{
  "url": "https://openlegislation.uk/finance-act-2020/schedule-16/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-act-2020/schedule-16/paragraph-7.json",
  "legislation": "ukpga/2020/14",
  "legislation_title": "Finance Act 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2020",
  "path": "schedule/16/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "The Treasury may by regulations modify the application of any provision of the Tax Acts that affects (or that otherwise would affect) the treatment of—\n(a) receipts brought into account under paragraph 1(2),\n(b) amounts treated as post-cessation receipts under paragraph 2(3) or (4), or\n(c) amounts charged under paragraph 5(1) or 6(1).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2020/14/schedule/16/paragraph/7",
    "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."
}