {
      "path": "schedule/8/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Commencement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-8/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/3"
    },
    {
      "path": "schedule/8/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-8/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/3"
    },
    {
      "path": "schedule/8/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-8/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/3"
    },
    {
      "path": "schedule/9",
      "kind": "schedule",
      "number": "9",
      "heading": "Profits from the exploitation of patents etc: consequential",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/9/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-9/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-9/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-9/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-9/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-9/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-9/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-9/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-9/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-9/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-9/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-9/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-9/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-9/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-9/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-9/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-9/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-9/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-9/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-9/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-9/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-9/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-9/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-9/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-9/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/10",
      "kind": "schedule",
      "number": "10",
      "heading": "Hybrid and other mismatches",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/10/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Main provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-10/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1"
    },
    {
      "path": "schedule/10/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Consequential amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/part/2/crossheading/fa-1998",
      "kind": "crossheading",
      "number": null,
      "heading": "FA 1998",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/2"
    },
    {
      "path": "schedule/10/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-10/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/2/crossheading/fa-1998"
    },
    {
      "path": "schedule/10/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-10/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/2/crossheading/fa-1998"
    },
    {
      "path": "schedule/10/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-10/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/2/crossheading/fa-1998"
    },
    {
      "path": "schedule/10/part/2/crossheading/cta-2009",
      "kind": "crossheading",
      "number": null,
      "heading": "CTA 2009",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/2"
    },
    {
      "path": "schedule/10/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-10/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/2/crossheading/cta-2009"
    },
    {
      "path": "schedule/10/part/2/crossheading/cta-2010",
      "kind": "crossheading",
      "number": null,
      "heading": "CTA 2010",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/2"
    },
    {
      "path": "schedule/10/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-10/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/2/crossheading/cta-2010"
    },
    {
      "path": "schedule/10/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-10/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/2/crossheading/cta-2010"
    },
    {
      "path": "schedule/10/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-10/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/2/crossheading/cta-2010"
    },
    {
      "path": "schedule/10/part/2/crossheading/tiopa-2010",
      "kind": "crossheading",
      "number": null,
      "heading": "TIOPA 2010",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/2"
    },
    {
      "path": "schedule/10/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-10/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/2/crossheading/tiopa-2010"
    },
    {
      "path": "schedule/10/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-10/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/2/crossheading/tiopa-2010"
    },
    {
      "path": "schedule/10/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-10/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/2/crossheading/tiopa-2010"
    },
    {
      "path": "schedule/10/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-10/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/2/crossheading/tiopa-2010"
    },
    {
      "path": "schedule/10/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-10/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/2/crossheading/tiopa-2010"
    },
    {
      "path": "schedule/10/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-10/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/2/crossheading/tiopa-2010"
    },
    {
      "path": "schedule/10/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-10/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/2/crossheading/tiopa-2010"
    },
    {
      "path": "schedule/10/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-10/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/2/crossheading/tiopa-2010"
    },
    {
      "path": "schedule/10/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-10/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/2/crossheading/tiopa-2010"
    },
    {
      "path": "schedule/10/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Commencement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-10/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/3"
    },
    {
      "path": "schedule/10/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-10/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/3"
    },
    {
      "path": "schedule/10/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-10/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/3"
    },
    {
      "path": "schedule/10/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-10/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/3"
    },
    {
      "path": "schedule/10/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-10/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/3"
    },
    {
      "path": "schedule/10/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-10/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/3"
    },
    {
      "path": "schedule/10/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-10/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/3"
    },
    {
      "path": "schedule/10/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-10/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/3"
    },
    {
      "path": "schedule/11",
      "kind": "schedule",
      "number": "11",
      "heading": "Disposals of non-UK residential property interests",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/11/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-11/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-11/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-11/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-11/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-11/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/12",
      "kind": "schedule",
      "number": "12",
      "heading": "Disposals of residential property interests: gains and losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/12/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-12/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-12/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-12/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-12/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-12/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/12"
    },
    {
      "path": "schedule/13",
      "kind": "schedule",
      "number": "13",
      "heading": "Entrepreneurs' relief: “trading company” and “trading group”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/13/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-13/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-13/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-13/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-13/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-13/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-13/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/14",
      "kind": "schedule",
      "number": "14",
      "heading": "Investors' relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/14/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-14/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-14/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-14/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/15",
      "kind": "schedule",
      "number": "15",
      "heading": "Inheritance tax: increased nil-rate band",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/15/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-15/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-15/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-15/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-15/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-15/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-15/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-15/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-15/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-15/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-15/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-15/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-15/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/15"
    },
    {
      "path": "schedule/16",
      "kind": "schedule",
      "number": "16",
      "heading": "Property authorised investment funds and co-ownership authorised contractual schemes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/16/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Co-ownership authorised contractual schemes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-16/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Seeding relief for property authorised investment funds and co-ownership authorised contractual schemes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-16/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/2"
    },
    {
      "path": "schedule/16/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-16/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/2"
    },
    {
      "path": "schedule/16/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-16/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/2"
    },
    {
      "path": "schedule/16/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Consequential amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-16/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-16/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-16/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-16/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-16/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-16/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-16/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-16/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-16/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-16/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Commencement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-16/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/4"
    },
    {
      "path": "schedule/17",
      "kind": "schedule",
      "number": "17",
