{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-14/paragraph-14",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-14/paragraph-14.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/14/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": "Amendments of Aggregates Levy (General) Regulations 2002",
  "text": "In regulation 13 (which relates to tax credits)—\n(a) in paragraph (2), before sub-paragraph (a) insert—\n“(za) is moved without further processing from premises in England, Wales or Northern Ireland operated or used by a person registered under section 24 of the Act for any purpose specified in subsection (6) of that section to a place in Scotland or Scottish waters;”\n(b) in paragraph (2)(a), after “Kingdom” insert “from a place in England, Wales or Northern Ireland”.",
  "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/14",
    "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."
}