{
  "url": "https://openlegislation.uk/finance-act-2022/schedule-10/paragraph-36",
  "json_url": "https://openlegislation.uk/finance-act-2022/schedule-10/paragraph-36.json",
  "legislation": "ukpga/2022/3",
  "legislation_title": "Finance Act 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2022",
  "path": "schedule/10/paragraph/36",
  "kind": "paragraph",
  "number": "36",
  "heading": "Anti-avoidance",
  "text": "(1) This paragraph applies to arrangements if the main purpose, or one of the main purposes of the arrangements, is to—\n(a) reduce or avoid a charge to public interest business protection tax, or\n(b) otherwise avoid the effect of any of the provisions of this Schedule.\n(2) Any such reduction or avoidance that would (in the absence of this paragraph) arise from such arrangements is to be counteracted by the making of such adjustments as are just and reasonable.\n(3) Any adjustments required to be made under this paragraph (whether or not by an officer of Revenue and Customs) may be made by way of—\n(a) an assessment,\n(b) the modification of an assessment,\n(c) amendment or disallowance of a claim,\nor otherwise.\n(4) In this paragraph “arrangements” include any agreement, understanding, scheme transaction or series of transactions (whether or not legally enforceable).",
  "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/36",
    "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."
}