      "heading": "Aqua methanol etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/17/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Aqua methanol",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17"
    },
    {
      "path": "schedule/17/part/1/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-17/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/introductory"
    },
    {
      "path": "schedule/17/part/1/crossheading/definition",
      "kind": "crossheading",
      "number": null,
      "heading": "Definition",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-17/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/definition"
    },
    {
      "path": "schedule/17/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-17/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/definition"
    },
    {
      "path": "schedule/17/part/1/crossheading/charging-of-excise-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Charging of excise duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-17/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/charging-of-excise-duty"
    },
    {
      "path": "schedule/17/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-17/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/charging-of-excise-duty"
    },
    {
      "path": "schedule/17/part/1/crossheading/mixing-of-aqua-methanol",
      "kind": "crossheading",
      "number": null,
      "heading": "Mixing of aqua methanol",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-17/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/mixing-of-aqua-methanol"
    },
    {
      "path": "schedule/17/part/1/crossheading/enforcement",
      "kind": "crossheading",
      "number": null,
      "heading": "Enforcement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-17/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/enforcement"
    },
    {
      "path": "schedule/17/part/1/crossheading/consequential-amendments",
      "kind": "crossheading",
      "number": null,
      "heading": "Consequential amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-17/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/17/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-17/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/17/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-17/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/17/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-17/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/17/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Hydrocarbon oils: miscellaneous amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17"
    },
    {
      "path": "schedule/17/part/2/crossheading/hoda-1979",
      "kind": "crossheading",
      "number": null,
      "heading": "HODA 1979",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2"
    },
    {
      "path": "schedule/17/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-17/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2/crossheading/hoda-1979"
    },
    {
      "path": "schedule/17/part/2/crossheading/fa-1994",
      "kind": "crossheading",
      "number": null,
      "heading": "FA 1994",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2"
    },
    {
      "path": "schedule/17/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-17/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2/crossheading/fa-1994"
    },
    {
      "path": "schedule/17/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Commencement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17"
    },
    {
      "path": "schedule/17/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-17/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/3"
    },
    {
      "path": "schedule/18",
      "kind": "schedule",
      "number": "18",
      "heading": "Serial tax avoidance",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/18/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Contents of Schedule",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18"
    },
    {
      "path": "schedule/18/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/1"
    },
    {
      "path": "schedule/18/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Entry into the regime and basic concepts",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/18"
    },
    {
      "path": "schedule/18/part/2/crossheading/duty-to-give-warning-notice",
      "kind": "crossheading",
      "number": null,
      "heading": "Duty to give warning notice",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2"
    },
    {
      "path": "schedule/18/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2/crossheading/duty-to-give-warning-notice"
    },
    {
      "path": "schedule/18/part/2/crossheading/warning-period",
      "kind": "crossheading",
      "number": null,
      "heading": "Warning period",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2"
    },
    {
      "path": "schedule/18/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2/crossheading/warning-period"
    },
    {
      "path": "schedule/18/part/2/crossheading/meaning-of-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “tax”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2"
    },
    {
      "path": "schedule/18/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/18/part/2/crossheading/meaning-of-tax"
    },
    {
      "path": "schedule/18/part/2/crossheading/meaning-of-tax-advantage-in-relation-to-vat",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “tax advantage” in relation to VAT",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/18/part/2"
    },
    {
      "path": "schedule/18/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/18/part/2/crossheading/meaning-of-tax-advantage-in-relation-to-vat"
    },
    {
      "path": "schedule/18/part/2/crossheading/meaning-of-nondeductible-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “non-deductible tax”",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/18/part/2"
    },
    {
      "path": "schedule/18/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2/crossheading/meaning-of-nondeductible-tax"
    },
    {
      "path": "schedule/18/part/2/crossheading/tax-advantage-other-taxes",
      "kind": "crossheading",
      "number": null,
      "heading": "“Tax advantage”: other taxes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2"
    },
    {
      "path": "schedule/18/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2/crossheading/tax-advantage-other-taxes"
    },
    {
      "path": "schedule/18/part/2/crossheading/dotas-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "“DOTAS arrangements”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2"
    },
    {
      "path": "schedule/18/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2/crossheading/dotas-arrangements"
    },
    {
      "path": "schedule/18/part/2/crossheading/disclosable-vat-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "“Disclosable Schedule 11A VAT arrangements”",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/18/part/2"
    },
    {
      "path": "schedule/18/paragraph/8A",
      "kind": "paragraph",
      "number": "8A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-8A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/18/part/2/crossheading/disclosable-vat-arrangements"
    },
    {
      "path": "schedule/18/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/18/part/2/crossheading/disclosable-vat-arrangements"
    },
    {
      "path": "schedule/18/part/2/crossheading/disclosable-indirect-tax-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "“Disclosable indirect tax arrangements”",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/18/part/2"
    },
    {
      "path": "schedule/18/paragraph/9A",
      "kind": "paragraph",
      "number": "9A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-9A",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2/crossheading/disclosable-indirect-tax-arrangements"
    },
    {
      "path": "schedule/18/part/2/crossheading/paragraphs-8-and-9-failure-to-comply",
      "kind": "crossheading",
      "number": null,
      "heading": "Paragraphs 8 to 9A: “failure to comply”",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/18/part/2"
    },
    {
      "path": "schedule/18/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/18/part/2/crossheading/paragraphs-8-and-9-failure-to-comply"
    },
    {
      "path": "schedule/18/part/2/crossheading/relevant-defeat",
      "kind": "crossheading",
      "number": null,
      "heading": "“Relevant defeat”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2"
    },
    {
      "path": "schedule/18/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/18/part/2/crossheading/relevant-defeat"
    },
    {
      "path": "schedule/18/part/2/crossheading/condition-a",
      "kind": "crossheading",
      "number": null,
      "heading": "Condition A",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2"
    },
    {
      "path": "schedule/18/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2/crossheading/condition-a"
    },
    {
      "path": "schedule/18/part/2/crossheading/condition-b",
      "kind": "crossheading",
      "number": null,
      "heading": "Condition B",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2"
    },
    {
      "path": "schedule/18/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2/crossheading/condition-b"
    },
    {
      "path": "schedule/18/part/2/crossheading/condition-c",
      "kind": "crossheading",
      "number": null,
      "heading": "Condition C",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2"
    },
    {
      "path": "schedule/18/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2/crossheading/condition-c"
    },
    {
      "path": "schedule/18/part/2/crossheading/condition-d",
      "kind": "crossheading",
      "number": null,
      "heading": "Condition D",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2"
    },
    {
      "path": "schedule/18/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2/crossheading/condition-d"
    },
    {
      "path": "schedule/18/part/2/crossheading/condition-e",
      "kind": "crossheading",
      "number": null,
      "heading": "Condition E",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2"
    },
    {
      "path": "schedule/18/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2/crossheading/condition-e"
    },
    {
      "path": "schedule/18/part/2/crossheading/condition-f",
      "kind": "crossheading",
      "number": null,
      "heading": "Condition F",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/18/part/2"
    },
    {
      "path": "schedule/18/paragraph/16A",
      "kind": "paragraph",
      "number": "16A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-16A",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2/crossheading/condition-f"
    },
    {
      "path": "schedule/18/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Annual information notices and naming",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18"
    },
    {
      "path": "schedule/18/part/3/crossheading/annual-information-notices",
      "kind": "crossheading",
      "number": null,
      "heading": "Annual information notices",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/3"
    },
    {
      "path": "schedule/18/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/18/part/3/crossheading/annual-information-notices"
    },
    {
      "path": "schedule/18/part/3/crossheading/naming",
      "kind": "crossheading",
      "number": null,
      "heading": "Naming",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/3"
    },
    {
      "path": "schedule/18/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/3/crossheading/naming"
    },
    {
      "path": "schedule/18/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Restriction of reliefs",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/18"
    },
    {
      "path": "schedule/18/part/4/crossheading/duty-to-give-a-restriction-relief-notice",
      "kind": "crossheading",
      "number": null,
      "heading": "Duty to give a restriction relief notice",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/4"
    },
    {
      "path": "schedule/18/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/4/crossheading/duty-to-give-a-restriction-relief-notice"
    },
    {
      "path": "schedule/18/part/4/crossheading/restriction-of-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Restriction of relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/4"
