{
  "url": "https://openlegislation.uk/finance-act-2020/schedule-15/paragraph-12",
  "json_url": "https://openlegislation.uk/finance-act-2020/schedule-15/paragraph-12.json",
  "legislation": "ukpga/2020/14",
  "legislation_title": "Finance Act 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2020",
  "path": "schedule/15/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": "Regulations: general",
  "text": "(1) A power to make regulations under this Part of this Schedule is exercisable by statutory instrument.\n(2) A statutory instrument containing regulations under this Part of this Schedule is subject to annulment in pursuance of a resolution of the House of Commons.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 15 Pt. 2 inserted (22.2.2024) by Finance Act 2024 (c. 3), s. 12(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2020/14/schedule/15/paragraph/12",
    "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."
}