{
  "url": "https://openlegislation.uk/finance-act-2022/schedule-1/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2022/schedule-1/paragraph-2.json",
  "legislation": "ukpga/2022/3",
  "legislation_title": "Finance Act 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2022",
  "path": "schedule/1/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Chapter 2 (income taxed as trade profits)",
  "text": "(1) Section 7 (income charged) is amended as follows.\n(2) In subsection (1), at the end insert “(including amounts treated as profits of the tax year under section 23E(1))”.\n(3) Omit subsections (2) and (3).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2022/3/schedule/1/paragraph/2",
    "retrieved_at": "2026-10-29T08:57:50.927298+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."
}