{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-20/paragraph-23",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-20/paragraph-23.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/20/paragraph/23",
  "kind": "paragraph",
  "number": "23",
  "heading": null,
  "text": "(1) The Treasury may by regulations amend paragraph 22(1) to vary the amount for the time being specified in paragraph (b).\n(2) Regulations under this paragraph are to be made by statutory instrument.\n(3) A statutory instrument under this paragraph is subject to annulment in pursuance of a resolution of the House of Commons.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 20 para. 23 in force at 1.1.2017 by S.I. 2016/1249, reg. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/schedule/20/paragraph/23",
    "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."
}