{
  "url": "https://openlegislation.uk/finance-act-2019/section-23",
  "json_url": "https://openlegislation.uk/finance-act-2019/section-23.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "section/23",
  "kind": "section",
  "number": "23",
  "heading": "Corporation tax exit charges",
  "text": "Schedule 8—\n(a) amends provisions concerning CT exit charge payment plans,\n(b) repeals certain provisions that enable the postponement of exit charges, and\n(c) contains amendments concerning the treatment of assets that are the subject of EU exit charges.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2019/1/section/23",
    "retrieved_at": "2026-10-29T09:04:30.296814+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."
  }
}