{
  "url": "https://openlegislation.uk/finance-no-2-act-2015/schedule-7/paragraph-45",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2015/schedule-7/paragraph-45.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/45",
  "kind": "paragraph",
  "number": "45",
  "heading": null,
  "text": "In section 440 (overview of Chapter 15 of Part 5), in subsection (2)—\n(a) in paragraph (a)—\n(i) omit “and tax relief schemes and arrangements”, and\n(ii) for “to 443” substitute “ and 442 ”,\n(b) omit paragraph (f) (including the “and” at the end), and\n(c) at the end of paragraph (g) insert\n“and\n(h) for rules dealing with tax avoidance arrangements, see sections 455B to 455D.”.",
  "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/45",
    "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."
}