{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-20/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-20/paragraph-7.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/20/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "Where provision inserted by this Schedule—\n(a) relates to particular goods, and\n(b) is to have effect as if made under a power conferred by TCTA 2018,\nthat power may (amongst other things) be exercised to make similar provision relating to other goods, including provision having retrospective effect provided any such retrospective provision does not impose or increase taxation.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/schedule/20/paragraph/7",
    "retrieved_at": "2026-10-29T08:58:11.025653+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."
}