{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-65",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-65.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/18/paragraph/65",
  "kind": "paragraph",
  "number": "65",
  "heading": null,
  "text": "(1) A warning notice given to a person is to be disregarded for the purposes of—\n(a) paragraph 18 (naming), and\n(b) Part 4 of this Schedule (restriction of reliefs),\nif the relevant defeat specified in the notice relates to arrangements which the person has entered into before the day on which this Act is passed.\n(2) Where a person has entered into any arrangements before the day on which this Act is passed—\n(a) a relevant defeat incurred by a person in relation to the arrangements, and\n(b) any warning notice specifying such a relevant defeat,\nis to be disregarded for the purposes of paragraph 30 (penalty).",
  "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/18/paragraph/65",
    "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."
}