{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-22/paragraph-18",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-22/paragraph-18.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/22/paragraph/18",
  "kind": "paragraph",
  "number": "18",
  "heading": null,
  "text": "In Part 2 of Schedule 1 to CAA 2001 (defined expressions), at the appropriate place insert—\n“\nfreeport tax site\nsection 573A\n”.",
  "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/22/paragraph/18",
    "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."
}