{
  "url": "https://openlegislation.uk/finance-act-2019/schedule-5/paragraph-23",
  "json_url": "https://openlegislation.uk/finance-act-2019/schedule-5/paragraph-23.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "schedule/5/paragraph/23",
  "kind": "paragraph",
  "number": "23",
  "heading": null,
  "text": "(1) Section 792 (reallocation of charge within group) is amended as follows.\n(2) Omit subsection (5).\n(3) In subsection (6) for “makes further provision” substitute “ sets out further requirements ”.\n(4) After subsection (6) insert—\n“(6A) Section 793A makes provision about the effect of elections under this section.”\n(5) In subsection (8) after “793” insert “ , 793A ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 5 para. 23 in force at 6.4.2020, see Sch. 5 para. 35"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2019/1/schedule/5/paragraph/23",
    "retrieved_at": "2026-10-29T09:04:30.296814+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."
}