    },
    {
      "path": "schedule/18/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/4/crossheading/restriction-of-relief"
    },
    {
      "path": "schedule/18/part/4/crossheading/the-restricted-period",
      "kind": "crossheading",
      "number": null,
      "heading": "The restricted period",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/4"
    },
    {
      "path": "schedule/18/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/4/crossheading/the-restricted-period"
    },
    {
      "path": "schedule/18/part/4/crossheading/reasonable-excuse",
      "kind": "crossheading",
      "number": null,
      "heading": "Reasonable excuse",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/4"
    },
    {
      "path": "schedule/18/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/4/crossheading/reasonable-excuse"
    },
    {
      "path": "schedule/18/part/4/crossheading/mitigation-of-restriction-of-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Mitigation of restriction of relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/4"
    },
    {
      "path": "schedule/18/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/4/crossheading/mitigation-of-restriction-of-relief"
    },
    {
      "path": "schedule/18/part/4/crossheading/appeal",
      "kind": "crossheading",
      "number": null,
      "heading": "Appeal",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/4"
    },
    {
      "path": "schedule/18/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/4/crossheading/appeal"
    },
    {
      "path": "schedule/18/part/4/crossheading/meaning-of-avoidancerelated-rule",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “avoidance-related rule”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/4"
    },
    {
      "path": "schedule/18/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/4/crossheading/meaning-of-avoidancerelated-rule"
    },
    {
      "path": "schedule/18/part/4/crossheading/meaning-of-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “relief”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/4"
    },
    {
      "path": "schedule/18/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/4/crossheading/meaning-of-relief"
    },
    {
      "path": "schedule/18/part/4/crossheading/claim-for-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "“Claim” for relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/4"
    },
    {
      "path": "schedule/18/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/4/crossheading/claim-for-relief"
    },
    {
      "path": "schedule/18/part/4/crossheading/vat",
      "kind": "crossheading",
      "number": null,
      "heading": "VAT and indirect taxes",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/18/part/4"
    },
    {
      "path": "schedule/18/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-28",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/18/part/4/crossheading/vat"
    },
    {
      "path": "schedule/18/part/4/crossheading/power-to-amend",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to amend",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/4"
    },
    {
      "path": "schedule/18/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/4/crossheading/power-to-amend"
    },
    {
      "path": "schedule/18/part/5",
      "kind": "part",
      "number": "5",
      "heading": "Penalty",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/18"
    },
    {
      "path": "schedule/18/part/5/crossheading/penalty",
      "kind": "crossheading",
      "number": null,
      "heading": "Penalty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/5"
    },
    {
      "path": "schedule/18/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/5/crossheading/penalty"
    },
    {
      "path": "schedule/18/part/5/crossheading/simultaneous-defeats-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Simultaneous defeats etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/5"
    },
    {
      "path": "schedule/18/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/5/crossheading/simultaneous-defeats-etc"
    },
    {
      "path": "schedule/18/part/5/crossheading/value-of-the-counteracted-advantage-basic-rule-for-taxes-other-than-vat",
      "kind": "crossheading",
      "number": null,
      "heading": "Value of the counteracted advantage: basic rule for taxes other than VAT",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/5"
    },
    {
      "path": "schedule/18/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-32",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/18/part/5/crossheading/value-of-the-counteracted-advantage-basic-rule-for-taxes-other-than-vat"
    },
    {
      "path": "schedule/18/part/5/crossheading/value-of-counteracted-advantage-losses-for-purposes-of-direct-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Value of counteracted advantage: losses for purposes of direct tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/5"
    },
    {
      "path": "schedule/18/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/5/crossheading/value-of-counteracted-advantage-losses-for-purposes-of-direct-tax"
    },
    {
      "path": "schedule/18/part/5/crossheading/value-of-counteracted-advantage-deferred-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Value of counteracted advantage: deferred tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/5"
    },
    {
      "path": "schedule/18/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/5/crossheading/value-of-counteracted-advantage-deferred-tax"
    },
    {
      "path": "schedule/18/part/5/crossheading/meaning-of-the-counteracted-advantage-in-paragraphs-33-and-34",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “the counteracted advantage” in paragraphs 33 and 34",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/5"
    },
    {
      "path": "schedule/18/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-35",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/18/part/5/crossheading/meaning-of-the-counteracted-advantage-in-paragraphs-33-and-34"
    },
    {
      "path": "schedule/18/part/5/crossheading/value-of-the-counteracted-advantage-conditions-d-and-e",
      "kind": "crossheading",
      "number": null,
      "heading": "Value of the counteracted advantage: Conditions D and E",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/18/part/5"
    },
    {
      "path": "schedule/18/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-36",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/5/crossheading/value-of-the-counteracted-advantage-conditions-d-and-e"
    },
    {
      "path": "schedule/18/part/5/crossheading/value-of-counteracted-advantage-delayed-vat",
      "kind": "crossheading",
      "number": null,
      "heading": "Value of counteracted advantage: delayed VAT",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/5"
    },
    {
      "path": "schedule/18/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-37",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/5/crossheading/value-of-counteracted-advantage-delayed-vat"
    },
    {
      "path": "schedule/18/part/5/crossheading/assessment-of-penalty",
      "kind": "crossheading",
      "number": null,
      "heading": "Assessment of penalty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/5"
    },
    {
      "path": "schedule/18/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-38",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/5/crossheading/assessment-of-penalty"
    },
    {
      "path": "schedule/18/part/5/crossheading/alteration-of-assessment-of-penalty",
      "kind": "crossheading",
      "number": null,
      "heading": "Alteration of assessment of penalty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/5"
    },
    {
      "path": "schedule/18/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-39",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/5/crossheading/alteration-of-assessment-of-penalty"
    },
    {
      "path": "schedule/18/part/5/crossheading/aggregate-penalties",
      "kind": "crossheading",
      "number": null,
      "heading": "Aggregate penalties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/5"
    },
    {
      "path": "schedule/18/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-40",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/5/crossheading/aggregate-penalties"
    },
    {
      "path": "schedule/18/part/5/crossheading/appeal-against-penalty",
      "kind": "crossheading",
      "number": null,
      "heading": "Appeal against penalty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/5"
    },
    {
      "path": "schedule/18/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-41",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/5/crossheading/appeal-against-penalty"
    },
    {
      "path": "schedule/18/part/5/crossheading/penalties-reasonable-excuse",
      "kind": "crossheading",
      "number": null,
      "heading": "Penalties: reasonable excuse",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/5"
    },
    {
      "path": "schedule/18/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-42",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/5/crossheading/penalties-reasonable-excuse"
    },
    {
      "path": "schedule/18/part/5/crossheading/paragraph-42-meaning-of-the-relevant-failure",
      "kind": "crossheading",
      "number": null,
      "heading": "Paragraph 42: meaning of “the relevant failure”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/5"
    },
    {
      "path": "schedule/18/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-43",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/18/part/5/crossheading/paragraph-42-meaning-of-the-relevant-failure"
    },
    {
      "path": "schedule/18/part/5/crossheading/mitigation-of-penalties",
      "kind": "crossheading",
      "number": null,
      "heading": "Mitigation of penalties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/5"
    },
    {
      "path": "schedule/18/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-44",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/5/crossheading/mitigation-of-penalties"
    },
    {
      "path": "schedule/18/part/6",
      "kind": "part",
      "number": "6",
      "heading": "Corporate groups, associated persons and partnerships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18"
    },
    {
      "path": "schedule/18/part/6/crossheading/representative-member-of-a-vat-group",
      "kind": "crossheading",
      "number": null,
      "heading": "Representative member of a VAT group",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/6"
    },
    {
      "path": "schedule/18/paragraph/45",
      "kind": "paragraph",
      "number": "45",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-45",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/6/crossheading/representative-member-of-a-vat-group"
    },
    {
      "path": "schedule/18/part/6/crossheading/corporate-groups",
      "kind": "crossheading",
      "number": null,
      "heading": "Corporate groups",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/6"
    },
    {
      "path": "schedule/18/paragraph/46",
      "kind": "paragraph",
      "number": "46",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-46",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/6/crossheading/corporate-groups"
    },
    {
      "path": "schedule/18/part/6/crossheading/associated-persons-treated-as-incurring-relevant-defeats",
      "kind": "crossheading",
      "number": null,
      "heading": "Associated persons treated as incurring relevant defeats",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/6"
    },
    {
      "path": "schedule/18/paragraph/47",
      "kind": "paragraph",
      "number": "47",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-47",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/6/crossheading/associated-persons-treated-as-incurring-relevant-defeats"
    },
    {
      "path": "schedule/18/part/6/crossheading/meaning-of-associated",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “associated”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/6"
    },
    {
      "path": "schedule/18/paragraph/48",
      "kind": "paragraph",
      "number": "48",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-48",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/6/crossheading/meaning-of-associated"
    },
    {
