{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-6/paragraph-28",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-6/paragraph-28.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/6/paragraph/28",
  "kind": "paragraph",
  "number": "28",
  "heading": null,
  "text": "(1) The amendments made by Parts 1 and 3 of this Schedule have effect in relation to—\n(a) interest paid or credited on or after 6 April 2016, and\n(b) dividends or other distributions paid by a building society on or after that date.\n(2) Sub-paragraph (1) does not apply to—\n(a) the repeals in Schedule 12 to FA 1988;\n(b) the amendments in section 564Q of ITA 2007;\n(c) the repeal of paragraph 277 of Schedule 1 to ITA 2007.\n(3) The repeals mentioned in sub-paragraph (2)(a) and (c) have effect in relation to benefits conferred on or after 6 April 2016.\n(4) The amendments mentioned in sub-paragraph (2)(b) have effect in relation to alternative finance return paid on or after 6 April 2016.\n(5) The amendments made by Part 2 of this Schedule, and the amendments made by this Schedule in sections 893 and 894 of ITA 2007, have effect in relation to interest paid on or after 6 April 2016.",
  "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/28",
    "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."
}