{
  "url": "https://openlegislation.uk/finance-act-2025/section-85",
  "json_url": "https://openlegislation.uk/finance-act-2025/section-85.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "section/85",
  "kind": "section",
  "number": "85",
  "heading": "Correction of wrong cross-reference etc",
  "text": "(1) In section 151I(1) of TCGA 1992, for paragraph (d) substitute—\n“(d) a person with permission under Part 4A of the Financial Services and Markets Act 2000 to enter into, or to exercise or have the right to exercise rights and duties under, a contract of the kind mentioned in paragraph 23 or paragraph 23B of Schedule 2 to that Act (credit agreements and contracts for hire of goods);”.\n(2) In section 1179AE(2) of CTA 2009, for “either House of Parliament” substitute “the House of Commons”.\n(3) In section 4(2)(a) of the Taxation (Post-transition Period) Act 2020, for “section 42” substitute “section 47”.",
  "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/section/85",
    "retrieved_at": "2026-10-29T08:47:01.939707+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}