{
  "url": "https://openlegislation.uk/finance-no-2-act-2017",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017.json",
  "id": "ukpga/2017/32",
  "title": "Finance (No. 2) Act 2017",
  "long_title": "An Act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.",
  "citation": "2017 c. 32",
  "type": "ukpga",
  "year": "2017",
  "number": "32",
  "version": "current",
  "date": "2017-11-16",
  "revised": true,
  "valid_from": "2026-04-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 51,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Direct taxes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1/crossheading/income-tax-employment-and-pensions",
      "kind": "crossheading",
      "number": null,
      "heading": "Income tax: employment and pensions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Taxable benefits: time limit for making good",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-1",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-employment-and-pensions"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Taxable benefits: ultra-low emission vehicles",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-2",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-employment-and-pensions"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Pensions advice",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-3",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-employment-and-pensions"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Legal expenses etc",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-4",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-employment-and-pensions"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Termination payments etc: amounts chargeable on employment income",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-5",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-employment-and-pensions"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "PAYE settlement agreements",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-6",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-employment-and-pensions"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Money purchase annual allowance",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-7",
      "extent": null,
      "status": "repealed",
      "parent": "part/1/crossheading/income-tax-employment-and-pensions"
    },
    {
      "path": "part/1/crossheading/income-tax-investments",
      "kind": "crossheading",
      "number": null,
      "heading": "Income tax: investments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "Dividend nil rate for tax year 2018-19 etc",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-8",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-investments"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Life insurance policies: recalculating gains on part surrenders etc",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-9",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-investments"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Personal portfolio bonds",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-10",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-investments"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "EIS and SEIS: the no pre-arranged exits requirement",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-11",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-investments"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "VCTs: follow-on funding",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-12",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-investments"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "VCTs: exchange of non-qualifying shares and securities",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-13",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-investments"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Social investment tax relief",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-14",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-investments"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Business investment relief",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-15",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-investments"
    },
    {
      "path": "part/1/crossheading/income-tax-trading-and-property-businesses",
      "kind": "crossheading",
      "number": null,
      "heading": "Income tax: trading and property businesses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Calculation of profits of trades and property businesses",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-16",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-trading-and-property-businesses"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Trading and property allowances",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-17",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-trading-and-property-businesses"
    },
    {
      "path": "part/1/crossheading/corporation-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Corporation tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Carried-forward losses",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-18",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/corporation-tax"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Losses: counteraction of avoidance arrangements",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/corporation-tax"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Corporate interest restriction",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-20",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/corporation-tax"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Museum and gallery exhibitions",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-21",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/corporation-tax"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Grassroots sport",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-22",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/corporation-tax"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Profits from the exploitation of patents: cost-sharing arrangements",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-23",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/corporation-tax"
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "Hybrid and other mismatches",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-24",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/corporation-tax"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "Trading profits taxable at the Northern Ireland rate",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-25",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/corporation-tax"
    },
    {
      "path": "part/1/crossheading/chargeable-gains",
      "kind": "crossheading",
      "number": null,
      "heading": "Chargeable gains",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": "Elections in relation to assets appropriated to trading stock",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-26",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/chargeable-gains"
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": "Substantial shareholding exemption",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-27",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/chargeable-gains"
    },
    {
      "path": "section/28",
      "kind": "section",
      "number": "28",
      "heading": "Substantial shareholding exemption: institutional investors",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-28",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/chargeable-gains"
    },
    {
      "path": "part/1/crossheading/domicile-overseas-property-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Domicile, overseas property etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": "Deemed domicile: income tax and capital gains tax",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-29",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/domicile-overseas-property-etc"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": "Deemed domicile: inheritance tax",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-30",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/domicile-overseas-property-etc"
    },
    {
      "path": "section/31",
      "kind": "section",
      "number": "31",
      "heading": "Settlements and transfer of assets abroad: value of benefits",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-31",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/domicile-overseas-property-etc"
    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": "Exemption from attribution of carried interest gains",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-32",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/domicile-overseas-property-etc"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": "Inheritance tax on overseas property representing UK residential property",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-33",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/domicile-overseas-property-etc"
    },
    {
      "path": "part/1/crossheading/disguised-remuneration",
      "kind": "crossheading",
      "number": null,
      "heading": "Disguised remuneration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/34",
      "kind": "section",
      "number": "34",
      "heading": "Employment income provided through third parties",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-34",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/disguised-remuneration"
    },
    {
      "path": "section/35",
      "kind": "section",
      "number": "35",
      "heading": "Trading income provided through third parties",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-35",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/disguised-remuneration"
    },
    {
      "path": "section/36",
      "kind": "section",
      "number": "36",
      "heading": "Disguised remuneration schemes: restriction of income tax relief",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-36",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/disguised-remuneration"
    },
    {
      "path": "section/37",
      "kind": "section",
      "number": "37",
      "heading": "Disguised remuneration schemes: restriction of corporation tax relief",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-37",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/disguised-remuneration"
    },
    {
      "path": "part/1/crossheading/capital-allowances",
      "kind": "crossheading",
      "number": null,
      "heading": "Capital allowances",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/38",
      "kind": "section",
      "number": "38",
      "heading": "First-year allowance for expenditure on electric vehicle charging points",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-38",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/capital-allowances"
    },
    {
      "path": "part/1/crossheading/transactions-in-uk-land",
      "kind": "crossheading",
      "number": null,
      "heading": "Transactions in UK land",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/39",
      "kind": "section",
      "number": "39",
      "heading": "Disposals concerned with land in United Kingdom",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-39",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/transactions-in-uk-land"
    },
    {
      "path": "part/1/crossheading/coownership-authorised-contractual-schemes",
      "kind": "crossheading",
      "number": null,
      "heading": "Co-ownership authorised contractual schemes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": "Co-ownership authorised contractual schemes: capital allowances",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-40",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/coownership-authorised-contractual-schemes"
    },
    {
      "path": "section/41",
      "kind": "section",
      "number": "41",
      "heading": "Co-ownership authorised contractual schemes: information requirements",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-41",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/coownership-authorised-contractual-schemes"
    },
    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": "Co-ownership authorised contractual schemes: offshore funds",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-42",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/coownership-authorised-contractual-schemes"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Indirect taxes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": "Air passenger duty: rates of duty from 1 April 2018",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-43",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": "Petroleum revenue tax: elections for oil fields to become non-taxable",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-44",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": "Gaming duty: rates",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-45",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": "Remote gaming duty: freeplay",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-46",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/47",
      "kind": "section",
      "number": "47",
      "heading": "Tobacco products manufacturing machinery: licensing scheme",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-47",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "Fulfilment businesses",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": "Carrying on an imported goods fulfilment business",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-48",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/49",
      "kind": "section",
      "number": "49",
      "heading": "Requirement for approval",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-49",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/50",
      "kind": "section",
      "number": "50",
      "heading": "Register of approved persons",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-50",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/51",
      "kind": "section",
      "number": "51",
      "heading": "Regulations relating to approval, registration etc.",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-51",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/52",
      "kind": "section",
      "number": "52",
      "heading": "Disclosure of information by HMRC",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-52",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/53",
      "kind": "section",
      "number": "53",
      "heading": "Offence",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-53",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/54",
      "kind": "section",
      "number": "54",
      "heading": "Forfeiture",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-54",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/55",
      "kind": "section",
      "number": "55",
      "heading": "Penalties",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-55",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/56",
      "kind": "section",
      "number": "56",
      "heading": "Appeals",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-56",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/57",
      "kind": "section",
      "number": "57",
      "heading": "Regulations",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-57",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/58",
      "kind": "section",
      "number": "58",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-58",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/59",
      "kind": "section",
      "number": "59",
      "heading": "Commencement",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-59",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/4",
      "kind": "part",
      "number": "4",
      "heading": "Administration, avoidance and enforcement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/4/crossheading/reporting-and-recordkeeping",
      "kind": "crossheading",
      "number": null,
      "heading": "Reporting and record-keeping",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/60",
      "kind": "section",
      "number": "60",
      "heading": "Digital reporting and record-keeping for income tax etc",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-60",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/reporting-and-recordkeeping"
    },
    {
      "path": "section/61",
      "kind": "section",
      "number": "61",
      "heading": "Digital reporting and record-keeping for income tax etc: further amendments",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-61",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/reporting-and-recordkeeping"
    },
    {
      "path": "section/62",
      "kind": "section",
      "number": "62",
      "heading": "Digital reporting and record-keeping for VAT",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-62",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/reporting-and-recordkeeping"
    },
    {
      "path": "part/4/crossheading/enquiries",
      "kind": "crossheading",
      "number": null,
      "heading": "Enquiries",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/63",
      "kind": "section",
      "number": "63",
      "heading": "Partial closure notices",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-63",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/enquiries"
    },
    {
      "path": "part/4/crossheading/avoidance-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Avoidance etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/64",
      "kind": "section",
      "number": "64",
      "heading": "Errors in taxpayers' documents",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-64",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/avoidance-etc"
    },
    {
      "path": "section/65",
      "kind": "section",
      "number": "65",
      "heading": "Penalties for enablers of defeated tax avoidance",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-65",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/avoidance-etc"
    },
    {
      "path": "section/66",
      "kind": "section",
      "number": "66",
      "heading": "Disclosure of tax avoidance schemes: VAT and other indirect taxes",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-66",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/avoidance-etc"
    },
    {
      "path": "section/67",
      "kind": "section",
      "number": "67",
      "heading": "Requirement to correct certain offshore tax non-compliance",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-67",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/avoidance-etc"
    },
    {
      "path": "section/68",
      "kind": "section",
      "number": "68",
      "heading": "Penalty for transactions connected with VAT fraud etc",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-68",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/avoidance-etc"
    },
    {
      "path": "part/4/crossheading/information",
      "kind": "crossheading",
      "number": null,
      "heading": "Information",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/69",
      "kind": "section",
      "number": "69",
      "heading": "Data-gathering from money service businesses",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-69",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/information"
    },
    {
      "path": "part/5",
      "kind": "part",
      "number": "5",
      "heading": "Final",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/70",
      "kind": "section",
      "number": "70",
      "heading": "Northern Ireland welfare payments: updating statutory reference",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-70",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/71",
      "kind": "section",
      "number": "71",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-71",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/72",
      "kind": "section",
      "number": "72",
      "heading": "Short title",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/section-72",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "Social investment tax relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Amendments of Part 5B of ITA 2007",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/part/1/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-1/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1/crossheading/introductory"
    },
    {
      "path": "schedule/1/part/1/crossheading/date-by-which-investment-must-be-made-to-qualify-for-si-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Date by which investment must be made to qualify for SI relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-1/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1/crossheading/date-by-which-investment-must-be-made-to-qualify-for-si-relief"
    },
    {
      "path": "schedule/1/part/1/crossheading/the-existing-investments-requirement",
      "kind": "crossheading",
