{
  "url": "https://openlegislation.uk/finance-no-2-act-2015/schedule-7/paragraph-104",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2015/schedule-7/paragraph-104.json",
  "legislation": "ukpga/2015/33",
  "legislation_title": "Finance (No. 2) Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2015",
  "path": "schedule/7/paragraph/104",
  "kind": "paragraph",
  "number": "104",
  "heading": null,
  "text": "This general rule—\n(a) does not apply in relation to the provisions dealt with by paragraphs 106 to 114, and\n(b) has effect subject to the transitional provisions in paragraphs 115 to 129.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/33/schedule/7/paragraph/104",
    "retrieved_at": "2026-10-29T09:06:40.127260+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."
}