{
  "url": "https://openlegislation.uk/finance-act-2016/section-115",
  "json_url": "https://openlegislation.uk/finance-act-2016/section-115.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "section/115",
  "kind": "section",
  "number": "115",
  "heading": "Tax agents: dishonest conduct",
  "text": "In Schedule 38 to FA 2012 (tax agents: dishonest conduct), in paragraph 37(1), after paragraph (l) insert—\n(la) apprenticeship levy,\n.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/section/115",
    "retrieved_at": "2026-10-28T17:00:50.607796+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}