{
  "url": "https://openlegislation.uk/finance-no-2-act-2005/schedule-11/part-1",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2005/schedule-11/part-1.json",
  "legislation": "ukpga/2005/22",
  "legislation_title": "Finance (No. 2) Act 2005",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2005",
  "path": "schedule/11/part/1",
  "kind": "part",
  "number": "1",
  "heading": "Value added tax",
  "text": "Disclosure of avoidance schemes\nThese repeals come into force in accordance with an order under section 6(2) of this Act.\nShort title and chapter\nExtent of repeal\nValue Added Tax Act 1994 (c. 23)\nIn Schedule 11A—\n(a)in paragraph 6(1), the word “or” at the end of paragraph (a), and\n(b)in paragraph 11(3), the word “and” at the end of paragraph (a).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/22/schedule/11/part/1",
    "retrieved_at": "2026-10-29T09:15:33.617545+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."
}