{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-5/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-5/paragraph-13.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/5/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "(1) Section 227B (the alternative chargeable amount) is amended as follows.\n(2) In subsection (2), for “AA” (in both places it occurs) substitute “ X ”.\n(3) In subsection (5), in paragraph (b)(i), after “A” insert “ , AA ”.\n(4) In subsection (5), in paragraph (b)(ii)—\n(a) after “greater” insert “ or greatest ”;\n(b) after “A” insert “ , AA ”;\n(c) for “both” substitute “ at least two of those amounts ”.\n(5) In subsection (5), in the closing words—\n(a) after “A” (in both places it occurs) insert “ , AA ”;\n(b) after “greater” insert “ or greatest ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 5 para. 13 in force at 1.8.2022 for the purposes of the amendments made by that paragraph by S.I. 2022/874, reg. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/13",
    "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."
}