{
  "url": "https://openlegislation.uk/finance-act-2025/schedule-4/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2025/schedule-4/paragraph-3.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "schedule/4/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": "Expansion of chargeable persons",
  "text": "(1) Section 122 (chargeable persons) is amended as follows.\n(2) In subsection (1), omit “responsible” in both places.\n(3) In subsection (2), omit “responsible” in each place.\n(4) In subsection (3)(a), omit “responsible”.\n(5) In subsection (7), omit “responsible”.",
  "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/2025/8/schedule/4/paragraph/3",
    "retrieved_at": "2026-10-29T08:47:01.939707+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."
}