{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-14/paragraph-12",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-14/paragraph-12.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/14/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": "Amendments of Part 2 of FA 2001",
  "text": "In section 48 (interpretation of Part), in subsection (1), at the appropriate places insert—\n““relevant waters” means—\n(a)the territorial sea adjacent to the United Kingdom, other than Scottish waters, or\n(b)any area designated by Order in Council under section 1(7) of the Continental Shelf Act 1964;”;\n““Scottish waters” means so much of the territorial sea adjacent to the United Kingdom as is to be treated as adjacent to Scotland for the purposes of the Scotland Act 1998 (see section 126(2) of that Act);”.",
  "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/2026/11/schedule/14/paragraph/12",
    "retrieved_at": "2026-10-29T08:42:24.914774+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."
}