{
  "url": "https://openlegislation.uk/finance-act-2022/schedule-6/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2022/schedule-6/paragraph-5.json",
  "legislation": "ukpga/2022/3",
  "legislation_title": "Finance Act 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2022",
  "path": "schedule/6/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": "Power to make provision for the purposes of the Income Tax Acts and TCGA 1992 in relation to dormant assets",
  "text": "(1) The Treasury may by regulations make provision for the purposes of any provision of the Income Tax Acts or TCGA 1992 in relation to the dormant assets scheme (within the meaning of the Dormant Assets Acts 2008 to 2022).\n(2) Regulations under sub-paragraph (1) may, among other things—\n(a) amend any provision of the Income Tax Acts or TCGA 1992 (including section 26A of that Act as substituted by paragraph 1);\n(b) disapply any provision made by or under those Acts;\n(c) provide for any provision made by or under those Acts to have effect with modifications specified in the regulations.\n(3) Regulations under sub-paragraph (1) may make provision having effect in relation to times before the regulations are made.\n(4) Regulations under sub-paragraph (1) may—\n(a) make different provision for different purposes, and\n(b) make supplementary, incidental, consequential or transitional or saving provision.\n(5) The power conferred by sub-paragraph (1) is not exercisable after 31 December 2023.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 6 para. 5 not in force at Royal Assent, see Sch. 6 para. 6"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 6 para. 5 in force at 6.6.2022 by S.I. 2022/569, reg. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2022/3/schedule/6/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."
}