{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-10/paragraph-21",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-10/paragraph-21.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/10/paragraph/21",
  "kind": "paragraph",
  "number": "21",
  "heading": null,
  "text": "Chapter 11 of Part 6A of TIOPA 2010 (imported mismatch payments) has effect in relation to imported mismatch payments that are—\n(a) payments made on or after the commencement date, or\n(b) quasi-payments in relation to which the payment period begins on or after the commencement date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/schedule/10/paragraph/21",
    "retrieved_at": "2026-10-29T09:06:05.350093+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}