{
  "url": "https://openlegislation.uk/finance-act-2018/schedule-12/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-act-2018/schedule-12/paragraph-8.json",
  "legislation": "ukpga/2018/3",
  "legislation_title": "Finance Act 2018",
  "legislation_url": "https://openlegislation.uk/finance-act-2018",
  "path": "schedule/12/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "In section 46 (power to vary), in subsection (2), before paragraph (a) insert—\n“(za) confer exemption by reference to guidance (as it has effect from time to time) issued by—\n(i) a body established by or under any enactment, or\n(ii) a government department or an agency of a government department,\nto the effect that particular kinds of disposal do not require a permit or licence mentioned in section 40(4);”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/3/schedule/12/paragraph/8",
    "retrieved_at": "2026-10-29T09:05:08.491687+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."
}