{
  "url": "https://openlegislation.uk/finance-act-2022/schedule-12/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2022/schedule-12/paragraph-5.json",
  "legislation": "ukpga/2022/3",
  "legislation_title": "Finance Act 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2022",
  "path": "schedule/12/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": "Records",
  "text": "In section 63 (records), in subsection (3), for the words from “6 years” to the end substitute\n“—\n(a) in a case where the records relate to an accounting period, 6 years beginning with the day after the end of the accounting period to which the records relate, or\n(b) in any other case, 6 years beginning with the day on which the records are created.”",
  "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/12/paragraph/5",
    "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."
}