      "path": "schedule/18/part/6/crossheading/partners-treated-as-incurring-relevant-defeats",
      "kind": "crossheading",
      "number": null,
      "heading": "Partners treated as incurring relevant defeats",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/6"
    },
    {
      "path": "schedule/18/paragraph/49",
      "kind": "paragraph",
      "number": "49",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-49",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/6/crossheading/partners-treated-as-incurring-relevant-defeats"
    },
    {
      "path": "schedule/18/part/6/crossheading/partnership-returns-to-which-this-paragraph-applies",
      "kind": "crossheading",
      "number": null,
      "heading": "Partnership returns to which this paragraph applies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/6"
    },
    {
      "path": "schedule/18/paragraph/50",
      "kind": "paragraph",
      "number": "50",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-50",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/6/crossheading/partnership-returns-to-which-this-paragraph-applies"
    },
    {
      "path": "schedule/18/part/6/crossheading/partnerships-information",
      "kind": "crossheading",
      "number": null,
      "heading": "Partnerships: information",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/6"
    },
    {
      "path": "schedule/18/paragraph/51",
      "kind": "paragraph",
      "number": "51",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-51",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/6/crossheading/partnerships-information"
    },
    {
      "path": "schedule/18/part/6/crossheading/partnerships-special-provision-about-taxpayer-emendations",
      "kind": "crossheading",
      "number": null,
      "heading": "Partnerships: special provision about taxpayer emendations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/6"
    },
    {
      "path": "schedule/18/paragraph/52",
      "kind": "paragraph",
      "number": "52",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-52",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/6/crossheading/partnerships-special-provision-about-taxpayer-emendations"
    },
    {
      "path": "schedule/18/part/6/crossheading/supplementary-provision-relating-to-partnerships",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary provision relating to partnerships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/6"
    },
    {
      "path": "schedule/18/paragraph/53",
      "kind": "paragraph",
      "number": "53",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-53",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/6/crossheading/supplementary-provision-relating-to-partnerships"
    },
    {
      "path": "schedule/18/part/7",
      "kind": "part",
      "number": "7",
      "heading": "Supplemental",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18"
    },
    {
      "path": "schedule/18/part/7/crossheading/meaning-of-adjustments",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “adjustments”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/7"
    },
    {
      "path": "schedule/18/paragraph/54",
      "kind": "paragraph",
      "number": "54",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-54",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/7/crossheading/meaning-of-adjustments"
    },
    {
      "path": "schedule/18/part/7/crossheading/time-of-use-of-defeated-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "Time of “use” of defeated arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/7"
    },
    {
      "path": "schedule/18/paragraph/55",
      "kind": "paragraph",
      "number": "55",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-55",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/18/part/7/crossheading/time-of-use-of-defeated-arrangements"
    },
    {
      "path": "schedule/18/part/7/crossheading/inheritance-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Inheritance tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/7"
    },
    {
      "path": "schedule/18/paragraph/56",
      "kind": "paragraph",
      "number": "56",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-56",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/7/crossheading/inheritance-tax"
    },
    {
      "path": "schedule/18/part/7/crossheading/national-insurance-contributions",
      "kind": "crossheading",
      "number": null,
      "heading": "National insurance contributions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/7"
    },
    {
      "path": "schedule/18/paragraph/57",
      "kind": "paragraph",
      "number": "57",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-57",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/7/crossheading/national-insurance-contributions"
    },
    {
      "path": "schedule/18/part/7/crossheading/general-interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "General interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/7"
    },
    {
      "path": "schedule/18/paragraph/58",
      "kind": "paragraph",
      "number": "58",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-58",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/18/part/7/crossheading/general-interpretation"
    },
    {
      "path": "schedule/18/part/7/crossheading/consequential-amendments",
      "kind": "crossheading",
      "number": null,
      "heading": "Consequential amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/7"
    },
    {
      "path": "schedule/18/paragraph/59",
      "kind": "paragraph",
      "number": "59",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-59",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/7/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/18/paragraph/60",
      "kind": "paragraph",
      "number": "60",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-60",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/7/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/18/paragraph/61",
      "kind": "paragraph",
      "number": "61",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-61",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/7/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/18/paragraph/62",
      "kind": "paragraph",
      "number": "62",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-62",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/7/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/18/part/7/crossheading/commencement",
      "kind": "crossheading",
      "number": null,
      "heading": "Commencement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/7"
    },
    {
      "path": "schedule/18/paragraph/63",
      "kind": "paragraph",
      "number": "63",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-63",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/7/crossheading/commencement"
    },
    {
      "path": "schedule/18/paragraph/64",
      "kind": "paragraph",
      "number": "64",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-64",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/7"
    },
    {
      "path": "schedule/18/paragraph/65",
      "kind": "paragraph",
      "number": "65",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-65",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/7"
    },
    {
      "path": "schedule/19",
      "kind": "schedule",
      "number": "19",
      "heading": "Large businesses: tax strategies and sanctions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/19/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/part/1/crossheading/purpose-of-part-1",
      "kind": "crossheading",
      "number": null,
      "heading": "Purpose of Part 1",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/1"
    },
    {
      "path": "schedule/19/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/1/crossheading/purpose-of-part-1"
    },
    {
      "path": "schedule/19/part/1/crossheading/relevant-body",
      "kind": "crossheading",
      "number": null,
      "heading": "“Relevant body”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/1"
    },
    {
      "path": "schedule/19/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/1/crossheading/relevant-body"
    },
    {
      "path": "schedule/19/part/1/crossheading/uk-company",
      "kind": "crossheading",
      "number": null,
      "heading": "“UK company”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/1"
    },
    {
      "path": "schedule/19/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/1/crossheading/uk-company"
    },
    {
      "path": "schedule/19/part/1/crossheading/uk-permanent-establishment",
      "kind": "crossheading",
      "number": null,
      "heading": "“UK permanent establishment”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/1"
    },
    {
      "path": "schedule/19/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/1/crossheading/uk-permanent-establishment"
    },
    {
      "path": "schedule/19/part/1/crossheading/qualifying-company",
      "kind": "crossheading",
      "number": null,
      "heading": "“Qualifying company”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/1"
    },
    {
      "path": "schedule/19/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/1/crossheading/qualifying-company"
    },
    {
      "path": "schedule/19/part/1/crossheading/group-and-related-expressions",
      "kind": "crossheading",
      "number": null,
      "heading": "“Group” and related expressions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/1"
    },
    {
      "path": "schedule/19/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/1/crossheading/group-and-related-expressions"
    },
    {
      "path": "schedule/19/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/1/crossheading/group-and-related-expressions"
    },
    {
      "path": "schedule/19/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/1/crossheading/group-and-related-expressions"
    },
    {
      "path": "schedule/19/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/1/crossheading/group-and-related-expressions"
    },
    {
      "path": "schedule/19/part/1/crossheading/qualifying-group",
      "kind": "crossheading",
      "number": null,
      "heading": "“Qualifying group”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/1"
    },
    {
      "path": "schedule/19/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/1/crossheading/qualifying-group"
    },
    {
      "path": "schedule/19/part/1/crossheading/uk-subgroup-and-head-in-relation-to-a-uk-subgroup",
      "kind": "crossheading",
      "number": null,
      "heading": "“UK sub-group” and “head” (in relation to a UK sub-group)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/1"
    },
    {
      "path": "schedule/19/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/1/crossheading/uk-subgroup-and-head-in-relation-to-a-uk-subgroup"
    },
    {
      "path": "schedule/19/part/1/crossheading/uk-partnership-qualifying-partnership-and-representative-partner",
      "kind": "crossheading",
      "number": null,
      "heading": "“UK partnership”, “qualifying partnership” and “representative partner”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/1"
    },
    {
      "path": "schedule/19/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/1/crossheading/uk-partnership-qualifying-partnership-and-representative-partner"
    },
    {
      "path": "schedule/19/part/1/crossheading/financial-year",
      "kind": "crossheading",
      "number": null,
      "heading": "“Financial year”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/1"
    },
    {
      "path": "schedule/19/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/1/crossheading/financial-year"
    },
    {
      "path": "schedule/19/part/1/crossheading/turnover-and-balance-sheet-total",
      "kind": "crossheading",
      "number": null,
      "heading": "“Turnover” and “balance sheet total”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/1"
    },
    {
      "path": "schedule/19/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/1/crossheading/turnover-and-balance-sheet-total"
    },
    {
      "path": "schedule/19/part/1/crossheading/uk-taxation",
      "kind": "crossheading",
      "number": null,
      "heading": "“UK taxation”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/1"
    },
    {
      "path": "schedule/19/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/1/crossheading/uk-taxation"
    },
    {