      "number": null,
      "heading": "The existing investments requirement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-1/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1/crossheading/the-existing-investments-requirement"
    },
    {
      "path": "schedule/1/part/1/crossheading/the-no-disqualifying-arrangements-requirement",
      "kind": "crossheading",
      "number": null,
      "heading": "The no disqualifying arrangements requirement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-1/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1/crossheading/the-no-disqualifying-arrangements-requirement"
    },
    {
      "path": "schedule/1/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-1/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1/crossheading/the-no-disqualifying-arrangements-requirement"
    },
    {
      "path": "schedule/1/part/1/crossheading/limits-on-amounts-that-may-be-invested",
      "kind": "crossheading",
      "number": null,
      "heading": "Limits on amounts that may be invested",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-1/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1/crossheading/limits-on-amounts-that-may-be-invested"
    },
    {
      "path": "schedule/1/part/1/crossheading/number-of-employees-limit",
      "kind": "crossheading",
      "number": null,
      "heading": "Number of employees limit",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-1/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1/crossheading/number-of-employees-limit"
    },
    {
      "path": "schedule/1/part/1/crossheading/financial-health-requirement",
      "kind": "crossheading",
      "number": null,
      "heading": "Financial health requirement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-1/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1/crossheading/financial-health-requirement"
    },
    {
      "path": "schedule/1/part/1/crossheading/purposes-for-which-money-raised-can-be-used",
      "kind": "crossheading",
      "number": null,
      "heading": "Purposes for which money raised can be used",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-1/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1/crossheading/purposes-for-which-money-raised-can-be-used"
    },
    {
      "path": "schedule/1/part/1/crossheading/excluded-activities",
      "kind": "crossheading",
      "number": null,
      "heading": "Excluded activities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-1/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1/crossheading/excluded-activities"
    },
    {
      "path": "schedule/1/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Consequential amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-1/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-1/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-1/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Commencement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-1/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/3"
    },
    {
      "path": "schedule/1/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-1/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/3"
    },
    {
      "path": "schedule/1/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-1/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/3"
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "2",
      "heading": "Trades and property businesses: calculation of profits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/2/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Trades etc: amendments of ITTOIA 2005",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1"
    },
    {
      "path": "schedule/2/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1"
    },
    {
      "path": "schedule/2/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1"
    },
    {
      "path": "schedule/2/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1"
    },
    {
      "path": "schedule/2/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1"
    },
    {
      "path": "schedule/2/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1"
    },
    {
      "path": "schedule/2/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1"
    },
    {
      "path": "schedule/2/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1"
    },
    {
      "path": "schedule/2/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1"
    },
    {
      "path": "schedule/2/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1"
    },
    {
      "path": "schedule/2/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1"
    },
    {
      "path": "schedule/2/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Property businesses: amendments of ITTOIA 2005",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-26",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-36",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-37",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-38",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-39",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-40",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-41",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Trades etc: amendments of other Acts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/3/crossheading/tma-1970",
      "kind": "crossheading",
      "number": null,
      "heading": "TMA 1970",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3"
    },
    {
      "path": "schedule/2/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-42",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3/crossheading/tma-1970"
    },
    {
      "path": "schedule/2/part/3/crossheading/tcga-1992",
      "kind": "crossheading",
      "number": null,
      "heading": "TCGA 1992",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3"
    },
    {
      "path": "schedule/2/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-43",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3/crossheading/tcga-1992"
    },
    {
      "path": "schedule/2/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-44",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3/crossheading/tcga-1992"
    },
    {
      "path": "schedule/2/paragraph/45",
      "kind": "paragraph",
      "number": "45",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-45",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3/crossheading/tcga-1992"
    },
    {
      "path": "schedule/2/paragraph/46",
      "kind": "paragraph",
      "number": "46",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-46",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3/crossheading/tcga-1992"
    },
    {
      "path": "schedule/2/paragraph/47",
      "kind": "paragraph",
      "number": "47",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-47",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3/crossheading/tcga-1992"
    },
    {
      "path": "schedule/2/part/3/crossheading/caa-2001",
      "kind": "crossheading",
      "number": null,
      "heading": "CAA 2001",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3"
    },
    {
      "path": "schedule/2/paragraph/48",
      "kind": "paragraph",
      "number": "48",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-48",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3/crossheading/caa-2001"
    },
    {
      "path": "schedule/2/paragraph/49",
      "kind": "paragraph",
      "number": "49",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-49",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3/crossheading/caa-2001"
    },
    {
      "path": "schedule/2/paragraph/50",
      "kind": "paragraph",
      "number": "50",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-50",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3/crossheading/caa-2001"
    },
    {
      "path": "schedule/2/paragraph/51",
      "kind": "paragraph",
      "number": "51",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-51",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3/crossheading/caa-2001"
    },
    {
      "path": "schedule/2/paragraph/52",
      "kind": "paragraph",
      "number": "52",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-52",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3/crossheading/caa-2001"
    },
    {
      "path": "schedule/2/paragraph/53",
      "kind": "paragraph",
      "number": "53",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-53",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3/crossheading/caa-2001"
    },
    {
      "path": "schedule/2/paragraph/54",
      "kind": "paragraph",
      "number": "54",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-54",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3/crossheading/caa-2001"
    },
    {
      "path": "schedule/2/paragraph/55",
      "kind": "paragraph",
      "number": "55",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-55",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3/crossheading/caa-2001"
    },
    {
      "path": "schedule/2/paragraph/56",
      "kind": "paragraph",
      "number": "56",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-56",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3/crossheading/caa-2001"
    },
    {
      "path": "schedule/2/paragraph/57",
      "kind": "paragraph",
      "number": "57",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-57",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3/crossheading/caa-2001"
    },
    {
      "path": "schedule/2/paragraph/58",
      "kind": "paragraph",
      "number": "58",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-58",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3/crossheading/caa-2001"
    },
    {
      "path": "schedule/2/paragraph/59",
      "kind": "paragraph",
      "number": "59",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-59",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/2/part/3/crossheading/caa-2001"
    },
    {
      "path": "schedule/2/part/3/crossheading/ita-2007",
      "kind": "crossheading",
      "number": null,
      "heading": "ITA 2007",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3"
    },
    {
      "path": "schedule/2/paragraph/60",
      "kind": "paragraph",
      "number": "60",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-60",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3/crossheading/ita-2007"
    },
    {
      "path": "schedule/2/paragraph/61",
      "kind": "paragraph",
      "number": "61",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-61",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3/crossheading/ita-2007"
    },
    {
      "path": "schedule/2/paragraph/62",
      "kind": "paragraph",
      "number": "62",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-62",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3/crossheading/ita-2007"
    },
    {
      "path": "schedule/2/paragraph/63",
      "kind": "paragraph",
      "number": "63",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-63",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3/crossheading/ita-2007"
    },
    {
      "path": "schedule/2/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Commencement and transitional provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/64",
      "kind": "paragraph",
      "number": "64",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-64",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/4"
    },
    {
      "path": "schedule/3",
      "kind": "schedule",
      "number": "3",
      "heading": "Trading and property allowances",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/3/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Main provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-3/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/1"
    },
    {
      "path": "schedule/3/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Consequential amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/part/2/crossheading/ittoia-2005",
      "kind": "crossheading",
      "number": null,
      "heading": "ITTOIA 2005",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/2"
    },
    {
      "path": "schedule/3/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-3/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/2/crossheading/ittoia-2005"
    },
    {
      "path": "schedule/3/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-3/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/2/crossheading/ittoia-2005"
    },
    {
      "path": "schedule/3/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-3/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/2/crossheading/ittoia-2005"
    },
    {
      "path": "schedule/3/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-3/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/2/crossheading/ittoia-2005"
    },
    {
      "path": "schedule/3/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-3/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/2/crossheading/ittoia-2005"
    },
    {
      "path": "schedule/3/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-3/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/2/crossheading/ittoia-2005"
    },
    {
      "path": "schedule/3/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-3/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/2/crossheading/ittoia-2005"
    },
    {
      "path": "schedule/3/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-3/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/2/crossheading/ittoia-2005"
    },
    {
      "path": "schedule/3/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-3/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/2/crossheading/ittoia-2005"
    },
    {
      "path": "schedule/3/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-3/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/2/crossheading/ittoia-2005"
    },
    {
      "path": "schedule/3/part/2/crossheading/tiopa-2010",
      "kind": "crossheading",
      "number": null,
      "heading": "TIOPA 2010",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/2"
    },
    {
      "path": "schedule/3/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-3/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/2/crossheading/tiopa-2010"
    },
    {
      "path": "schedule/3/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Commencement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-3/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/3"
    },
    {
      "path": "schedule/4",
      "kind": "schedule",
      "number": "4",
      "heading": "Relief for carried-forward losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/4/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Amendment of general rules about carrying forward losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/part/1/crossheading/nontrading-deficits-from-loan-relationships",
      "kind": "crossheading",
      "number": null,
      "heading": "Non-trading deficits from loan relationships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1"
    },
    {
      "path": "schedule/4/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1/crossheading/nontrading-deficits-from-loan-relationships"
    },
    {
      "path": "schedule/4/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1/crossheading/nontrading-deficits-from-loan-relationships"
    },
    {
      "path": "schedule/4/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1/crossheading/nontrading-deficits-from-loan-relationships"
    },
    {
      "path": "schedule/4/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1/crossheading/nontrading-deficits-from-loan-relationships"
    },
    {
      "path": "schedule/4/part/1/crossheading/nontrading-losses-on-intangible-fixed-assets",
      "kind": "crossheading",
      "number": null,
      "heading": "Non-trading losses on intangible fixed assets",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1"
    },
    {
      "path": "schedule/4/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1/crossheading/nontrading-losses-on-intangible-fixed-assets"
    },
    {
      "path": "schedule/4/part/1/crossheading/expenses-of-management-of-investment-business-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Expenses of management of investment business etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1"
    },
    {
      "path": "schedule/4/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1/crossheading/expenses-of-management-of-investment-business-etc"
    },
    {
      "path": "schedule/4/part/1/crossheading/trading-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "Trading losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1"
    },
    {
      "path": "schedule/4/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1/crossheading/trading-losses"
    },
    {
      "path": "schedule/4/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1/crossheading/trading-losses"
    },
    {
      "path": "schedule/4/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1/crossheading/trading-losses"
    },
    {
      "path": "schedule/4/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1/crossheading/trading-losses"
    },
    {
      "path": "schedule/4/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1/crossheading/trading-losses"
    },
    {
      "path": "schedule/4/part/1/crossheading/uk-property-business-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "UK property business losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1"
    },
    {
      "path": "schedule/4/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1/crossheading/uk-property-business-losses"
    },
    {
      "path": "schedule/4/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1/crossheading/uk-property-business-losses"
    },
    {
      "path": "schedule/4/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1/crossheading/uk-property-business-losses"
    },
    {
      "path": "schedule/4/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Restriction on deductions in respect of carried-forward losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2"
    },
    {
      "path": "schedule/4/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2"
    },
    {
      "path": "schedule/4/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2"
    },
    {
      "path": "schedule/4/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2"
    },
    {
      "path": "schedule/4/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2"
    },
    {
      "path": "schedule/4/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2"
    },
    {
      "path": "schedule/4/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2"
    },
    {
      "path": "schedule/4/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2"
    },
    {
      "path": "schedule/4/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Group relief for carried-forward losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Insurance companies: carrying forward BLAGAB trade losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/4"
    },
    {
      "path": "schedule/4/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/4"
    },
    {
      "path": "schedule/4/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/4"
    },
    {
      "path": "schedule/4/part/5",
      "kind": "part",
      "number": "5",
      "heading": "Carrying forward trade losses in certain creative industries",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/part/5/crossheading/losses-of-film-trade",
      "kind": "crossheading",
      "number": null,
      "heading": "Losses of film trade",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5"
    },
    {
      "path": "schedule/4/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5/crossheading/losses-of-film-trade"
    },
    {
      "path": "schedule/4/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5/crossheading/losses-of-film-trade"
    },
    {
      "path": "schedule/4/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5/crossheading/losses-of-film-trade"
    },
    {
      "path": "schedule/4/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5/crossheading/losses-of-film-trade"
    },
    {
      "path": "schedule/4/part/5/crossheading/losses-of-television-programme-trade",
      "kind": "crossheading",
      "number": null,
      "heading": "Losses of television programme trade",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5"
    },
    {
      "path": "schedule/4/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5/crossheading/losses-of-television-programme-trade"
    },
    {
      "path": "schedule/4/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5/crossheading/losses-of-television-programme-trade"
    },
    {
      "path": "schedule/4/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5/crossheading/losses-of-television-programme-trade"
    },
    {
      "path": "schedule/4/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5/crossheading/losses-of-television-programme-trade"
    },
    {
      "path": "schedule/4/part/5/crossheading/losses-of-video-game-trade",
      "kind": "crossheading",
      "number": null,
      "heading": "Losses of video game trade",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5"
