{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-6/paragraph-21",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-6/paragraph-21.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/6/paragraph/21",
  "kind": "paragraph",
  "number": "21",
  "heading": null,
  "text": "In section 847 of ITA 2007 (overview of Part 15)—\n(a) in subsection (2) omit paragraph (a) (which introduces Chapter 2), and\n(b) in subsection (5) (which introduces Chapters containing provision connected with the duties to deduct), before paragraph (a) insert—\n“(za) Chapter 2 (interpretation of section 876 in Chapter 3: exception for deposit-takers),”.",
  "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/6/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."
}