{
  "url": "https://openlegislation.uk/finance-act-2022/schedule-1/paragraph-23",
  "json_url": "https://openlegislation.uk/finance-act-2022/schedule-1/paragraph-23.json",
  "legislation": "ukpga/2022/3",
  "legislation_title": "Finance Act 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2022",
  "path": "schedule/1/paragraph/23",
  "kind": "paragraph",
  "number": "23",
  "heading": "Part 7 (rent-a-room and qualifying care relief)",
  "text": "(1) Section 805 (meaning of “qualifying care receipts”) is amended as follows.\n(2) In subsection (1)(b), for “subsections (2) and (3)” substitute “subsection (3)”.\n(3) Omit subsection (2).\n(4) In subsection (3), 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/23",
    "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."
}