    },
    {
      "path": "schedule/4/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5/crossheading/losses-of-video-game-trade"
    },
    {
      "path": "schedule/4/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-36",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5/crossheading/losses-of-video-game-trade"
    },
    {
      "path": "schedule/4/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-37",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5/crossheading/losses-of-video-game-trade"
    },
    {
      "path": "schedule/4/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-38",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5/crossheading/losses-of-video-game-trade"
    },
    {
      "path": "schedule/4/part/5/crossheading/losses-of-theatrical-trade",
      "kind": "crossheading",
      "number": null,
      "heading": "Losses of theatrical trade",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5"
    },
    {
      "path": "schedule/4/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-39",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5/crossheading/losses-of-theatrical-trade"
    },
    {
      "path": "schedule/4/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-40",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5/crossheading/losses-of-theatrical-trade"
    },
    {
      "path": "schedule/4/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-41",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5/crossheading/losses-of-theatrical-trade"
    },
    {
      "path": "schedule/4/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-42",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5/crossheading/losses-of-theatrical-trade"
    },
    {
      "path": "schedule/4/part/5/crossheading/losses-of-orchestral-trade",
      "kind": "crossheading",
      "number": null,
      "heading": "Losses of orchestral trade",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5"
    },
    {
      "path": "schedule/4/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-43",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5/crossheading/losses-of-orchestral-trade"
    },
    {
      "path": "schedule/4/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-44",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5/crossheading/losses-of-orchestral-trade"
    },
    {
      "path": "schedule/4/paragraph/45",
      "kind": "paragraph",
      "number": "45",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-45",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5/crossheading/losses-of-orchestral-trade"
    },
    {
      "path": "schedule/4/paragraph/46",
      "kind": "paragraph",
      "number": "46",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-46",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5/crossheading/losses-of-orchestral-trade"
    },
    {
      "path": "schedule/4/part/6",
      "kind": "part",
      "number": "6",
      "heading": "Oil activities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/47",
      "kind": "paragraph",
      "number": "47",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-47",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/6"
    },
    {
      "path": "schedule/4/paragraph/48",
      "kind": "paragraph",
      "number": "48",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-48",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/6"
    },
    {
      "path": "schedule/4/paragraph/49",
      "kind": "paragraph",
      "number": "49",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-49",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/6"
    },
    {
      "path": "schedule/4/paragraph/50",
      "kind": "paragraph",
      "number": "50",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-50",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/6"
    },
    {
      "path": "schedule/4/paragraph/51",
      "kind": "paragraph",
      "number": "51",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-51",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/6"
    },
    {
      "path": "schedule/4/paragraph/52",
      "kind": "paragraph",
      "number": "52",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-52",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/6"
    },
    {
      "path": "schedule/4/paragraph/53",
      "kind": "paragraph",
      "number": "53",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-53",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/6"
    },
    {
      "path": "schedule/4/paragraph/54",
      "kind": "paragraph",
      "number": "54",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-54",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/6"
    },
    {
      "path": "schedule/4/paragraph/55",
      "kind": "paragraph",
      "number": "55",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-55",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/6"
    },
    {
      "path": "schedule/4/part/7",
      "kind": "part",
      "number": "7",
      "heading": "Oil contractors",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/56",
      "kind": "paragraph",
      "number": "56",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-56",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/7"
    },
    {
      "path": "schedule/4/paragraph/57",
      "kind": "paragraph",
      "number": "57",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-57",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/7"
    },
    {
      "path": "schedule/4/paragraph/58",
      "kind": "paragraph",
      "number": "58",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-58",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/7"
    },
    {
      "path": "schedule/4/paragraph/59",
      "kind": "paragraph",
      "number": "59",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-59",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/7"
    },
    {
      "path": "schedule/4/part/8",
      "kind": "part",
      "number": "8",
      "heading": "Transferred trades",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/61",
      "kind": "paragraph",
      "number": "61",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-61",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/8"
    },
    {
      "path": "schedule/4/paragraph/62",
      "kind": "paragraph",
      "number": "62",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-62",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/8"
    },
    {
      "path": "schedule/4/paragraph/63",
      "kind": "paragraph",
      "number": "63",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-63",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/8"
    },
    {
      "path": "schedule/4/paragraph/64",
      "kind": "paragraph",
      "number": "64",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-64",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/8"
    },
    {
      "path": "schedule/4/paragraph/65",
      "kind": "paragraph",
      "number": "65",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-65",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/8"
    },
    {
      "path": "schedule/4/paragraph/66",
      "kind": "paragraph",
      "number": "66",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-66",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/8"
    },
    {
      "path": "schedule/4/paragraph/67",
      "kind": "paragraph",
      "number": "67",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-67",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/8"
    },
    {
      "path": "schedule/4/paragraph/68",
      "kind": "paragraph",
      "number": "68",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-68",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/8"
    },
    {
      "path": "schedule/4/part/9",
      "kind": "part",
      "number": "9",
      "heading": "Tax avoidance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/part/9/crossheading/restriction-on-refreshing-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "Restriction on refreshing losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/9"
    },
    {
      "path": "schedule/4/paragraph/69",
      "kind": "paragraph",
      "number": "69",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-69",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/9/crossheading/restriction-on-refreshing-losses"
    },
    {
      "path": "schedule/4/part/9/crossheading/change-in-company-ownership",
      "kind": "crossheading",
      "number": null,
      "heading": "Change in company ownership",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/9"
    },
    {
      "path": "schedule/4/paragraph/70",
      "kind": "paragraph",
      "number": "70",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-70",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/9/crossheading/change-in-company-ownership"
    },
    {
      "path": "schedule/4/paragraph/71",
      "kind": "paragraph",
      "number": "71",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-71",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/9/crossheading/change-in-company-ownership"
    },
    {
      "path": "schedule/4/paragraph/72",
      "kind": "paragraph",
      "number": "72",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-72",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/9/crossheading/change-in-company-ownership"
    },
    {
      "path": "schedule/4/paragraph/73",
      "kind": "paragraph",
      "number": "73",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-73",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/9/crossheading/change-in-company-ownership"
    },
    {
      "path": "schedule/4/paragraph/74",
      "kind": "paragraph",
      "number": "74",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-74",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/9/crossheading/change-in-company-ownership"
    },
    {
      "path": "schedule/4/paragraph/75",
      "kind": "paragraph",
      "number": "75",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-75",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/9/crossheading/change-in-company-ownership"
    },
    {
      "path": "schedule/4/paragraph/76",
      "kind": "paragraph",
      "number": "76",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-76",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/9/crossheading/change-in-company-ownership"
    },
    {
      "path": "schedule/4/paragraph/77",
      "kind": "paragraph",
      "number": "77",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-77",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/9/crossheading/change-in-company-ownership"
    },
    {
      "path": "schedule/4/paragraph/78",
      "kind": "paragraph",
      "number": "78",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-78",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/9/crossheading/change-in-company-ownership"
    },
    {
      "path": "schedule/4/paragraph/79",
      "kind": "paragraph",
      "number": "79",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-79",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/9/crossheading/change-in-company-ownership"
    },
    {
      "path": "schedule/4/paragraph/80",
      "kind": "paragraph",
      "number": "80",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-80",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/9/crossheading/change-in-company-ownership"
    },
    {
      "path": "schedule/4/paragraph/81",
      "kind": "paragraph",
      "number": "81",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-81",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/9/crossheading/change-in-company-ownership"
    },
    {
      "path": "schedule/4/paragraph/82",
      "kind": "paragraph",
      "number": "82",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-82",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/9/crossheading/change-in-company-ownership"
    },
    {
      "path": "schedule/4/paragraph/83",
      "kind": "paragraph",
      "number": "83",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-83",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/9/crossheading/change-in-company-ownership"
    },
    {
      "path": "schedule/4/paragraph/84",
      "kind": "paragraph",
      "number": "84",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-84",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/9/crossheading/change-in-company-ownership"
    },
    {
      "path": "schedule/4/paragraph/85",
      "kind": "paragraph",
      "number": "85",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-85",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/9/crossheading/change-in-company-ownership"
    },
    {
      "path": "schedule/4/paragraph/86",
      "kind": "paragraph",
      "number": "86",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-86",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/9/crossheading/change-in-company-ownership"
    },
    {
      "path": "schedule/4/paragraph/87",
      "kind": "paragraph",
      "number": "87",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-87",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/9/crossheading/change-in-company-ownership"
    },
    {
      "path": "schedule/4/paragraph/88",
      "kind": "paragraph",
      "number": "88",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-88",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/9/crossheading/change-in-company-ownership"
    },
    {
      "path": "schedule/4/paragraph/89",
      "kind": "paragraph",
      "number": "89",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-89",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/9/crossheading/change-in-company-ownership"
    },
    {
      "path": "schedule/4/paragraph/90",
      "kind": "paragraph",
      "number": "90",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-90",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/9/crossheading/change-in-company-ownership"
    },
    {
      "path": "schedule/4/paragraph/91",
      "kind": "paragraph",
      "number": "91",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-91",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/9/crossheading/change-in-company-ownership"
    },
    {
      "path": "schedule/4/part/9/crossheading/deduction-buying",
      "kind": "crossheading",
      "number": null,
      "heading": "Deduction buying",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/9"
    },
    {
      "path": "schedule/4/paragraph/92",
      "kind": "paragraph",
      "number": "92",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-92",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/9/crossheading/deduction-buying"
    },
    {
      "path": "schedule/4/part/10",
      "kind": "part",
      "number": "10",
      "heading": "Northern Ireland trading losses etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/93",
      "kind": "paragraph",
      "number": "93",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-93",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/10"
    },
    {
      "path": "schedule/4/paragraph/94",
      "kind": "paragraph",
      "number": "94",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-94",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/10"
    },
    {
      "path": "schedule/4/paragraph/95",
      "kind": "paragraph",
      "number": "95",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-95",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/10"
    },
    {
      "path": "schedule/4/paragraph/96",
      "kind": "paragraph",
      "number": "96",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-96",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/10"
    },
    {
      "path": "schedule/4/paragraph/97",
      "kind": "paragraph",
      "number": "97",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-97",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/10"
    },
    {
      "path": "schedule/4/paragraph/98",
      "kind": "paragraph",
      "number": "98",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-98",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/10"
    },
    {
      "path": "schedule/4/paragraph/99",
      "kind": "paragraph",
      "number": "99",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-99",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/10"
    },
    {
      "path": "schedule/4/paragraph/100",
      "kind": "paragraph",
      "number": "100",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-100",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/10"
    },
    {
      "path": "schedule/4/paragraph/101",
      "kind": "paragraph",
      "number": "101",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-101",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/10"
    },
    {
      "path": "schedule/4/paragraph/102",
      "kind": "paragraph",
      "number": "102",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-102",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/10"
    },
    {
      "path": "schedule/4/paragraph/103",
      "kind": "paragraph",
      "number": "103",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-103",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/10"
    },
    {
      "path": "schedule/4/paragraph/104",
      "kind": "paragraph",
      "number": "104",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-104",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/10"
    },
    {
      "path": "schedule/4/paragraph/105",
      "kind": "paragraph",
      "number": "105",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-105",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/10"
    },
    {
      "path": "schedule/4/part/11",
      "kind": "part",
      "number": "11",
      "heading": "Minor and consequential amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/part/11/crossheading/icta",
      "kind": "crossheading",
      "number": null,
      "heading": "ICTA",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11"
    },
    {
      "path": "schedule/4/paragraph/106",
      "kind": "paragraph",
      "number": "106",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-106",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/icta"
    },
    {
      "path": "schedule/4/part/11/crossheading/fa-1998",
      "kind": "crossheading",
      "number": null,
      "heading": "FA 1998",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11"
    },
    {
      "path": "schedule/4/paragraph/107",
      "kind": "paragraph",
      "number": "107",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-107",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/fa-1998"
    },
    {
      "path": "schedule/4/paragraph/108",
      "kind": "paragraph",
      "number": "108",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-108",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/fa-1998"
    },
    {
      "path": "schedule/4/paragraph/109",
      "kind": "paragraph",
      "number": "109",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-109",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/fa-1998"
    },
    {
      "path": "schedule/4/paragraph/110",
      "kind": "paragraph",
      "number": "110",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-110",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/fa-1998"
    },
    {
      "path": "schedule/4/paragraph/111",
      "kind": "paragraph",
      "number": "111",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-111",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/fa-1998"
    },
    {
      "path": "schedule/4/paragraph/112",
      "kind": "paragraph",
      "number": "112",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-112",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/fa-1998"
    },
    {
      "path": "schedule/4/paragraph/113",
      "kind": "paragraph",
      "number": "113",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-113",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/fa-1998"
    },
    {
      "path": "schedule/4/paragraph/114",
      "kind": "paragraph",
      "number": "114",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-114",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/fa-1998"
    },
    {
      "path": "schedule/4/paragraph/115",
      "kind": "paragraph",
      "number": "115",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-115",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/fa-1998"
    },
    {
      "path": "schedule/4/paragraph/116",
      "kind": "paragraph",
      "number": "116",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-116",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/fa-1998"
    },
    {
      "path": "schedule/4/paragraph/117",
      "kind": "paragraph",
      "number": "117",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-117",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/fa-1998"
    },
    {
      "path": "schedule/4/paragraph/118",
      "kind": "paragraph",
      "number": "118",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-118",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/fa-1998"
    },
    {
      "path": "schedule/4/paragraph/119",
      "kind": "paragraph",
