{
  "url": "https://openlegislation.uk/finance-act-2022/schedule-1/paragraph-22",
  "json_url": "https://openlegislation.uk/finance-act-2022/schedule-1/paragraph-22.json",
  "legislation": "ukpga/2022/3",
  "legislation_title": "Finance Act 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2022",
  "path": "schedule/1/paragraph/22",
  "kind": "paragraph",
  "number": "22",
  "heading": "Part 7 (rent-a-room and qualifying care relief)",
  "text": "(1) Section 786 (meaning of “rent-a-room receipts”) is amended as follows.\n(2) In subsection (1)(b), for “subsections (3) and (4)” substitute “subsection (4)”.\n(3) Omit subsection (3).\n(4) In subsection (4), in the words before paragraph (a), omit “Otherwise”.",
  "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/22",
    "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."
}