      "path": "schedule/19/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Publication of tax strategies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/part/2/crossheading/qualifying-uk-groups-duty-to-publish-a-group-tax-strategy",
      "kind": "crossheading",
      "number": null,
      "heading": "Qualifying UK groups: duty to publish a group tax strategy",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2"
    },
    {
      "path": "schedule/19/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2/crossheading/qualifying-uk-groups-duty-to-publish-a-group-tax-strategy"
    },
    {
      "path": "schedule/19/part/2/crossheading/content-of-group-tax-strategy",
      "kind": "crossheading",
      "number": null,
      "heading": "Content of group tax strategy",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2"
    },
    {
      "path": "schedule/19/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2/crossheading/content-of-group-tax-strategy"
    },
    {
      "path": "schedule/19/part/2/crossheading/penalty-for-noncompliance-with-paragraph-16",
      "kind": "crossheading",
      "number": null,
      "heading": "Penalty for non-compliance with paragraph 16",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2"
    },
    {
      "path": "schedule/19/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2/crossheading/penalty-for-noncompliance-with-paragraph-16"
    },
    {
      "path": "schedule/19/part/2/crossheading/uk-subgroups-duty-to-publish-a-subgroup-tax-strategy",
      "kind": "crossheading",
      "number": null,
      "heading": "UK sub-groups: duty to publish a sub-group tax strategy",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2"
    },
    {
      "path": "schedule/19/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2/crossheading/uk-subgroups-duty-to-publish-a-subgroup-tax-strategy"
    },
    {
      "path": "schedule/19/part/2/crossheading/content-of-a-subgroup-tax-strategy",
      "kind": "crossheading",
      "number": null,
      "heading": "Content of a sub-group tax strategy",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2"
    },
    {
      "path": "schedule/19/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2/crossheading/content-of-a-subgroup-tax-strategy"
    },
    {
      "path": "schedule/19/part/2/crossheading/penalty-for-noncompliance-with-requirements-of-paragraph-19",
      "kind": "crossheading",
      "number": null,
      "heading": "Penalty for non-compliance with requirements of paragraph 19",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2"
    },
    {
      "path": "schedule/19/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2/crossheading/penalty-for-noncompliance-with-requirements-of-paragraph-19"
    },
    {
      "path": "schedule/19/part/2/crossheading/qualifying-companies-duty-to-publish-a-company-tax-strategy",
      "kind": "crossheading",
      "number": null,
      "heading": "Qualifying companies: duty to publish a company tax strategy",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2"
    },
    {
      "path": "schedule/19/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2/crossheading/qualifying-companies-duty-to-publish-a-company-tax-strategy"
    },
    {
      "path": "schedule/19/part/2/crossheading/content-of-a-company-tax-strategy",
      "kind": "crossheading",
      "number": null,
      "heading": "Content of a company tax strategy",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2"
    },
    {
      "path": "schedule/19/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2/crossheading/content-of-a-company-tax-strategy"
    },
    {
      "path": "schedule/19/part/2/crossheading/penalty-for-noncompliance-with-paragraph-22",
      "kind": "crossheading",
      "number": null,
      "heading": "Penalty for non-compliance with paragraph 22",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2"
    },
    {
      "path": "schedule/19/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2/crossheading/penalty-for-noncompliance-with-paragraph-22"
    },
    {
      "path": "schedule/19/part/2/crossheading/qualifying-partnerships-duty-to-publish-a-partnership-tax-strategy",
      "kind": "crossheading",
      "number": null,
      "heading": "Qualifying partnerships: duty to publish a partnership tax strategy",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2"
    },
    {
      "path": "schedule/19/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2/crossheading/qualifying-partnerships-duty-to-publish-a-partnership-tax-strategy"
    },
    {
      "path": "schedule/19/part/2/crossheading/penalties-under-this-part-general-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Penalties under this Part: general provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2"
    },
    {
      "path": "schedule/19/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2/crossheading/penalties-under-this-part-general-provisions"
    },
    {
      "path": "schedule/19/part/2/crossheading/failure-to-comply-with-a-time-limit",
      "kind": "crossheading",
      "number": null,
      "heading": "Failure to comply with a time limit",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2"
    },
    {
      "path": "schedule/19/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2/crossheading/failure-to-comply-with-a-time-limit"
    },
    {
      "path": "schedule/19/part/2/crossheading/reasonable-excuse",
      "kind": "crossheading",
      "number": null,
      "heading": "Reasonable excuse",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2"
    },
    {
      "path": "schedule/19/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2/crossheading/reasonable-excuse"
    },
    {
      "path": "schedule/19/part/2/crossheading/assessment-of-penalties",
      "kind": "crossheading",
      "number": null,
      "heading": "Assessment of penalties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2"
    },
    {
      "path": "schedule/19/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2/crossheading/assessment-of-penalties"
    },
    {
      "path": "schedule/19/part/2/crossheading/appeal",
      "kind": "crossheading",
      "number": null,
      "heading": "Appeal",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2"
    },
    {
      "path": "schedule/19/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2/crossheading/appeal"
    },
    {
      "path": "schedule/19/part/2/crossheading/enforcement",
      "kind": "crossheading",
      "number": null,
      "heading": "Enforcement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2"
    },
    {
      "path": "schedule/19/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2/crossheading/enforcement"
    },
    {
      "path": "schedule/19/part/2/crossheading/power-to-change-amount-of-penalties",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to change amount of penalties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2"
    },
    {
      "path": "schedule/19/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2/crossheading/power-to-change-amount-of-penalties"
    },
    {
      "path": "schedule/19/part/2/crossheading/application-of-provisions-of-tma-1970",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of provisions of TMA 1970",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2"
    },
    {
      "path": "schedule/19/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2/crossheading/application-of-provisions-of-tma-1970"
    },
    {
      "path": "schedule/19/part/2/crossheading/meaning-of-tax-strategy",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “tax strategy”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2"
    },
    {
      "path": "schedule/19/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/2/crossheading/meaning-of-tax-strategy"
    },
    {
      "path": "schedule/19/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Sanctions for persistently unco-operative large businesses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/part/3/crossheading/large-groups-falling-within-part-3",
      "kind": "crossheading",
      "number": null,
      "heading": "Large groups falling within Part 3",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/3"
    },
    {
      "path": "schedule/19/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/3/crossheading/large-groups-falling-within-part-3"
    },
    {
      "path": "schedule/19/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-36",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/3/crossheading/large-groups-falling-within-part-3"
    },
    {
      "path": "schedule/19/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-37",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/3/crossheading/large-groups-falling-within-part-3"
    },
    {
      "path": "schedule/19/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-38",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/3/crossheading/large-groups-falling-within-part-3"
    },
    {
      "path": "schedule/19/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-39",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/3/crossheading/large-groups-falling-within-part-3"
    },
    {
      "path": "schedule/19/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-40",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/3/crossheading/large-groups-falling-within-part-3"
    },
    {
      "path": "schedule/19/part/3/crossheading/warning-notices",
      "kind": "crossheading",
      "number": null,
      "heading": "Warning notices",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/3"
    },
    {
      "path": "schedule/19/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-41",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/3/crossheading/warning-notices"
    },
    {
      "path": "schedule/19/part/3/crossheading/special-measures-notices",
      "kind": "crossheading",
      "number": null,
      "heading": "Special measures notices",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/3"
    },
    {
      "path": "schedule/19/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-42",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/3/crossheading/special-measures-notices"
    },
    {
      "path": "schedule/19/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-43",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/3/crossheading/special-measures-notices"
    },
    {
      "path": "schedule/19/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-44",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/3/crossheading/special-measures-notices"
    },
    {
      "path": "schedule/19/paragraph/45",
      "kind": "paragraph",
      "number": "45",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-45",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/3/crossheading/special-measures-notices"
    },
    {
      "path": "schedule/19/part/3/crossheading/circumstances-in-which-warning-and-special-measures-notices-are-treated-as-having-been-given",
      "kind": "crossheading",
      "number": null,
      "heading": "Circumstances in which warning and special measures notices are treated as having been given",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/3"
    },
    {
      "path": "schedule/19/paragraph/46",
      "kind": "paragraph",
      "number": "46",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-46",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/3/crossheading/circumstances-in-which-warning-and-special-measures-notices-are-treated-as-having-been-given"
    },
    {
      "path": "schedule/19/part/3/crossheading/sanctions-liability-for-penalties-for-errors-in-documents-given-to-hmrc",
      "kind": "crossheading",
      "number": null,
      "heading": "Sanctions: liability for penalties for errors in documents given to HMRC",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/3"
    },
    {
      "path": "schedule/19/paragraph/47",
      "kind": "paragraph",
      "number": "47",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-47",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/3/crossheading/sanctions-liability-for-penalties-for-errors-in-documents-given-to-hmrc"
    },
    {
      "path": "schedule/19/paragraph/48",
      "kind": "paragraph",
      "number": "48",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-48",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/3/crossheading/sanctions-liability-for-penalties-for-errors-in-documents-given-to-hmrc"
    },