      "number": "119",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-119",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/fa-1998"
    },
    {
      "path": "schedule/4/paragraph/120",
      "kind": "paragraph",
      "number": "120",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-120",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/fa-1998"
    },
    {
      "path": "schedule/4/paragraph/121",
      "kind": "paragraph",
      "number": "121",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-121",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/fa-1998"
    },
    {
      "path": "schedule/4/paragraph/122",
      "kind": "paragraph",
      "number": "122",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-122",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/fa-1998"
    },
    {
      "path": "schedule/4/part/11/crossheading/caa-2001",
      "kind": "crossheading",
      "number": null,
      "heading": "CAA 2001",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11"
    },
    {
      "path": "schedule/4/paragraph/123",
      "kind": "paragraph",
      "number": "123",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-123",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/caa-2001"
    },
    {
      "path": "schedule/4/paragraph/124",
      "kind": "paragraph",
      "number": "124",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-124",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/caa-2001"
    },
    {
      "path": "schedule/4/paragraph/125",
      "kind": "paragraph",
      "number": "125",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-125",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/caa-2001"
    },
    {
      "path": "schedule/4/paragraph/126",
      "kind": "paragraph",
      "number": "126",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-126",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/4/part/11/crossheading/caa-2001"
    },
    {
      "path": "schedule/4/part/11/crossheading/energy-act-2004",
      "kind": "crossheading",
      "number": null,
      "heading": "Energy Act 2004",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11"
    },
    {
      "path": "schedule/4/paragraph/127",
      "kind": "paragraph",
      "number": "127",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-127",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/energy-act-2004"
    },
    {
      "path": "schedule/4/part/11/crossheading/cta-2009",
      "kind": "crossheading",
      "number": null,
      "heading": "CTA 2009",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11"
    },
    {
      "path": "schedule/4/paragraph/128",
      "kind": "paragraph",
      "number": "128",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-128",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2009"
    },
    {
      "path": "schedule/4/paragraph/129",
      "kind": "paragraph",
      "number": "129",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-129",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2009"
    },
    {
      "path": "schedule/4/paragraph/130",
      "kind": "paragraph",
      "number": "130",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-130",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2009"
    },
    {
      "path": "schedule/4/paragraph/131",
      "kind": "paragraph",
      "number": "131",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-131",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2009"
    },
    {
      "path": "schedule/4/paragraph/132",
      "kind": "paragraph",
      "number": "132",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-132",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2009"
    },
    {
      "path": "schedule/4/paragraph/133",
      "kind": "paragraph",
      "number": "133",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-133",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2009"
    },
    {
      "path": "schedule/4/paragraph/134",
      "kind": "paragraph",
      "number": "134",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-134",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2009"
    },
    {
      "path": "schedule/4/paragraph/135",
      "kind": "paragraph",
      "number": "135",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-135",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2009"
    },
    {
      "path": "schedule/4/paragraph/136",
      "kind": "paragraph",
      "number": "136",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-136",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2009"
    },
    {
      "path": "schedule/4/paragraph/137",
      "kind": "paragraph",
      "number": "137",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-137",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2009"
    },
    {
      "path": "schedule/4/paragraph/138",
      "kind": "paragraph",
      "number": "138",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-138",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2009"
    },
    {
      "path": "schedule/4/paragraph/139",
      "kind": "paragraph",
      "number": "139",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-139",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2009"
    },
    {
      "path": "schedule/4/paragraph/140",
      "kind": "paragraph",
      "number": "140",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-140",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2009"
    },
    {
      "path": "schedule/4/paragraph/141",
      "kind": "paragraph",
      "number": "141",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-141",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2009"
    },
    {
      "path": "schedule/4/paragraph/142",
      "kind": "paragraph",
      "number": "142",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-142",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2009"
    },
    {
      "path": "schedule/4/paragraph/143",
      "kind": "paragraph",
      "number": "143",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-143",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2009"
    },
    {
      "path": "schedule/4/paragraph/144",
      "kind": "paragraph",
      "number": "144",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-144",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2009"
    },
    {
      "path": "schedule/4/part/11/crossheading/cta-2010",
      "kind": "crossheading",
      "number": null,
      "heading": "CTA 2010",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11"
    },
    {
      "path": "schedule/4/paragraph/145",
      "kind": "paragraph",
      "number": "145",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-145",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2010"
    },
    {
      "path": "schedule/4/paragraph/146",
      "kind": "paragraph",
      "number": "146",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-146",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2010"
    },
    {
      "path": "schedule/4/paragraph/147",
      "kind": "paragraph",
      "number": "147",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-147",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2010"
    },
    {
      "path": "schedule/4/paragraph/148",
      "kind": "paragraph",
      "number": "148",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-148",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2010"
    },
    {
      "path": "schedule/4/paragraph/149",
      "kind": "paragraph",
      "number": "149",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-149",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2010"
    },
    {
      "path": "schedule/4/paragraph/150",
      "kind": "paragraph",
      "number": "150",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-150",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2010"
    },
    {
      "path": "schedule/4/paragraph/151",
      "kind": "paragraph",
      "number": "151",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-151",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2010"
    },
    {
      "path": "schedule/4/paragraph/152",
      "kind": "paragraph",
      "number": "152",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-152",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2010"
    },
    {
      "path": "schedule/4/paragraph/153",
      "kind": "paragraph",
      "number": "153",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-153",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2010"
    },
    {
      "path": "schedule/4/paragraph/154",
      "kind": "paragraph",
      "number": "154",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-154",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2010"
    },
    {
      "path": "schedule/4/paragraph/155",
      "kind": "paragraph",
      "number": "155",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-155",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/4/part/11/crossheading/cta-2010"
    },
    {
      "path": "schedule/4/paragraph/156",
      "kind": "paragraph",
      "number": "156",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-156",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2010"
    },
    {
      "path": "schedule/4/paragraph/157",
      "kind": "paragraph",
      "number": "157",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-157",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2010"
    },
    {
      "path": "schedule/4/paragraph/158",
      "kind": "paragraph",
      "number": "158",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-158",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2010"
    },
    {
      "path": "schedule/4/paragraph/159",
      "kind": "paragraph",
      "number": "159",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-159",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2010"
    },
    {
      "path": "schedule/4/paragraph/160",
      "kind": "paragraph",
      "number": "160",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-160",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2010"
    },
    {
      "path": "schedule/4/paragraph/161",
      "kind": "paragraph",
      "number": "161",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-161",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2010"
    },
    {
      "path": "schedule/4/paragraph/162",
      "kind": "paragraph",
      "number": "162",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-162",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2010"
    },
    {
      "path": "schedule/4/paragraph/163",
      "kind": "paragraph",
      "number": "163",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-163",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2010"
    },
    {
      "path": "schedule/4/paragraph/164",
      "kind": "paragraph",
      "number": "164",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-164",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2010"
    },
    {
      "path": "schedule/4/paragraph/165",
      "kind": "paragraph",
      "number": "165",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-165",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2010"
    },
    {
      "path": "schedule/4/paragraph/166",
      "kind": "paragraph",
      "number": "166",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-166",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2010"
    },
    {
      "path": "schedule/4/paragraph/167",
      "kind": "paragraph",
      "number": "167",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-167",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2010"
    },
    {
      "path": "schedule/4/paragraph/168",
      "kind": "paragraph",
      "number": "168",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-168",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2010"
    },
    {
      "path": "schedule/4/paragraph/169",
      "kind": "paragraph",
      "number": "169",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-169",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2010"
    },
    {
      "path": "schedule/4/paragraph/170",
      "kind": "paragraph",
      "number": "170",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-170",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2010"
    },
    {
      "path": "schedule/4/paragraph/171",
      "kind": "paragraph",
      "number": "171",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-171",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2010"
    },
    {
      "path": "schedule/4/paragraph/172",
      "kind": "paragraph",
      "number": "172",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-172",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/4/part/11/crossheading/cta-2010"
    },
    {
      "path": "schedule/4/paragraph/173",
      "kind": "paragraph",
      "number": "173",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-173",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2010"
    },
    {
      "path": "schedule/4/paragraph/174",
      "kind": "paragraph",
      "number": "174",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-174",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/cta-2010"
    },
    {
      "path": "schedule/4/part/11/crossheading/tiopa-2010",
      "kind": "crossheading",
      "number": null,
      "heading": "TIOPA 2010",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11"
    },
    {
      "path": "schedule/4/paragraph/175",
      "kind": "paragraph",
      "number": "175",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-175",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/tiopa-2010"
    },
    {
      "path": "schedule/4/paragraph/176",
      "kind": "paragraph",
      "number": "176",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-176",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/tiopa-2010"
    },
    {
      "path": "schedule/4/paragraph/177",
      "kind": "paragraph",
      "number": "177",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-177",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/tiopa-2010"
    },
    {
      "path": "schedule/4/paragraph/178",
      "kind": "paragraph",
      "number": "178",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-178",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/tiopa-2010"
    },
    {
      "path": "schedule/4/paragraph/179",
      "kind": "paragraph",
      "number": "179",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-179",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/tiopa-2010"
    },
    {
      "path": "schedule/4/paragraph/180",
      "kind": "paragraph",
      "number": "180",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-180",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/tiopa-2010"
    },
    {
      "path": "schedule/4/paragraph/181",
      "kind": "paragraph",
      "number": "181",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-181",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/tiopa-2010"
    },
    {
      "path": "schedule/4/part/11/crossheading/f-no-3-a-2010",
      "kind": "crossheading",
      "number": null,
      "heading": "F (No. 3) A 2010",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11"
    },
    {
      "path": "schedule/4/paragraph/182",
      "kind": "paragraph",
      "number": "182",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-182",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/f-no-3-a-2010"
    },
    {
      "path": "schedule/4/part/11/crossheading/fa-2012",
      "kind": "crossheading",
      "number": null,
      "heading": "FA 2012",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11"
    },
    {
      "path": "schedule/4/paragraph/183",
      "kind": "paragraph",
      "number": "183",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-183",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/fa-2012"
    },
    {
      "path": "schedule/4/paragraph/184",
      "kind": "paragraph",
      "number": "184",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-184",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/fa-2012"
    },
    {
      "path": "schedule/4/paragraph/185",
      "kind": "paragraph",
      "number": "185",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-185",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/fa-2012"
    },
    {
      "path": "schedule/4/paragraph/186",
      "kind": "paragraph",
      "number": "186",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-186",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/fa-2012"
    },
    {
      "path": "schedule/4/paragraph/187",
      "kind": "paragraph",
      "number": "187",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-187",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/fa-2012"
    },
    {
      "path": "schedule/4/paragraph/188",
      "kind": "paragraph",
      "number": "188",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-188",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/fa-2012"
    },
    {
      "path": "schedule/4/paragraph/189",
      "kind": "paragraph",
      "number": "189",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-189",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/11/crossheading/fa-2012"
    },
    {
      "path": "schedule/4/part/12",
      "kind": "part",
      "number": "12",
      "heading": "Commencement etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/part/12/crossheading/parts-1-to-9-and-11",
      "kind": "crossheading",
      "number": null,
      "heading": "Parts 1 to 9 and 11",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/12"
    },
    {
      "path": "schedule/4/paragraph/190",
      "kind": "paragraph",
      "number": "190",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-190",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/12/crossheading/parts-1-to-9-and-11"
    },
    {
      "path": "schedule/4/paragraph/191",
      "kind": "paragraph",
      "number": "191",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-191",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/12/crossheading/parts-1-to-9-and-11"
    },
    {
      "path": "schedule/4/paragraph/192",
      "kind": "paragraph",
      "number": "192",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-192",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/12/crossheading/parts-1-to-9-and-11"
    },
    {
      "path": "schedule/4/part/12/crossheading/part-10",
      "kind": "crossheading",
      "number": null,
      "heading": "Part 10",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/12"
    },
    {
      "path": "schedule/4/paragraph/193",
      "kind": "paragraph",
      "number": "193",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-193",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/12/crossheading/part-10"
    },
    {
      "path": "schedule/4/part/12/crossheading/transitional-provision",
      "kind": "crossheading",
      "number": null,
      "heading": "Transitional provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/12"
    },
    {
      "path": "schedule/4/paragraph/194",
      "kind": "paragraph",
      "number": "194",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-194",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/12/crossheading/transitional-provision"
    },
    {
      "path": "schedule/5",
      "kind": "schedule",
      "number": "5",
      "heading": "Corporate interest restriction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/5/part/1",
      "kind": "part",
      "number": "1",
      "heading": "New Part 10 of TIOPA 2010",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/1"
    },
    {
      "path": "schedule/5/part/2",
      "kind": "part",
      "number": "2",
      "heading": "New Schedule 7A to TIOPA 2010",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/2"
    },
    {
      "path": "schedule/5/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Consequential amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/part/3/crossheading/tma-1970",
      "kind": "crossheading",
      "number": null,
      "heading": "TMA 1970",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3"
    },
    {
      "path": "schedule/5/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3/crossheading/tma-1970"
    },
    {
      "path": "schedule/5/part/3/crossheading/fa-1998",
      "kind": "crossheading",
      "number": null,
      "heading": "FA 1998",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3"
    },
    {
      "path": "schedule/5/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3/crossheading/fa-1998"
    },
    {
      "path": "schedule/5/part/3/crossheading/cta-2009",
      "kind": "crossheading",
      "number": null,
      "heading": "CTA 2009",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3"
    },
    {
      "path": "schedule/5/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3/crossheading/cta-2009"
    },
    {
      "path": "schedule/5/part/3/crossheading/cta-2010",
      "kind": "crossheading",
      "number": null,
      "heading": "CTA 2010",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3"
    },
    {
      "path": "schedule/5/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3/crossheading/cta-2010"
