{
  "url": "https://openlegislation.uk/finance-act-2022/schedule-10/paragraph-35",
  "json_url": "https://openlegislation.uk/finance-act-2022/schedule-10/paragraph-35.json",
  "legislation": "ukpga/2022/3",
  "legislation_title": "Finance Act 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2022",
  "path": "schedule/10/paragraph/35",
  "kind": "paragraph",
  "number": "35",
  "heading": "Power to provide for reliefs etc",
  "text": "(1) The Treasury may by regulations make such provision as the Treasury consider appropriate—\n(a) about reliefs from public interest business protection tax;\n(b) about exemptions from public interest business protection tax.\n(2) Regulations under this paragraph may—\n(a) make provision about the administration of any such relief or exemption (for example provision about the making of claims);\n(b) include provision conferring a discretion on the Commissioners for Her Majesty’s Revenue and Customs or on an officer of Revenue and Customs.",
  "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/10/paragraph/35",
    "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."
}