    {
      "path": "schedule/19/part/3/crossheading/sanctions-commissioners-publishing-information",
      "kind": "crossheading",
      "number": null,
      "heading": "Sanctions: Commissioners publishing information",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/3"
    },
    {
      "path": "schedule/19/paragraph/49",
      "kind": "paragraph",
      "number": "49",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-49",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/3/crossheading/sanctions-commissioners-publishing-information"
    },
    {
      "path": "schedule/19/part/3/crossheading/application-of-part-3-to-large-uk-subgroups",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of Part 3 to large UK sub-groups",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/3"
    },
    {
      "path": "schedule/19/paragraph/50",
      "kind": "paragraph",
      "number": "50",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-50",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/3/crossheading/application-of-part-3-to-large-uk-subgroups"
    },
    {
      "path": "schedule/19/part/3/crossheading/application-of-part-3-to-large-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of Part 3 to large companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/3"
    },
    {
      "path": "schedule/19/paragraph/51",
      "kind": "paragraph",
      "number": "51",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-51",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/3/crossheading/application-of-part-3-to-large-companies"
    },
    {
      "path": "schedule/19/part/3/crossheading/application-of-part-3-to-large-partnerships",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of Part 3 to large partnerships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/3"
    },
    {
      "path": "schedule/19/paragraph/52",
      "kind": "paragraph",
      "number": "52",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-52",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/3/crossheading/application-of-part-3-to-large-partnerships"
    },
    {
      "path": "schedule/19/part/3/crossheading/meaning-of-designated-hmrc-officer",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “designated HMRC officer”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/3"
    },
    {
      "path": "schedule/19/paragraph/53",
      "kind": "paragraph",
      "number": "53",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-53",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/3/crossheading/meaning-of-designated-hmrc-officer"
    },
    {
      "path": "schedule/19/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/part/4/crossheading/amendment-of-power-under-section-122-of-fa-2015",
      "kind": "crossheading",
      "number": null,
      "heading": "Amendment of power under section 122 of FA 2015",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/4"
    },
    {
      "path": "schedule/19/paragraph/54",
      "kind": "paragraph",
      "number": "54",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-54",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/4/crossheading/amendment-of-power-under-section-122-of-fa-2015"
    },
    {
      "path": "schedule/19/part/4/crossheading/regulations",
      "kind": "crossheading",
      "number": null,
      "heading": "Regulations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/4"
    },
    {
      "path": "schedule/19/paragraph/55",
      "kind": "paragraph",
      "number": "55",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-55",
      "extent": null,
      "status": null,
      "parent": "schedule/19/part/4/crossheading/regulations"
    },
    {
      "path": "schedule/20",
      "kind": "schedule",
      "number": "20",
      "heading": "Penalties for enablers of offshore tax evasion or non-compliance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/20/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Liability for penalty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20"
    },
    {
      "path": "schedule/20/part/1/crossheading/liability-for-penalty",
      "kind": "crossheading",
      "number": null,
      "heading": "Liability for penalty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/1"
    },
    {
      "path": "schedule/20/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-20/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/1/crossheading/liability-for-penalty"
    },
    {
      "path": "schedule/20/part/1/crossheading/meaning-of-involving-offshore-activity-and-related-expressions",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “involving offshore activity” and related expressions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/1"
    },
    {
      "path": "schedule/20/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-20/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/1/crossheading/meaning-of-involving-offshore-activity-and-related-expressions"
    },
    {
      "path": "schedule/20/part/1/crossheading/amount-of-penalty",
      "kind": "crossheading",
      "number": null,
      "heading": "Amount of penalty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/1"
    },
    {
      "path": "schedule/20/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-20/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/1/crossheading/amount-of-penalty"
    },
    {
      "path": "schedule/20/part/1/crossheading/potential-lost-revenue-enabling-q-to-commit-relevant-offence",
      "kind": "crossheading",
      "number": null,
      "heading": "Potential lost revenue: enabling Q to commit relevant offence",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/1"
    },
    {
      "path": "schedule/20/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-20/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/1/crossheading/potential-lost-revenue-enabling-q-to-commit-relevant-offence"
    },
    {
      "path": "schedule/20/part/1/crossheading/potential-lost-revenue-enabling-q-to-engage-in-conduct-incurring-relevant-civil-penalty",
      "kind": "crossheading",
      "number": null,
      "heading": "Potential lost revenue: enabling Q to engage in conduct incurring relevant civil penalty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/1"
    },
    {
      "path": "schedule/20/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-20/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/1/crossheading/potential-lost-revenue-enabling-q-to-engage-in-conduct-incurring-relevant-civil-penalty"
    },
    {
      "path": "schedule/20/part/1/crossheading/treatment-of-potential-lost-revenue-attributable-to-both-offshore-tax-evasion-or-noncompliance-and-other-tax-evasion-or-noncompliance",
      "kind": "crossheading",
      "number": null,
      "heading": "Treatment of potential lost revenue attributable to both offshore tax evasion or non-compliance and other tax evasion or non-compliance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/1"
    },
    {
      "path": "schedule/20/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-20/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/1/crossheading/treatment-of-potential-lost-revenue-attributable-to-both-offshore-tax-evasion-or-noncompliance-and-other-tax-evasion-or-noncompliance"
    },
    {
      "path": "schedule/20/part/1/crossheading/reduction-of-penalty-for-disclosure-etc-by-p",
      "kind": "crossheading",
      "number": null,
      "heading": "Reduction of penalty for disclosure etc by P",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/1"
    },
    {
      "path": "schedule/20/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-20/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/1/crossheading/reduction-of-penalty-for-disclosure-etc-by-p"
    },
    {
      "path": "schedule/20/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-20/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/1/crossheading/reduction-of-penalty-for-disclosure-etc-by-p"
    },
    {
      "path": "schedule/20/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-20/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/1/crossheading/reduction-of-penalty-for-disclosure-etc-by-p"
    },
    {
      "path": "schedule/20/part/1/crossheading/procedure-for-assessing-penalty-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Procedure for assessing penalty, etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/1"
    },
    {
      "path": "schedule/20/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-20/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/1/crossheading/procedure-for-assessing-penalty-etc"
    },
    {
      "path": "schedule/20/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-20/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/1/crossheading/procedure-for-assessing-penalty-etc"
    },
    {
      "path": "schedule/20/part/1/crossheading/appeals",
      "kind": "crossheading",
      "number": null,
      "heading": "Appeals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/1"
    },
    {
      "path": "schedule/20/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-20/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/1/crossheading/appeals"
    },
    {
      "path": "schedule/20/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-20/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/1/crossheading/appeals"
    },
    {
      "path": "schedule/20/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-20/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/1/crossheading/appeals"
    },
    {
      "path": "schedule/20/part/1/crossheading/double-jeopardy",
      "kind": "crossheading",
      "number": null,
      "heading": "Double jeopardy",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/1"
    },
    {
      "path": "schedule/20/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-20/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/1/crossheading/double-jeopardy"
    },
    {
      "path": "schedule/20/part/1/crossheading/application-of-provisions-of-tma-1970",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of provisions of TMA 1970",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/1"
    },
    {
      "path": "schedule/20/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-20/paragraph-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/20/part/1/crossheading/application-of-provisions-of-tma-1970"
    },
    {
      "path": "schedule/20/part/1/crossheading/interpretation-of-part-1",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation of Part 1",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/1"
    },
    {
      "path": "schedule/20/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-20/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/1/crossheading/interpretation-of-part-1"
    },
    {
      "path": "schedule/20/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Application of Schedule 36 to FA 2008: information powers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20"
    },
    {
      "path": "schedule/20/part/2/crossheading/general-application-of-information-and-inspection-powers-to-suspected-enablers",
      "kind": "crossheading",
      "number": null,
      "heading": "General application of information and inspection powers to suspected enablers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/2"
    },
    {
      "path": "schedule/20/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-20/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/2/crossheading/general-application-of-information-and-inspection-powers-to-suspected-enablers"
    },
    {
      "path": "schedule/20/part/2/crossheading/general-modifications",
      "kind": "crossheading",
      "number": null,
      "heading": "General modifications",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/2"
    },
    {
      "path": "schedule/20/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-20/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/2/crossheading/general-modifications"
    },
    {
      "path": "schedule/20/part/2/crossheading/specific-modifications",
      "kind": "crossheading",
      "number": null,
      "heading": "Specific modifications",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/2"
    },
    {
      "path": "schedule/20/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-20/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/2/crossheading/specific-modifications"
    },
    {