    },
    {
      "path": "schedule/5/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3/crossheading/cta-2010"
    },
    {
      "path": "schedule/5/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3/crossheading/cta-2010"
    },
    {
      "path": "schedule/5/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3/crossheading/cta-2010"
    },
    {
      "path": "schedule/5/part/3/crossheading/tiopa-2010-consequential-renumbering",
      "kind": "crossheading",
      "number": null,
      "heading": "TIOPA 2010: consequential renumbering",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3"
    },
    {
      "path": "schedule/5/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3/crossheading/tiopa-2010-consequential-renumbering"
    },
    {
      "path": "schedule/5/part/3/crossheading/tiopa-2010-repeal-of-part-7",
      "kind": "crossheading",
      "number": null,
      "heading": "TIOPA 2010: repeal of Part 7",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3"
    },
    {
      "path": "schedule/5/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3/crossheading/tiopa-2010-repeal-of-part-7"
    },
    {
      "path": "schedule/5/part/3/crossheading/tiopa-2010-other-amendments",
      "kind": "crossheading",
      "number": null,
      "heading": "TIOPA 2010: other amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3"
    },
    {
      "path": "schedule/5/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3/crossheading/tiopa-2010-other-amendments"
    },
    {
      "path": "schedule/5/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3/crossheading/tiopa-2010-other-amendments"
    },
    {
      "path": "schedule/5/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3/crossheading/tiopa-2010-other-amendments"
    },
    {
      "path": "schedule/5/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3/crossheading/tiopa-2010-other-amendments"
    },
    {
      "path": "schedule/5/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3/crossheading/tiopa-2010-other-amendments"
    },
    {
      "path": "schedule/5/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3/crossheading/tiopa-2010-other-amendments"
    },
    {
      "path": "schedule/5/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3/crossheading/tiopa-2010-other-amendments"
    },
    {
      "path": "schedule/5/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3/crossheading/tiopa-2010-other-amendments"
    },
    {
      "path": "schedule/5/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3/crossheading/tiopa-2010-other-amendments"
    },
    {
      "path": "schedule/5/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3/crossheading/tiopa-2010-other-amendments"
    },
    {
      "path": "schedule/5/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3/crossheading/tiopa-2010-other-amendments"
    },
    {
      "path": "schedule/5/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3/crossheading/tiopa-2010-other-amendments"
    },
    {
      "path": "schedule/5/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3/crossheading/tiopa-2010-other-amendments"
    },
    {
      "path": "schedule/5/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Commencement and transitional provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/part/4/crossheading/commencement-new-part-10-of-tiopa",
      "kind": "crossheading",
      "number": null,
      "heading": "Commencement: new Part 10 of TIOPA",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4"
    },
    {
      "path": "schedule/5/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4/crossheading/commencement-new-part-10-of-tiopa"
    },
    {
      "path": "schedule/5/part/4/crossheading/commencement-repeal-of-part-7-of-tiopa-2010",
      "kind": "crossheading",
      "number": null,
      "heading": "Commencement: repeal of Part 7 of TIOPA 2010",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4"
    },
    {
      "path": "schedule/5/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4/crossheading/commencement-repeal-of-part-7-of-tiopa-2010"
    },
    {
      "path": "schedule/5/part/4/crossheading/time-limits-for-elections-relating-to-financial-statements-of-a-worldwide-group",
      "kind": "crossheading",
      "number": null,
      "heading": "Time limits for elections relating to financial statements of a worldwide group",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4"
    },
    {
      "path": "schedule/5/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4/crossheading/time-limits-for-elections-relating-to-financial-statements-of-a-worldwide-group"
    },
    {
      "path": "schedule/5/part/4/crossheading/time-limit-relating-to-appointment-of-reporting-company-or-filing-interest-restriction-return",
      "kind": "crossheading",
      "number": null,
      "heading": "Time limit relating to appointment of reporting company or filing interest restriction return",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4"
    },
    {
      "path": "schedule/5/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4/crossheading/time-limit-relating-to-appointment-of-reporting-company-or-filing-interest-restriction-return"
    },
    {
      "path": "schedule/5/part/4/crossheading/change-of-accounting-policy",
      "kind": "crossheading",
      "number": null,
      "heading": "Change of accounting policy",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4"
    },
    {
      "path": "schedule/5/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4/crossheading/change-of-accounting-policy"
    },
    {
      "path": "schedule/5/part/4/crossheading/adjustments-under-schedule-7-to-fno2a-2015",
      "kind": "crossheading",
      "number": null,
      "heading": "Adjustments under Schedule 7 to F(No.2)A 2015",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4"
    },
    {
      "path": "schedule/5/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4/crossheading/adjustments-under-schedule-7-to-fno2a-2015"
    },
    {
      "path": "schedule/5/part/4/crossheading/power-to-make-elections-under-disregard-regulations-for-pre1-april-2020-derivative-contracts",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to make elections under Disregard Regulations for pre-1 April 2020 derivative contracts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4"
    },
    {
      "path": "schedule/5/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4/crossheading/power-to-make-elections-under-disregard-regulations-for-pre1-april-2020-derivative-contracts"
    },
    {
      "path": "schedule/5/part/4/crossheading/qualifying-infrastructure-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Qualifying infrastructure companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4"
    },
    {
      "path": "schedule/5/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4/crossheading/qualifying-infrastructure-companies"
    },
    {
      "path": "schedule/5/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4/crossheading/qualifying-infrastructure-companies"
    },
    {
      "path": "schedule/5/part/4/crossheading/counteracting-effect-of-avoidance-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "Counteracting effect of avoidance arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4"
    },
    {
      "path": "schedule/5/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4/crossheading/counteracting-effect-of-avoidance-arrangements"
    },
    {
      "path": "schedule/5/part/4/crossheading/commencement-of-orders-or-regulations-containing-consequential-provision",
      "kind": "crossheading",
      "number": null,
      "heading": "Commencement of orders or regulations containing consequential provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4"
    },
    {
      "path": "schedule/5/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4/crossheading/commencement-of-orders-or-regulations-containing-consequential-provision"
    },
    {
      "path": "schedule/5/part/4/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4"
    },
    {
      "path": "schedule/5/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-36",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4/crossheading/interpretation"
    },
    {
      "path": "schedule/6",
      "kind": "schedule",
      "number": "6",
      "heading": "Relief for production of museum and gallery exhibitions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/6/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Amendment of CTA 2009",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-6/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/1"
    },
    {
      "path": "schedule/6/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Consequential amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/part/2/crossheading/icta",
      "kind": "crossheading",
      "number": null,
      "heading": "ICTA",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2"
    },
    {
      "path": "schedule/6/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-6/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2/crossheading/icta"
    },
    {
      "path": "schedule/6/part/2/crossheading/fa-1998",
      "kind": "crossheading",
      "number": null,
      "heading": "FA 1998",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2"
    },
    {
      "path": "schedule/6/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-6/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2/crossheading/fa-1998"
    },
    {
      "path": "schedule/6/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-6/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2/crossheading/fa-1998"
    },
    {
      "path": "schedule/6/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-6/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2/crossheading/fa-1998"
    },
    {
      "path": "schedule/6/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-6/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2/crossheading/fa-1998"
    },
    {
      "path": "schedule/6/part/2/crossheading/caa-2001",
      "kind": "crossheading",
      "number": null,
      "heading": "CAA 2001",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2"
    },
    {
      "path": "schedule/6/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-6/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/6/part/2/crossheading/caa-2001"
    },
    {
      "path": "schedule/6/part/2/crossheading/fa-2007",
      "kind": "crossheading",
      "number": null,
      "heading": "FA 2007",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2"
    },
    {
      "path": "schedule/6/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-6/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2/crossheading/fa-2007"
    },
    {
      "path": "schedule/6/part/2/crossheading/cta-2009",
      "kind": "crossheading",
      "number": null,
      "heading": "CTA 2009",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2"
    },
    {
      "path": "schedule/6/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-6/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2/crossheading/cta-2009"
    },
    {
      "path": "schedule/6/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-6/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2/crossheading/cta-2009"
    },
    {
      "path": "schedule/6/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-6/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2/crossheading/cta-2009"
    },
    {
      "path": "schedule/6/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-6/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2/crossheading/cta-2009"
    },
    {
      "path": "schedule/6/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-6/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2/crossheading/cta-2009"
    },
    {
      "path": "schedule/6/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-6/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2/crossheading/cta-2009"
    },
    {
      "path": "schedule/6/part/2/crossheading/fa-2009",
      "kind": "crossheading",
      "number": null,
      "heading": "FA 2009",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2"
    },
    {
      "path": "schedule/6/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-6/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2/crossheading/fa-2009"
    },
    {
      "path": "schedule/6/part/2/crossheading/cta-2010",
      "kind": "crossheading",
      "number": null,
      "heading": "CTA 2010",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2"
    },
    {
      "path": "schedule/6/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-6/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2/crossheading/cta-2010"
    },
    {
      "path": "schedule/6/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-6/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2/crossheading/cta-2010"
    },
    {
      "path": "schedule/6/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-6/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2/crossheading/cta-2010"
    },
    {
      "path": "schedule/6/part/2/crossheading/fa-2016",
      "kind": "crossheading",
      "number": null,
      "heading": "FA 2016",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2"
    },
    {
      "path": "schedule/6/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-6/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2/crossheading/fa-2016"
    },
    {
      "path": "schedule/6/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Commencement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-6/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3"
    },
    {
      "path": "schedule/6/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-6/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3"
    },
    {
      "path": "schedule/6/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-6/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/3"
    },
    {
      "path": "schedule/7",
      "kind": "schedule",
      "number": "7",
      "heading": "Trading profits taxable at the Northern Ireland rate",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/7/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Amendments relating to SMEs",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7"
    },
    {
      "path": "schedule/7/part/1/crossheading/amendments-of-cta-2010",
      "kind": "crossheading",
      "number": null,
      "heading": "Amendments of CTA 2010",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1"
    },
    {
      "path": "schedule/7/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/amendments-of-cta-2010"
    },
    {
      "path": "schedule/7/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/amendments-of-cta-2010"
    },
    {
      "path": "schedule/7/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/amendments-of-cta-2010"
    },
    {
      "path": "schedule/7/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/amendments-of-cta-2010"
    },
    {
      "path": "schedule/7/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/amendments-of-cta-2010"
    },
    {
      "path": "schedule/7/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/amendments-of-cta-2010"
    },
    {
      "path": "schedule/7/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/amendments-of-cta-2010"
    },
    {
      "path": "schedule/7/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/amendments-of-cta-2010"
    },
    {
      "path": "schedule/7/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/amendments-of-cta-2010"
    },
    {
      "path": "schedule/7/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/amendments-of-cta-2010"
    },
    {
      "path": "schedule/7/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/amendments-of-cta-2010"
    },
    {
      "path": "schedule/7/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/amendments-of-cta-2010"
    },
    {
      "path": "schedule/7/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/amendments-of-cta-2010"
    },
    {
      "path": "schedule/7/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/amendments-of-cta-2010"
    },
    {
      "path": "schedule/7/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/amendments-of-cta-2010"
    },
    {
      "path": "schedule/7/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/amendments-of-cta-2010"
    },
    {
      "path": "schedule/7/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/amendments-of-cta-2010"
    },
    {
      "path": "schedule/7/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/amendments-of-cta-2010"
    },
    {
      "path": "schedule/7/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/amendments-of-cta-2010"
    },
    {
      "path": "schedule/7/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/amendments-of-cta-2010"
    },
    {
      "path": "schedule/7/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/amendments-of-cta-2010"
    },
    {
      "path": "schedule/7/part/1/crossheading/amendments-relating-to-capital-allowances",
      "kind": "crossheading",
      "number": null,
      "heading": "Amendments relating to capital allowances",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1"
    },
    {
      "path": "schedule/7/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/amendments-relating-to-capital-allowances"
    },
    {
      "path": "schedule/7/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/amendments-relating-to-capital-allowances"
    },
    {
      "path": "schedule/7/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/amendments-relating-to-capital-allowances"
    },
    {
      "path": "schedule/7/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/amendments-relating-to-capital-allowances"
    },
    {
      "path": "schedule/7/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Minor amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7"
    },
    {
      "path": "schedule/7/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-28",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Commencement etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7"
    },
    {
      "path": "schedule/7/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3"
    },
    {
      "path": "schedule/8",
      "kind": "schedule",
      "number": "8",
      "heading": "Deemed domicile: income tax and capital gains tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/8/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Application of deemed domicile rule",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/part/1/crossheading/icta",
      "kind": "crossheading",
      "number": null,
      "heading": "ICTA",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1"
    },
    {
      "path": "schedule/8/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/icta"
    },
    {
      "path": "schedule/8/part/1/crossheading/tcga-1992",
      "kind": "crossheading",
      "number": null,
      "heading": "TCGA 1992",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1"
    },
    {
      "path": "schedule/8/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/tcga-1992"
    },
    {
      "path": "schedule/8/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/tcga-1992"
    },
    {
      "path": "schedule/8/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/tcga-1992"
    },
    {
      "path": "schedule/8/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/tcga-1992"
    },
    {
      "path": "schedule/8/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/tcga-1992"
    },
    {
      "path": "schedule/8/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/tcga-1992"
    },
    {
      "path": "schedule/8/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/tcga-1992"
    },
    {
      "path": "schedule/8/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/tcga-1992"
    },
    {
      "path": "schedule/8/part/1/crossheading/itepa-2003",
      "kind": "crossheading",
      "number": null,
      "heading": "ITEPA 2003",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1"
    },
    {
      "path": "schedule/8/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/itepa-2003"
    },
    {
      "path": "schedule/8/part/1/crossheading/ita-2007",
      "kind": "crossheading",
      "number": null,
      "heading": "ITA 2007",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1"
    },
    {
      "path": "schedule/8/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/ita-2007"
    },
    {
      "path": "schedule/8/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/ita-2007"
    },
    {
      "path": "schedule/8/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/ita-2007"
    },
    {
      "path": "schedule/8/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/ita-2007"
    },
    {
      "path": "schedule/8/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/ita-2007"
    },
    {
      "path": "schedule/8/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/ita-2007"
    },
    {
      "path": "schedule/8/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/ita-2007"
    },
    {
      "path": "schedule/8/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Protection of overseas trusts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/part/2/crossheading/tcga-1992",
