{
  "url": "https://openlegislation.uk/finance-act-2020/schedule-11/paragraph-14",
  "json_url": "https://openlegislation.uk/finance-act-2020/schedule-11/paragraph-14.json",
  "legislation": "ukpga/2020/14",
  "legislation_title": "Finance Act 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2020",
  "path": "schedule/11/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": null,
  "text": "(1) Schedule 5 (sampling) is amended as follows.\n(2) In paragraph 1—\n(a) in sub-paragraph (a)—\n(i) for “motor vehicle” substitute “ vehicle or a vessel ”;\n(ii) after “the vehicle” insert “ or the vessel ”;\n(b) in sub-paragraph (b) for “motor vehicle” substitute “ vehicle or a vessel ”.\n(3) In paragraph 2(3) after “vehicle” insert “ or the vessel ”.\n(4) In paragraph 4 after sub-paragraph (6) insert—\n“(6A) In sub-paragraphs (5) and (6) “land” includes any floating structure.”\n(5) In paragraph 7 after “vehicle” insert “ or a vessel ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 11 para. 14 in force at 1.10.2021 for N.I. by S.I. 2021/740, reg. 3 (with reg. 1(2))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2020/14/schedule/11/paragraph/14",
    "retrieved_at": "2026-10-29T09:01:44.314864+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."
}