      "path": "schedule/20/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-20/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/2/crossheading/specific-modifications"
    },
    {
      "path": "schedule/20/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Publishing details of persons found liable to penalties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20"
    },
    {
      "path": "schedule/20/part/3/crossheading/naming-etc-of-persons-assessed-to-penalty-or-penalties-under-paragraph-1",
      "kind": "crossheading",
      "number": null,
      "heading": "Naming etc of persons assessed to penalty or penalties under paragraph 1",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3"
    },
    {
      "path": "schedule/20/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-20/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/naming-etc-of-persons-assessed-to-penalty-or-penalties-under-paragraph-1"
    },
    {
      "path": "schedule/20/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-20/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/3/crossheading/naming-etc-of-persons-assessed-to-penalty-or-penalties-under-paragraph-1"
    },
    {
      "path": "schedule/21",
      "kind": "schedule",
      "number": "21",
      "heading": "Penalties relating to offshore matters and offshore transfers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/21/crossheading/amendments-to-schedule-24-to-the-finance-act-2007-c-11",
      "kind": "crossheading",
      "number": null,
      "heading": "Amendments to Schedule 24 to the Finance Act 2007 (c. 11)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/21"
    },
    {
      "path": "schedule/21/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-21/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/21/crossheading/amendments-to-schedule-24-to-the-finance-act-2007-c-11"
    },
    {
      "path": "schedule/21/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-21/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/21/crossheading/amendments-to-schedule-24-to-the-finance-act-2007-c-11"
    },
    {
      "path": "schedule/21/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-21/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/21/crossheading/amendments-to-schedule-24-to-the-finance-act-2007-c-11"
    },
    {
      "path": "schedule/21/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-21/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/21/crossheading/amendments-to-schedule-24-to-the-finance-act-2007-c-11"
    },
    {
      "path": "schedule/21/crossheading/amendments-to-schedule-41-to-the-finance-act-2008-c-9",
      "kind": "crossheading",
      "number": null,
      "heading": "Amendments to Schedule 41 to the Finance Act 2008 (c. 9)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/21"
    },
    {
      "path": "schedule/21/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-21/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/21/crossheading/amendments-to-schedule-41-to-the-finance-act-2008-c-9"
    },
    {
      "path": "schedule/21/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-21/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/21/crossheading/amendments-to-schedule-41-to-the-finance-act-2008-c-9"
    },
    {
      "path": "schedule/21/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-21/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/21/crossheading/amendments-to-schedule-41-to-the-finance-act-2008-c-9"
    },
    {
      "path": "schedule/21/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-21/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/21/crossheading/amendments-to-schedule-41-to-the-finance-act-2008-c-9"
    },
    {
      "path": "schedule/21/crossheading/amendments-to-schedule-55-to-the-finance-act-2009-c10",
      "kind": "crossheading",
      "number": null,
      "heading": "Amendments to Schedule 55 to the Finance Act 2009 (c.10)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/21"
    },
    {
      "path": "schedule/21/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-21/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/21/crossheading/amendments-to-schedule-55-to-the-finance-act-2009-c10"
    },
    {
      "path": "schedule/21/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-21/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/21/crossheading/amendments-to-schedule-55-to-the-finance-act-2009-c10"
    },
    {
      "path": "schedule/21/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-21/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/21/crossheading/amendments-to-schedule-55-to-the-finance-act-2009-c10"
    },
    {
      "path": "schedule/21/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-21/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/21/crossheading/amendments-to-schedule-55-to-the-finance-act-2009-c10"
    },
    {
      "path": "schedule/22",
      "kind": "schedule",
      "number": "22",
      "heading": "Asset-based penalty for offshore inaccuracies and failures",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/22/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Liability for penalty",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/22"
    },
    {
      "path": "schedule/22/part/1/crossheading/circumstances-in-which-assetbased-penalty-is-payable",
      "kind": "crossheading",
      "number": null,
      "heading": "Circumstances in which asset-based penalty is payable",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/1"
    },
    {
      "path": "schedule/22/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-22/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/1/crossheading/circumstances-in-which-assetbased-penalty-is-payable"
    },
    {
      "path": "schedule/22/part/1/crossheading/meaning-of-standard-offshore-tax-penalty",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of standard offshore tax penalty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/1"
    },
    {
      "path": "schedule/22/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-22/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/22/part/1/crossheading/meaning-of-standard-offshore-tax-penalty"
    },
    {
      "path": "schedule/22/part/1/crossheading/tax-year-to-which-standard-offshore-tax-penalty-relates",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax year to which standard offshore tax penalty relates",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/1"
    },
    {
      "path": "schedule/22/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-22/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/22/part/1/crossheading/tax-year-to-which-standard-offshore-tax-penalty-relates"
    },
    {
      "path": "schedule/22/part/1/crossheading/potential-lost-revenue-threshold",
      "kind": "crossheading",
      "number": null,
      "heading": "Potential lost revenue threshold",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/1"
    },
    {
      "path": "schedule/22/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-22/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/1/crossheading/potential-lost-revenue-threshold"
    },
    {
      "path": "schedule/22/part/1/crossheading/offshore-plr",
      "kind": "crossheading",
      "number": null,
      "heading": "Offshore PLR",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/1"
    },
    {
      "path": "schedule/22/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-22/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/22/part/1/crossheading/offshore-plr"
    },
    {
      "path": "schedule/22/part/1/crossheading/restriction-on-imposition-of-multiple-assetbased-penalties-in-relation-to-the-same-asset",
      "kind": "crossheading",
      "number": null,
      "heading": "Restriction on imposition of multiple asset-based penalties in relation to the same asset",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/1"
    },
    {
      "path": "schedule/22/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-22/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/22/part/1/crossheading/restriction-on-imposition-of-multiple-assetbased-penalties-in-relation-to-the-same-asset"
    },
    {
      "path": "schedule/22/paragraph/6A",
      "kind": "paragraph",
      "number": "6A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-22/paragraph-6A",
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/1/crossheading/restriction-on-imposition-of-multiple-assetbased-penalties-in-relation-to-the-same-asset"
    },
    {
      "path": "schedule/22/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Amount of penalty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/22"
    },
    {
      "path": "schedule/22/part/2/crossheading/standard-amount-of-assetbased-penalty",
      "kind": "crossheading",
      "number": null,
      "heading": "Standard amount of asset-based penalty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/2"
    },
    {
      "path": "schedule/22/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-22/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/2/crossheading/standard-amount-of-assetbased-penalty"
    },
    {
      "path": "schedule/22/part/2/crossheading/reductions-for-disclosure-and-cooperation",
      "kind": "crossheading",
      "number": null,
      "heading": "Reductions for disclosure and co-operation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/2"
    },
    {
      "path": "schedule/22/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-22/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/2/crossheading/reductions-for-disclosure-and-cooperation"
    },
    {
      "path": "schedule/22/part/2/crossheading/special-reduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Special reduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/2"
    },
    {
      "path": "schedule/22/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-22/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/2/crossheading/special-reduction"
    },
    {
      "path": "schedule/22/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Identification and valuation of assets",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/22"
    },
    {
      "path": "schedule/22/part/3/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/3"
    },
    {
      "path": "schedule/22/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-22/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/3/crossheading/introduction"
    },
    {
      "path": "schedule/22/part/3/crossheading/capital-gains-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Capital gains tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/3"
    },
    {
      "path": "schedule/22/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-22/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/3/crossheading/capital-gains-tax"
    },
    {
      "path": "schedule/22/part/3/crossheading/inheritance-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Inheritance tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/3"
    },
    {
      "path": "schedule/22/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-22/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/3/crossheading/inheritance-tax"
    },
    {
      "path": "schedule/22/part/3/crossheading/assetbased-income-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Asset-based income tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/3"
    },
    {
      "path": "schedule/22/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-22/paragraph-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/22/part/3/crossheading/assetbased-income-tax"
    },
    {
      "path": "schedule/22/part/3/crossheading/jointly-held-assets",
      "kind": "crossheading",
      "number": null,
      "heading": "Jointly held assets",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/3"
    },
    {
      "path": "schedule/22/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-22/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/3/crossheading/jointly-held-assets"
    },
    {
      "path": "schedule/22/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Procedure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/22"
    },
    {
      "path": "schedule/22/part/4/crossheading/assessment",
      "kind": "crossheading",
      "number": null,
      "heading": "Assessment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/4"
    },
    {