      "kind": "crossheading",
      "number": null,
      "heading": "TCGA 1992",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2"
    },
    {
      "path": "schedule/8/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/tcga-1992"
    },
    {
      "path": "schedule/8/part/2/crossheading/fa-2004",
      "kind": "crossheading",
      "number": null,
      "heading": "FA 2004",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2"
    },
    {
      "path": "schedule/8/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/fa-2004"
    },
    {
      "path": "schedule/8/part/2/crossheading/ittoia-2005",
      "kind": "crossheading",
      "number": null,
      "heading": "ITTOIA 2005",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2"
    },
    {
      "path": "schedule/8/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/ittoia-2005"
    },
    {
      "path": "schedule/8/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/ittoia-2005"
    },
    {
      "path": "schedule/8/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/ittoia-2005"
    },
    {
      "path": "schedule/8/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/ittoia-2005"
    },
    {
      "path": "schedule/8/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/ittoia-2005"
    },
    {
      "path": "schedule/8/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/ittoia-2005"
    },
    {
      "path": "schedule/8/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/ittoia-2005"
    },
    {
      "path": "schedule/8/part/2/crossheading/ita-2007",
      "kind": "crossheading",
      "number": null,
      "heading": "ITA 2007",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2"
    },
    {
      "path": "schedule/8/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/ita-2007"
    },
    {
      "path": "schedule/8/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/ita-2007"
    },
    {
      "path": "schedule/8/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/ita-2007"
    },
    {
      "path": "schedule/8/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/ita-2007"
    },
    {
      "path": "schedule/8/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/ita-2007"
    },
    {
      "path": "schedule/8/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/ita-2007"
    },
    {
      "path": "schedule/8/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/ita-2007"
    },
    {
      "path": "schedule/8/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/ita-2007"
    },
    {
      "path": "schedule/8/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/ita-2007"
    },
    {
      "path": "schedule/8/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-36",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/ita-2007"
    },
    {
      "path": "schedule/8/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-37",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/ita-2007"
    },
    {
      "path": "schedule/8/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-38",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/ita-2007"
    },
    {
      "path": "schedule/8/part/2/crossheading/commencement-of-amendments-in-fa-2004-ittoia-2005-and-ita-2007",
      "kind": "crossheading",
      "number": null,
      "heading": "Commencement of amendments in FA 2004, ITTOIA 2005 and ITA 2007",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2"
    },
    {
      "path": "schedule/8/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-39",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/commencement-of-amendments-in-fa-2004-ittoia-2005-and-ita-2007"
    },
    {
      "path": "schedule/8/part/2/crossheading/fa-2008",
      "kind": "crossheading",
      "number": null,
      "heading": "FA 2008",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2"
    },
    {
      "path": "schedule/8/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-40",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/fa-2008"
    },
    {
      "path": "schedule/8/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Capital gains tax rebasing",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-41",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/3"
    },
    {
      "path": "schedule/8/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-42",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/3"
    },
    {
      "path": "schedule/8/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-43",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/3"
    },
    {
      "path": "schedule/8/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Cleansing of mixed funds",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-44",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/4"
    },
    {
      "path": "schedule/8/paragraph/45",
      "kind": "paragraph",
      "number": "45",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-45",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/4"
    },
    {
      "path": "schedule/8/paragraph/46",
      "kind": "paragraph",
      "number": "46",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-46",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/4"
    },
    {
      "path": "schedule/9",
      "kind": "schedule",
      "number": "9",
      "heading": "Settlements and transfer of assets abroad: value of benefits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/9/crossheading/capital-gains-tax-settlements-value-of-benefit-conferred-by-certain-capital-payments",
      "kind": "crossheading",
      "number": null,
      "heading": "Capital gains tax: settlements: value of benefit conferred by certain capital payments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-9/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/9/crossheading/capital-gains-tax-settlements-value-of-benefit-conferred-by-certain-capital-payments"
    },
    {
      "path": "schedule/9/crossheading/income-tax-transfer-of-assets-abroad-value-of-certain-benefits",
      "kind": "crossheading",
      "number": null,
      "heading": "Income tax: transfer of assets abroad: value of certain benefits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-9/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/9/crossheading/income-tax-transfer-of-assets-abroad-value-of-certain-benefits"
    },
    {
      "path": "schedule/9/crossheading/commencement",
      "kind": "crossheading",
      "number": null,
      "heading": "Commencement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-9/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/9/crossheading/commencement"
    },
    {
      "path": "schedule/10",
      "kind": "schedule",
      "number": "10",
      "heading": "Inheritance tax on overseas property representing UK residential property",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/10/crossheading/nonexcluded-overseas-property",
      "kind": "crossheading",
      "number": null,
      "heading": "Non-excluded overseas property",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-10/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/10/crossheading/nonexcluded-overseas-property"
    },
    {
      "path": "schedule/10/crossheading/consequential-and-supplementary-amendments",
      "kind": "crossheading",
      "number": null,
      "heading": "Consequential and supplementary amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-10/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/10/crossheading/consequential-and-supplementary-amendments"
    },
    {
      "path": "schedule/10/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-10/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/10/crossheading/consequential-and-supplementary-amendments"
    },
    {
      "path": "schedule/10/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-10/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/10/crossheading/consequential-and-supplementary-amendments"
    },
    {
      "path": "schedule/10/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-10/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/10/crossheading/consequential-and-supplementary-amendments"
    },
    {
      "path": "schedule/10/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-10/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/10/crossheading/consequential-and-supplementary-amendments"
    },
    {
      "path": "schedule/10/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-10/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/10/crossheading/consequential-and-supplementary-amendments"
    },
    {
      "path": "schedule/10/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-10/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/10/crossheading/consequential-and-supplementary-amendments"
    },
    {
      "path": "schedule/10/crossheading/commencement",
      "kind": "crossheading",
      "number": null,
      "heading": "Commencement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-10/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/10/crossheading/commencement"
    },
    {
      "path": "schedule/10/crossheading/transitional-provision",
      "kind": "crossheading",
      "number": null,
      "heading": "Transitional provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-10/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/10/crossheading/transitional-provision"
    },
    {
      "path": "schedule/10/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-10/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/10/crossheading/transitional-provision"
    },
    {
      "path": "schedule/11",
      "kind": "schedule",
      "number": "11",
      "heading": "Employment income provided through third parties: loans etc outstanding on 5 April 2019",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/11/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Application of Part 7A of ITEPA 2003",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/part/1/crossheading/relevant-step",
      "kind": "crossheading",
      "number": null,
      "heading": "Relevant step",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/part/1"
    },
    {
      "path": "schedule/11/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/part/1/crossheading/relevant-step"
    },
    {
      "path": "schedule/11/paragraph/1A",
      "kind": "paragraph",
      "number": "1A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-1A",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/1/crossheading/relevant-step"
    },
    {
      "path": "schedule/11/paragraph/1B",
      "kind": "paragraph",
      "number": "1B",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-1B",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/1/crossheading/relevant-step"
    },
    {
      "path": "schedule/11/part/1/crossheading/meaning-of-loan-quasiloan-and-approved-repayment-date",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “loan” and “quasi loan”",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/part/1"
    },
    {
      "path": "schedule/11/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/part/1/crossheading/meaning-of-loan-quasiloan-and-approved-repayment-date"
    },
    {
      "path": "schedule/11/part/1/crossheading/meaning-of-outstanding-loans",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “outstanding”: loans",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/1"
    },
    {
      "path": "schedule/11/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/part/1/crossheading/meaning-of-outstanding-loans"
    },
    {
      "path": "schedule/11/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/part/1/crossheading/meaning-of-outstanding-loans"
    },
    {
      "path": "schedule/11/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/part/1/crossheading/meaning-of-outstanding-loans"
    },
    {
      "path": "schedule/11/part/1/crossheading/meaning-of-outstanding-loans-in-currencies-other-than-sterling",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “outstanding”: loans in currencies other than sterling",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/1"
    },
    {
      "path": "schedule/11/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/1/crossheading/meaning-of-outstanding-loans-in-currencies-other-than-sterling"
    },
    {
      "path": "schedule/11/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/part/1/crossheading/meaning-of-outstanding-loans-in-currencies-other-than-sterling"
    },
    {
      "path": "schedule/11/part/1/crossheading/repayments-in-currencies-other-than-the-loan-currency",
      "kind": "crossheading",
      "number": null,
      "heading": "Repayments in currencies other than the loan currency",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/1"
    },
    {
      "path": "schedule/11/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/1/crossheading/repayments-in-currencies-other-than-the-loan-currency"
    },
    {
      "path": "schedule/11/part/1/crossheading/loans-made-in-a-depreciating-currency",
      "kind": "crossheading",
      "number": null,
      "heading": "Loans made in a depreciating currency",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/1"
    },
    {
      "path": "schedule/11/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/1/crossheading/loans-made-in-a-depreciating-currency"
    },
    {
      "path": "schedule/11/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/part/1/crossheading/loans-made-in-a-depreciating-currency"
    },
    {
      "path": "schedule/11/part/1/crossheading/meaning-of-outstanding-quasiloans",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “outstanding”: quasi-loans",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/1"
    },
    {
      "path": "schedule/11/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/part/1/crossheading/meaning-of-outstanding-quasiloans"
    },
    {
      "path": "schedule/11/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/part/1/crossheading/meaning-of-outstanding-quasiloans"
    },
    {
      "path": "schedule/11/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/part/1/crossheading/meaning-of-outstanding-quasiloans"
    },
    {
      "path": "schedule/11/part/1/crossheading/meaning-of-outstanding-quasiloans-in-currencies-other-than-sterling",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “outstanding”: quasi-loans in currencies other than sterling",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/1"
    },
    {
      "path": "schedule/11/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/1/crossheading/meaning-of-outstanding-quasiloans-in-currencies-other-than-sterling"
    },
    {
      "path": "schedule/11/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/part/1/crossheading/meaning-of-outstanding-quasiloans-in-currencies-other-than-sterling"
    },
    {
      "path": "schedule/11/part/1/crossheading/repayments-in-currencies-other-than-the-quasiloan-currency",
      "kind": "crossheading",
      "number": null,
      "heading": "Repayments in currencies other than the quasi-loan currency",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/1"
    },
    {
      "path": "schedule/11/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/1/crossheading/repayments-in-currencies-other-than-the-quasiloan-currency"
    },
    {
      "path": "schedule/11/part/1/crossheading/quasiloans-made-in-a-depreciating-currency",
      "kind": "crossheading",
      "number": null,
      "heading": "Quasi-loans made in a depreciating currency",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/1"
    },
    {
      "path": "schedule/11/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/1/crossheading/quasiloans-made-in-a-depreciating-currency"
    },
    {
      "path": "schedule/11/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/part/1/crossheading/quasiloans-made-in-a-depreciating-currency"
    },
    {
      "path": "schedule/11/part/1/crossheading/meaning-of-approved-fixed-term-loan",
      "kind": "crossheading",
      "number": null,
      "heading": "...",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/part/1"
    },
    {
      "path": "schedule/11/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-19",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/1/crossheading/meaning-of-approved-fixed-term-loan"
    },
    {
      "path": "schedule/11/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Accelerated payments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/part/2/crossheading/application-to-hmrc",
      "kind": "crossheading",
      "number": null,
      "heading": "Application to HMRC",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/part/2"
    },
    {
      "path": "schedule/11/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-20",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/2/crossheading/application-to-hmrc"
    },
    {
      "path": "schedule/11/part/2/crossheading/qualifying-payments-condition",
      "kind": "crossheading",
      "number": null,
      "heading": "Qualifying payments condition",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/part/2"
    },
    {
      "path": "schedule/11/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-21",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/2/crossheading/qualifying-payments-condition"
    },
    {
      "path": "schedule/11/part/2/crossheading/commercial-terms-condition",
      "kind": "crossheading",
      "number": null,
      "heading": "Commercial terms condition",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/11/part/2"
    },
    {
      "path": "schedule/11/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-22",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/2/crossheading/commercial-terms-condition"
    },
    {
      "path": "schedule/11/part/2/crossheading/accelerated-payments",
      "kind": "crossheading",
      "number": null,
      "heading": "...",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/part/2"
    },
    {
      "path": "schedule/11/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-23",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/part/2/crossheading/accelerated-payments"
    },
    {
      "path": "schedule/11/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/2/crossheading/accelerated-payments"
    },
    {
      "path": "schedule/11/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Exclusions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/part/3/crossheading/commercial-transactions",
      "kind": "crossheading",
      "number": null,
      "heading": "Commercial transactions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/3"
    },
    {
      "path": "schedule/11/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/3/crossheading/commercial-transactions"
    },
    {
      "path": "schedule/11/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/3/crossheading/commercial-transactions"
    },
    {
      "path": "schedule/11/part/3/crossheading/transfer-of-employmentrelated-loans",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfer of employment-related loans",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/3"
    },
    {
      "path": "schedule/11/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/3/crossheading/transfer-of-employmentrelated-loans"
    },
    {
      "path": "schedule/11/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/3/crossheading/transfer-of-employmentrelated-loans"
    },
    {
      "path": "schedule/11/part/3/crossheading/transactions-under-employee-benefit-packages",
      "kind": "crossheading",
      "number": null,
      "heading": "Transactions under employee benefit packages",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/3"
    },
    {
      "path": "schedule/11/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/3/crossheading/transactions-under-employee-benefit-packages"
    },
    {
      "path": "schedule/11/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/3/crossheading/transactions-under-employee-benefit-packages"
    },
    {
      "path": "schedule/11/part/3/crossheading/cases-involving-employmentrelated-securities",
      "kind": "crossheading",
      "number": null,
      "heading": "Cases involving employment-related securities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/3"
    },
    {
      "path": "schedule/11/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/3/crossheading/cases-involving-employmentrelated-securities"
    },
    {
      "path": "schedule/11/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/3/crossheading/cases-involving-employmentrelated-securities"
    },
    {
      "path": "schedule/11/part/3/crossheading/employee-car-ownership-schemes",
      "kind": "crossheading",
      "number": null,
      "heading": "Employee car ownership schemes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/3"
    },
    {
      "path": "schedule/11/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/3/crossheading/employee-car-ownership-schemes"
    },
    {
      "path": "schedule/11/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/3/crossheading/employee-car-ownership-schemes"
    },
    {
      "path": "schedule/11/part/3/crossheading/acquisition-of-unlisted-employer-shares",
