{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-32/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-32/paragraph-5.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/32/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) Section 209AC (sections 209AA and 209AB: definitions) is amended as follows.\n(2) In the heading for “and 209AB” substitute “ to 209ABA ”.\n(3) In subsection (1)—\n(a) in the opening words for “and 209AB” substitute “ to 209ABA ”,\n(b) in the definition of “GAAR procedural requirements” for “or 43B” substitute “ , 43B, or (as the case may be) 43D ”, and\n(c) in the definition of “lesser adjustments” after “Schedule 43 or 43A notice” insert “ (within the meaning of section 209AB) or the Schedule 43D notice (within the meaning of section 209ABA) ”.\n(4) In subsection (2) for “and 209AB” substitute “ to 209ABA ”.",
  "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/32/paragraph/5",
    "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."
}