      "path": "schedule/22/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-22/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/4/crossheading/assessment"
    },
    {
      "path": "schedule/22/part/4/crossheading/appeal",
      "kind": "crossheading",
      "number": null,
      "heading": "Appeal",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/4"
    },
    {
      "path": "schedule/22/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-22/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/4/crossheading/appeal"
    },
    {
      "path": "schedule/22/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-22/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/4/crossheading/appeal"
    },
    {
      "path": "schedule/22/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-22/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/4/crossheading/appeal"
    },
    {
      "path": "schedule/22/part/5",
      "kind": "part",
      "number": "5",
      "heading": "General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/22"
    },
    {
      "path": "schedule/22/part/5/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/5"
    },
    {
      "path": "schedule/22/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-22/paragraph-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/22/part/5/crossheading/interpretation"
    },
    {
      "path": "schedule/22/part/5/crossheading/consequential-amendments-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Consequential amendments etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/5"
    },
    {
      "path": "schedule/22/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-22/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/5/crossheading/consequential-amendments-etc"
    },
    {
      "path": "schedule/22/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-22/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/22/part/5/crossheading/consequential-amendments-etc"
    },
    {
      "path": "schedule/23",
      "kind": "schedule",
      "number": "23",
      "heading": "Simple assessments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/23/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-23/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-23/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-23/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-23/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-23/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-23/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-23/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-23/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-23/paragraph-9",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/23"
    },
    {
      "path": "schedule/24",
      "kind": "schedule",
      "number": "24",
      "heading": "Tax advantages constituting the grant of state aid",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/24/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Tax advantages to which section 180(2)applies",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/24"
    },
    {
      "path": "schedule/24/part/1/crossheading/enhanced-capital-allowances",
      "kind": "crossheading",
      "number": null,
      "heading": "Enhanced capital allowances",
      "url": "https://openlegislation.uk/finance-act-2016/schedule-24/part-1/crossheading-enhanced-capital-allowances",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/part/1/crossheading/creative-tax-reliefs",
      "kind": "crossheading",
      "number": null,
      "heading": "Creative tax reliefs",
      "url": "https://openlegislation.uk/finance-act-2016/schedule-24/part-1/crossheading-creative-tax-reliefs",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/part/1/crossheading/research-and-development-reliefs",
      "kind": "crossheading",
      "number": null,
      "heading": "Research and development reliefs",
      "url": "https://openlegislation.uk/finance-act-2016/schedule-24/part-1/crossheading-research-and-development-reliefs",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/part/1/crossheading/enterprise-management-incentives-exemptions-and-reliefs",
      "kind": "crossheading",
      "number": null,
      "heading": "Enterprise management incentives exemptions and reliefs",
      "url": "https://openlegislation.uk/finance-act-2016/schedule-24/part-1/crossheading-enterprise-management-incentives-exemptions-and-reliefs",
      "extent": null,
      "status": null,
      "parent": "schedule/24/part/1"
    },
    {
      "path": "schedule/24/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Tax advantages to which section 180(5) applies",
      "url": "https://openlegislation.uk/finance-act-2016/schedule-24/part-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/24"
    },
    {
      "path": "schedule/25",
      "kind": "schedule",
      "number": "25",
      "heading": "Office of Tax Simplification",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "schedule/25/crossheading/membership",
      "kind": "crossheading",
      "number": null,
      "heading": "Membership",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/25"
    },
    {
      "path": "schedule/25/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-25/paragraph-1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/25/crossheading/membership"
    },
    {
      "path": "schedule/25/crossheading/term-of-office",
      "kind": "crossheading",
      "number": null,
      "heading": "Term of office",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/25"
    },
    {
      "path": "schedule/25/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-25/paragraph-2",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/25/crossheading/term-of-office"
    },
    {
      "path": "schedule/25/crossheading/appointment-of-initial-members",
      "kind": "crossheading",
      "number": null,
      "heading": "Appointment of initial members",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/25"
    },
    {
      "path": "schedule/25/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-25/paragraph-3",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/25/crossheading/appointment-of-initial-members"
    },
    {
      "path": "schedule/25/crossheading/termination-of-appointments",
      "kind": "crossheading",
      "number": null,
      "heading": "Termination of appointments",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/25"
    },
    {
      "path": "schedule/25/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-25/paragraph-4",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/25/crossheading/termination-of-appointments"
    },
    {
      "path": "schedule/25/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-25/paragraph-5",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/25/crossheading/termination-of-appointments"
    },
    {
      "path": "schedule/25/crossheading/remuneration",
      "kind": "crossheading",
      "number": null,
      "heading": "Remuneration",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/25"
    },
    {
      "path": "schedule/25/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-25/paragraph-6",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/25/crossheading/remuneration"
    },
    {
      "path": "schedule/25/crossheading/provision-of-staff-and-facilities-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Provision of staff and facilities etc.",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/25"
    },
    {
      "path": "schedule/25/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-25/paragraph-7",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/25/crossheading/provision-of-staff-and-facilities-etc"
    },
    {
      "path": "schedule/25/crossheading/validity-of-proceedings",
      "kind": "crossheading",
      "number": null,
      "heading": "Validity of proceedings",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/25"
    },
    {
      "path": "schedule/25/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-25/paragraph-8",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/25/crossheading/validity-of-proceedings"
    },
    {
      "path": "schedule/25/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-25/paragraph-9",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/25/crossheading/validity-of-proceedings"
    },
    {
      "path": "schedule/25/crossheading/supplementary-powers",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary powers",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/25"
    },
    {
      "path": "schedule/25/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-25/paragraph-10",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/25/crossheading/supplementary-powers"
    },
    {
      "path": "schedule/25/crossheading/finance",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/25"
    },
    {
      "path": "schedule/25/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-25/paragraph-11",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/25/crossheading/finance"
    },
    {
      "path": "schedule/25/crossheading/disqualification",
      "kind": "crossheading",
      "number": null,
      "heading": "Disqualification",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/25"
    },
    {
      "path": "schedule/25/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-25/paragraph-12",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/25/crossheading/disqualification"
    },
    {
      "path": "schedule/25/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-25/paragraph-13",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/25/crossheading/disqualification"
    },
    {
      "path": "schedule/25/crossheading/freedom-of-information",
      "kind": "crossheading",
      "number": null,
      "heading": "Freedom of information",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/25"
    },
    {
      "path": "schedule/25/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-25/paragraph-14",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/25/crossheading/freedom-of-information"
    },
    {
      "path": "schedule/25/crossheading/public-sector-equality-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Public sector equality duty",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/25"
    },
    {
      "path": "schedule/25/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2016/schedule-25/paragraph-15",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/25/crossheading/public-sector-equality-duty"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words inserted",
      "affected_provisions": "Sch. 19 para. 51(8)(b)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 48(2)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "Sch. 19 para. 52(1)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 48(3)(a)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "Sch. 19 para. 52(3)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 48(3)(b)(i)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "Sch. 19 para. 52(3)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 48(3)(b)(ii)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "Sch. 19 para. 53(1)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 48(4)(a)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "Sch. 19 para. 53(1)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 48(4)(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "Sch. 19 para. 58(1)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 48(5)"
    },
    {
      "type": "words renumbered as Sch. 19 para. 12(5)(a)",
      "affected_provisions": "Sch. 19 para. 12(5)(a)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 49(2)(a)"
    },
    {
      "type": "word inserted",
      "affected_provisions": "Sch. 19 para. 12(5)(a)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 49(2)(b)"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. 19 para. 12(5)(b)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 49(2)(c)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "Sch. 19 para. 13(c)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 49(3)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "Sch. 24 Pt. 1 Table",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024",
      "affecting_provisions": "Sch. 2 para. 15"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24",
    "retrieved_at": "2026-10-28T17:00:50.607796+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."
  }
}