      "kind": "crossheading",
      "number": null,
      "heading": "Acquisition of unlisted employer shares",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/3"
    },
    {
      "path": "schedule/11/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/3/crossheading/acquisition-of-unlisted-employer-shares"
    },
    {
      "path": "schedule/11/part/3/crossheading/acquisition-of-unlisted-employer-sharesn1",
      "kind": "crossheading",
      "number": null,
      "heading": "Exclusion for relevant step within paragraph 1A where initial step excluded",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/part/3"
    },
    {
      "path": "schedule/11/paragraph/35n1",
      "kind": "paragraph",
      "number": "35ZA",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-35n1",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/3/crossheading/acquisition-of-unlisted-employer-sharesn1"
    },
    {
      "path": "schedule/11/part/3A",
      "kind": "part",
      "number": "3A",
      "heading": "Duty to provide loan charge information to HMRC",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/paragraph/35A",
      "kind": "paragraph",
      "number": "35A",
      "heading": "Duty to provide loan charge information",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-35A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/part/3A"
    },
    {
      "path": "schedule/11/paragraph/35B",
      "kind": "paragraph",
      "number": "35B",
      "heading": "Duty to provide loan charge information",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-35B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/part/3A"
    },
    {
      "path": "schedule/11/paragraph/35C",
      "kind": "paragraph",
      "number": "35C",
      "heading": "Duty to provide loan charge information",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-35C",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/part/3A"
    },
    {
      "path": "schedule/11/paragraph/35D",
      "kind": "paragraph",
      "number": "35D",
      "heading": "“Loan charge information”",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-35D",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/part/3A"
    },
    {
      "path": "schedule/11/paragraph/35E",
      "kind": "paragraph",
      "number": "35E",
      "heading": "Power to amend paragraph 35D",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-35E",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/part/3A"
    },
    {
      "path": "schedule/11/paragraph/35F",
      "kind": "paragraph",
      "number": "35F",
      "heading": "Penalties for failure to comply",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-35F",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/3A"
    },
    {
      "path": "schedule/11/paragraph/35G",
      "kind": "paragraph",
      "number": "35G",
      "heading": "Penalties for inaccurate information and documents",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-35G",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/3A"
    },
    {
      "path": "schedule/11/paragraph/35H",
      "kind": "paragraph",
      "number": "35H",
      "heading": "Reasonable excuse",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-35H",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/3A"
    },
    {
      "path": "schedule/11/paragraph/35I",
      "kind": "paragraph",
      "number": "35I",
      "heading": "Assessment of a penalty",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-35I",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/3A"
    },
    {
      "path": "schedule/11/paragraph/35J",
      "kind": "paragraph",
      "number": "35J",
      "heading": "Appeals",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-35J",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/3A"
    },
    {
      "path": "schedule/11/paragraph/35K",
      "kind": "paragraph",
      "number": "35K",
      "heading": "Enforcement",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-35K",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/3A"
    },
    {
      "path": "schedule/11/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Supplementary provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/part/4/crossheading/duty-to-provide-loan-balance-information-to-b",
      "kind": "crossheading",
      "number": null,
      "heading": "Duty to provide loan charge information to B",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/4"
    },
    {
      "path": "schedule/11/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-36",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/part/4/crossheading/duty-to-provide-loan-balance-information-to-b"
    },
    {
      "path": "schedule/11/part/4/crossheading/double-taxation",
      "kind": "crossheading",
      "number": null,
      "heading": "Double taxation",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/part/4"
    },
    {
      "path": "schedule/11/paragraph/36A",
      "kind": "paragraph",
      "number": "36A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-36A",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/4/crossheading/double-taxation"
    },
    {
      "path": "schedule/11/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-37",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/4/crossheading/double-taxation"
    },
    {
      "path": "schedule/11/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-38",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/4/crossheading/double-taxation"
    },
    {
      "path": "schedule/11/part/4/crossheading/remittance-basis",
      "kind": "crossheading",
      "number": null,
      "heading": "Remittance basis",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/4"
    },
    {
      "path": "schedule/11/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-39",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/4/crossheading/remittance-basis"
    },
    {
      "path": "schedule/11/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-40",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/4/crossheading/remittance-basis"
    },
    {
      "path": "schedule/11/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-41",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/4/crossheading/remittance-basis"
    },
    {
      "path": "schedule/11/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-42",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/4/crossheading/remittance-basis"
    },
    {
      "path": "schedule/11/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-43",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/4/crossheading/remittance-basis"
    },
    {
      "path": "schedule/11/part/4/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/4"
    },
    {
      "path": "schedule/11/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-44",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/4/crossheading/interpretation"
    },
    {
      "path": "schedule/11/paragraph/45",
      "kind": "paragraph",
      "number": "45",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-45",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/part/4/crossheading/interpretation"
    },
    {
      "path": "schedule/11/part/5",
      "kind": "part",
      "number": "5",
      "heading": "Consequential amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/part/5/crossheading/itepa-2003",
      "kind": "crossheading",
      "number": null,
      "heading": "ITEPA 2003",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/5"
    },
    {
      "path": "schedule/11/paragraph/46",
      "kind": "paragraph",
      "number": "46",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-46",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/5/crossheading/itepa-2003"
    },
    {
      "path": "schedule/11/part/5/crossheading/fa-2011",
      "kind": "crossheading",
      "number": null,
      "heading": "FA 2011",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/5"
    },
    {
      "path": "schedule/11/paragraph/47",
      "kind": "paragraph",
      "number": "47",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-47",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/5/crossheading/fa-2011"
    },
    {
      "path": "schedule/12",
      "kind": "schedule",
      "number": "12",
      "heading": "Trading income provided through third parties: loans etc outstanding on 5 April 2019",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/12/crossheading/application-of-sections-23a-to-23h-of-ittoia-2005-in-relation-to-loans-etc-outstanding-on-5-april-2019",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of sections 23A to 23H of ITTOIA 2005 in relation to loans etc. outstanding on 5 April 2019",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-12/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/12/crossheading/application-of-sections-23a-to-23h-of-ittoia-2005-in-relation-to-loans-etc-outstanding-on-5-april-2019"
    },
    {
      "path": "schedule/12/paragraph/1A",
      "kind": "paragraph",
      "number": "1A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-12/paragraph-1A",
      "extent": null,
      "status": null,
      "parent": "schedule/12/crossheading/application-of-sections-23a-to-23h-of-ittoia-2005-in-relation-to-loans-etc-outstanding-on-5-april-2019"
    },
    {
      "path": "schedule/12/crossheading/meaning-of-loan-quasiloan-and-approved-repayment-date",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “loan” and “quasi loan”",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-12/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": "prospective",
      "parent": "schedule/12/crossheading/meaning-of-loan-quasiloan-and-approved-repayment-date"
    },
    {
      "path": "schedule/12/crossheading/meaning-of-outstanding-loans",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “outstanding”: loans",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-12/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/12/crossheading/meaning-of-outstanding-loans"
    },
    {
      "path": "schedule/12/crossheading/meaning-of-outstanding-loans-in-currencies-other-than-sterling",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “outstanding”: loans in currencies other than sterling",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-12/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/12/crossheading/meaning-of-outstanding-loans-in-currencies-other-than-sterling"
    },
    {
      "path": "schedule/12/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-12/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/12/crossheading/meaning-of-outstanding-loans-in-currencies-other-than-sterling"
    },
    {
      "path": "schedule/12/crossheading/repayments-in-currencies-other-than-the-loan-currency",
      "kind": "crossheading",
      "number": null,
      "heading": "Repayments in currencies other than the loan currency",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-12/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/12/crossheading/repayments-in-currencies-other-than-the-loan-currency"
    },
    {
      "path": "schedule/12/crossheading/loans-made-in-a-depreciating-currency",
      "kind": "crossheading",
      "number": null,
      "heading": "Loans made in a depreciating currency",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-12/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/12/crossheading/loans-made-in-a-depreciating-currency"
    },
    {
      "path": "schedule/12/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-12/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/12/crossheading/loans-made-in-a-depreciating-currency"
    },
    {
      "path": "schedule/12/crossheading/meaning-of-outstanding-quasiloans",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of outstanding: “quasi-loans”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-12/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/12/crossheading/meaning-of-outstanding-quasiloans"
    },
    {
      "path": "schedule/12/crossheading/meaning-of-outstanding-quasiloans-in-currencies-other-than-sterling",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “outstanding”: quasi-loans in currencies other than sterling",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-12/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/12/crossheading/meaning-of-outstanding-quasiloans-in-currencies-other-than-sterling"
    },
    {
      "path": "schedule/12/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-12/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/12/crossheading/meaning-of-outstanding-quasiloans-in-currencies-other-than-sterling"
    },
    {
      "path": "schedule/12/crossheading/repayments-in-currencies-other-than-the-quasiloan-currency",
      "kind": "crossheading",
      "number": null,
      "heading": "Repayments in currencies other than the quasi-loan currency",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-12/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/12/crossheading/repayments-in-currencies-other-than-the-quasiloan-currency"
    },
    {
      "path": "schedule/12/crossheading/quasiloans-made-in-a-depreciating-currency",
      "kind": "crossheading",
      "number": null,
      "heading": "Quasi-loans made in a depreciating currency",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-12/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/12/crossheading/quasiloans-made-in-a-depreciating-currency"
    },
    {
      "path": "schedule/12/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-12/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/12/crossheading/quasiloans-made-in-a-depreciating-currency"
    },
    {
      "path": "schedule/12/crossheading/meaning-of-approved-fixed-term-loan",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “approved fixed term loan”",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-12/paragraph-15",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/12/crossheading/meaning-of-approved-fixed-term-loan"
    },
    {
      "path": "schedule/12/crossheading/approval-application-to-hmrc",
      "kind": "crossheading",
      "number": null,
      "heading": "Approval: application to HMRC",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-12/paragraph-16",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/12/crossheading/approval-application-to-hmrc"
    },
    {
      "path": "schedule/12/crossheading/approval-qualifying-payments-condition",
      "kind": "crossheading",
      "number": null,
      "heading": "Approval: qualifying payments condition",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-12/paragraph-17",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/12/crossheading/approval-qualifying-payments-condition"
    },
    {
      "path": "schedule/12/crossheading/approval-commercial-terms-condition",
      "kind": "crossheading",
      "number": null,
      "heading": "Approval: commercial terms condition",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-12/paragraph-18",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/12/crossheading/approval-commercial-terms-condition"
    },
    {
      "path": "schedule/12/crossheading/accelerated-payments",
      "kind": "crossheading",
      "number": null,
      "heading": "Accelerated payments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-12/paragraph-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/12/crossheading/accelerated-payments"
    },
    {
      "path": "schedule/12/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-12/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/12/crossheading/accelerated-payments"
    },
    {
      "path": "schedule/12/crossheading/duty-to-provide-loan-charge-information-to-hmrc",
      "kind": "crossheading",
      "number": null,
      "heading": "Duty to provide loan charge information to HMRC",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-12/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/12/crossheading/duty-to-provide-loan-charge-information-to-hmrc"
    },
    {
      "path": "schedule/12/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-12/paragraph-22",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/12/crossheading/duty-to-provide-loan-charge-information-to-hmrc"
    },
    {
      "path": "schedule/12/crossheading/loan-charge-information",
      "kind": "crossheading",
      "number": null,
      "heading": "“Loan charge information”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-12/paragraph-23",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/12/crossheading/loan-charge-information"
    },
    {
      "path": "schedule/12/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-12/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/12/crossheading/loan-charge-information"
    },
    {
      "path": "schedule/12/crossheading/duty-to-provide-loan-charge-information-penalties",
      "kind": "crossheading",
      "number": null,
      "heading": "Duty to provide loan charge information: penalties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-12/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/12/crossheading/duty-to-provide-loan-charge-information-penalties"
    },
    {
      "path": "schedule/12/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-12/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/12/crossheading/duty-to-provide-loan-charge-information-penalties"
    },
    {
      "path": "schedule/12/crossheading/penalties-under-paragraph-25-reasonable-excuse",
      "kind": "crossheading",
      "number": null,
      "heading": "Penalties under paragraph 25: reasonable excuse",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-12/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/12/crossheading/penalties-under-paragraph-25-reasonable-excuse"
    },
    {
      "path": "schedule/12/crossheading/penalties-under-paragraphs-25-and-26-assessment-appeals-and-enforcement",
      "kind": "crossheading",
      "number": null,
      "heading": "Penalties under paragraphs 25 and 26: assessment, appeals and enforcement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-12/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/12/crossheading/penalties-under-paragraphs-25-and-26-assessment-appeals-and-enforcement"
    },
    {
      "path": "schedule/12/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-12/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/12/crossheading/penalties-under-paragraphs-25-and-26-assessment-appeals-and-enforcement"
    },
    {
      "path": "schedule/12/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-12/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/12/crossheading/penalties-under-paragraphs-25-and-26-assessment-appeals-and-enforcement"
    },
    {
      "path": "schedule/13",
      "kind": "schedule",
      "number": "13",
      "heading": "Imported goods fulfilment businesses: penalty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/13/crossheading/liability-to-penalty",
      "kind": "crossheading",
      "number": null,
      "heading": "Liability to penalty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-13/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/13/crossheading/liability-to-penalty"
    },
    {
      "path": "schedule/13/crossheading/amount-of-penalty",
      "kind": "crossheading",
      "number": null,
      "heading": "Amount of penalty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-13/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/13/crossheading/amount-of-penalty"
    },
    {
      "path": "schedule/13/crossheading/reductions-for-disclosure",
      "kind": "crossheading",
      "number": null,
      "heading": "Reductions for disclosure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-13/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/13/crossheading/reductions-for-disclosure"
    },
    {
      "path": "schedule/13/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-13/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/13/crossheading/reductions-for-disclosure"
    },
    {
      "path": "schedule/13/crossheading/special-reduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Special reduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-13/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/13/crossheading/special-reduction"
    },
    {
      "path": "schedule/13/crossheading/assessment",
      "kind": "crossheading",
      "number": null,
      "heading": "Assessment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-13/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/13/crossheading/assessment"
    },
    {
      "path": "schedule/13/crossheading/reasonable-excuse",
      "kind": "crossheading",
      "number": null,
      "heading": "Reasonable excuse",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-13/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/13/crossheading/reasonable-excuse"
    },
    {
      "path": "schedule/13/crossheading/companies-officers-liability",
      "kind": "crossheading",
      "number": null,
      "heading": "Companies: officer's liability",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-13/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/13/crossheading/companies-officers-liability"
