{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-6/paragraph-20",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-6/paragraph-20.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/6/paragraph/20",
  "kind": "paragraph",
  "number": "20",
  "heading": "Removal of requirement for Commissioners’ sanction",
  "text": "(1) Omit sections 208 to 211 and the italic heading before section 208 (determinations requiring Commissioners’ sanction).\n(2) The amendment made by this paragraph has effect in relation to any transfer-pricing determination made on or after the day on which this Act comes into force.",
  "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/6/paragraph/20",
    "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."
}