    },
    {
      "path": "schedule/13/crossheading/double-jeopardy",
      "kind": "crossheading",
      "number": null,
      "heading": "Double jeopardy",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-13/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/13/crossheading/double-jeopardy"
    },
    {
      "path": "schedule/13/crossheading/the-maximum-amount",
      "kind": "crossheading",
      "number": null,
      "heading": "The maximum amount",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-13/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/13/crossheading/the-maximum-amount"
    },
    {
      "path": "schedule/13/crossheading/appeal-tribunal",
      "kind": "crossheading",
      "number": null,
      "heading": "Appeal tribunal",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-13/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/13/crossheading/appeal-tribunal"
    },
    {
      "path": "schedule/14",
      "kind": "schedule",
      "number": "14",
      "heading": "Digital reporting and record-keeping for income tax etc: further amendments",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "schedule/14/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Amendments of TMA 1970",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "prospective",
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-1",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-2",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-3",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-4",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-5",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-6",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-7",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-8",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-9",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-10",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/paragraph/10A",
      "kind": "paragraph",
      "number": "10A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-10A",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/paragraph/10B",
      "kind": "paragraph",
      "number": "10B",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-10B",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/paragraph/10Bn1",
      "kind": "paragraph",
      "number": "10BA",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-10Bn1",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/paragraph/10C",
      "kind": "paragraph",
      "number": "10C",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-10C",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-11",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-12",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-13",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-14",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-15",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-16",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-17",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-18",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-19",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-20",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-21",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-22",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-23",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-24",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-25",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-26",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-27",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-28",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-29",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-30",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Amendments of other Acts",
      "url": null,
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/part/2/crossheading/tcga-1992",
      "kind": "crossheading",
      "number": null,
      "heading": "TCGA 1992",
      "url": null,
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/2"
    },
    {
      "path": "schedule/14/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-31",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/2/crossheading/tcga-1992"
    },
    {
      "path": "schedule/14/part/2/crossheading/fa-1998",
      "kind": "crossheading",
      "number": null,
      "heading": "FA 1998",
      "url": null,
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/2"
    },
    {
      "path": "schedule/14/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-32",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/2/crossheading/fa-1998"
    },
    {
      "path": "schedule/14/part/2/crossheading/caa-2001",
      "kind": "crossheading",
      "number": null,
      "heading": "CAA 2001",
      "url": null,
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/2"
    },
    {
      "path": "schedule/14/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-33",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/2/crossheading/caa-2001"
    },
    {
      "path": "schedule/14/part/2/crossheading/tax-credits-act-2002",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax Credits Act 2002",
      "url": null,
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/2"
    },
    {
      "path": "schedule/14/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-34",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/2/crossheading/tax-credits-act-2002"
    },
    {
      "path": "schedule/14/part/2/crossheading/ittoia-2005",
      "kind": "crossheading",
      "number": null,
      "heading": "ITTOIA 2005",
      "url": null,
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/2"
    },
    {
      "path": "schedule/14/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-35",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/2/crossheading/ittoia-2005"
    },
    {
      "path": "schedule/14/part/2/crossheading/ita-2007",
      "kind": "crossheading",
      "number": null,
      "heading": "ITA 2007",
      "url": null,
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/2"
    },
    {
      "path": "schedule/14/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-36",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/2/crossheading/ita-2007"
    },
    {
      "path": "schedule/14/part/2/crossheading/crossrail-act-2008",
      "kind": "crossheading",
      "number": null,
      "heading": "Crossrail Act 2008",
      "url": null,
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/2"
    },
    {
      "path": "schedule/14/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-37",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/2/crossheading/crossrail-act-2008"
    },
    {
      "path": "schedule/14/part/2/crossheading/fa-2008",
      "kind": "crossheading",
      "number": null,
      "heading": "FA 2008",
      "url": null,
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/2"
    },
    {
      "path": "schedule/14/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-38",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/2/crossheading/fa-2008"
    },
    {
      "path": "schedule/14/part/2/crossheading/tiopa-2010",
      "kind": "crossheading",
      "number": null,
      "heading": "TIOPA 2010",
      "url": null,
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/2"
    },
    {
      "path": "schedule/14/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-39",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/2/crossheading/tiopa-2010"
    },
    {
      "path": "schedule/14/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-40",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/2/crossheading/tiopa-2010"
    },
    {
      "path": "schedule/14/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-41",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/2/crossheading/tiopa-2010"
    },
    {
      "path": "schedule/14/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-42",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/2/crossheading/tiopa-2010"
    },
    {
      "path": "schedule/14/part/2/crossheading/fa-2014",
      "kind": "crossheading",
      "number": null,
      "heading": "FA 2014",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "prospective",
      "parent": "schedule/14/part/2"
    },
    {
      "path": "schedule/14/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-43",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/2/crossheading/fa-2014"
    },
    {
      "path": "schedule/14/paragraph/43A",
      "kind": "paragraph",
      "number": "43A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-43A",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/2/crossheading/fa-2014"
    },
    {
      "path": "schedule/14/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-44",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/2/crossheading/fa-2014"
    },
    {
      "path": "schedule/14/paragraph/45",
      "kind": "paragraph",
      "number": "45",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-45",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/2/crossheading/fa-2014"
    },
    {
      "path": "schedule/14/paragraph/46",
      "kind": "paragraph",
      "number": "46",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-46",
      "extent": "E+W+S+N.I.",
      "status": "prospective",
      "parent": "schedule/14/part/2/crossheading/fa-2014"
    },
    {
      "path": "schedule/14/part/2/crossheading/fa-2016",
      "kind": "crossheading",
      "number": null,
      "heading": "FA 2016",
      "url": null,
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/2"
    },
    {
      "path": "schedule/14/paragraph/47",
      "kind": "paragraph",
      "number": "47",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-47",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/2/crossheading/fa-2016"
    },
    {
      "path": "schedule/14/paragraph/48",
      "kind": "paragraph",
      "number": "48",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-48",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/2/crossheading/fa-2016"
    },
    {
      "path": "schedule/14/paragraph/49",
      "kind": "paragraph",
      "number": "49",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-49",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/2/crossheading/fa-2016"
    },
    {
      "path": "schedule/14/part/2/crossheading/fa-2022",
      "kind": "crossheading",
      "number": null,
      "heading": "FA 2022",
      "url": null,
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/2"
    },
    {
      "path": "schedule/14/paragraph/50",
      "kind": "paragraph",
      "number": "50",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-14/paragraph-50",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/14/part/2/crossheading/fa-2022"
    },
    {
      "path": "schedule/15",
      "kind": "schedule",
      "number": "15",
      "heading": "Partial closure notices",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/15/crossheading/tma-1970",
      "kind": "crossheading",
      "number": null,
      "heading": "TMA 1970",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/tma-1970"
    },
    {
      "path": "schedule/15/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/tma-1970"
    },
    {
      "path": "schedule/15/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/tma-1970"
    },
    {
      "path": "schedule/15/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/tma-1970"
    },
    {
      "path": "schedule/15/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/tma-1970"
    },
    {
      "path": "schedule/15/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/tma-1970"
    },
    {
      "path": "schedule/15/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/tma-1970"
    },
    {
      "path": "schedule/15/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/tma-1970"
    },
    {
      "path": "schedule/15/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/tma-1970"
    },
    {
      "path": "schedule/15/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/tma-1970"
    },
    {
      "path": "schedule/15/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/tma-1970"
    },
    {
      "path": "schedule/15/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/tma-1970"
    },
    {
      "path": "schedule/15/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/tma-1970"
    },
    {
      "path": "schedule/15/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/tma-1970"
    },
    {
      "path": "schedule/15/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/tma-1970"
    },
    {
      "path": "schedule/15/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/tma-1970"
    },
    {
      "path": "schedule/15/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/tma-1970"
    },
    {
      "path": "schedule/15/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/tma-1970"
    },
    {
      "path": "schedule/15/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/tma-1970"
    },
    {
      "path": "schedule/15/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/tma-1970"
    },
    {
      "path": "schedule/15/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/tma-1970"
    },
    {
      "path": "schedule/15/crossheading/tcga-1992",
      "kind": "crossheading",
      "number": null,
      "heading": "TCGA 1992",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/tcga-1992"
    },
    {
      "path": "schedule/15/crossheading/fa-1998",
      "kind": "crossheading",
      "number": null,
      "heading": "FA 1998",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/fa-1998"
    },
    {
      "path": "schedule/15/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/fa-1998"
    },
    {
      "path": "schedule/15/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/fa-1998"
    },
    {
      "path": "schedule/15/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/fa-1998"
    },
    {
      "path": "schedule/15/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/fa-1998"
    },
    {
      "path": "schedule/15/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/fa-1998"
    },
    {
      "path": "schedule/15/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/fa-1998"
    },
    {
      "path": "schedule/15/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/fa-1998"
    },
    {
      "path": "schedule/15/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/fa-1998"
    },
    {
      "path": "schedule/15/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/fa-1998"
    },
    {
      "path": "schedule/15/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/fa-1998"
    },
    {
      "path": "schedule/15/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/fa-1998"
    },
    {
      "path": "schedule/15/crossheading/tax-credits-act-2002",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax Credits Act 2002",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/tax-credits-act-2002"
    },
    {
      "path": "schedule/15/crossheading/fa-2008",
      "kind": "crossheading",
      "number": null,
      "heading": "FA 2008",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-36",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/fa-2008"
    },
    {
      "path": "schedule/15/crossheading/tiopa-2010",
      "kind": "crossheading",
      "number": null,
      "heading": "TIOPA 2010",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-37",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/tiopa-2010"
    },
    {
      "path": "schedule/15/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-38",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/tiopa-2010"
    },
    {
      "path": "schedule/15/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-39",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/tiopa-2010"
    },
    {
      "path": "schedule/15/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-40",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/tiopa-2010"
    },
    {
      "path": "schedule/15/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-41",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/tiopa-2010"
    },
    {
      "path": "schedule/15/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-42",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/tiopa-2010"
    },
    {
      "path": "schedule/15/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-43",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/tiopa-2010"
    },
    {
      "path": "schedule/15/crossheading/commencement",
      "kind": "crossheading",
      "number": null,
      "heading": "Commencement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-15/paragraph-44",
      "extent": null,
      "status": null,
      "parent": "schedule/15/crossheading/commencement"
    },
    {
      "path": "schedule/16",
      "kind": "schedule",
      "number": "16",
      "heading": "Penalties for enablers of defeated tax avoidance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/16/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Liability to penalty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/part/2",
      "kind": "part",
      "number": "2",
      "heading": "“Abusive” and “tax arrangements”: meaning",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/2"
    },
    {
      "path": "schedule/16/part/3",
      "kind": "part",
      "number": "3",
      "heading": "“Defeat” in respect of abusive tax arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/part/3/crossheading/defeat-in-respect-of-abusive-tax-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "“Defeat” in respect of abusive tax arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/defeat-in-respect-of-abusive-tax-arrangements"
    },
    {
      "path": "schedule/16/part/3/crossheading/condition-a",
      "kind": "crossheading",
      "number": null,
      "heading": "Condition A",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/condition-a"
    },
    {
      "path": "schedule/16/part/3/crossheading/condition-b",
      "kind": "crossheading",
      "number": null,
      "heading": "Condition B",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3/crossheading/condition-b"
    },
    {
      "path": "schedule/16/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Persons who “enabled” the arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/part/4/crossheading/persons-who-enabled-the-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "Persons who “enabled” the arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/4"
    },
    {
      "path": "schedule/16/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/4/crossheading/persons-who-enabled-the-arrangements"
    },
    {
      "path": "schedule/16/part/4/crossheading/designers-of-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "Designers of arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/4"
    },
    {
      "path": "schedule/16/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/4/crossheading/designers-of-arrangements"
    },
    {
      "path": "schedule/16/part/4/crossheading/managers-of-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "Managers of arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/4"
    },
    {
      "path": "schedule/16/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/4/crossheading/managers-of-arrangements"
    },
    {
      "path": "schedule/16/part/4/crossheading/marketers-of-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "Marketers of arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/4"
    },
    {
      "path": "schedule/16/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/4/crossheading/marketers-of-arrangements"
    },
    {
      "path": "schedule/16/part/4/crossheading/enabling-participants",
      "kind": "crossheading",
      "number": null,
      "heading": "Enabling participants",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/4"
    },
    {
      "path": "schedule/16/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/4/crossheading/enabling-participants"
    },
    {
      "path": "schedule/16/part/4/crossheading/financial-enablers",
      "kind": "crossheading",
      "number": null,
      "heading": "Financial enablers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/4"
    },
    {
      "path": "schedule/16/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/4/crossheading/financial-enablers"
    },
    {
      "path": "schedule/16/part/4/crossheading/excluded-persons",
      "kind": "crossheading",
      "number": null,
      "heading": "Excluded persons",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/4"
    },
    {
      "path": "schedule/16/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/4/crossheading/excluded-persons"
    },
    {
      "path": "schedule/16/part/4/crossheading/powers-to-add-categories-of-enabler-and-to-provide-exceptions",
      "kind": "crossheading",
      "number": null,
      "heading": "Powers to add categories of enabler and to provide exceptions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/4"
    },
    {
      "path": "schedule/16/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/4/crossheading/powers-to-add-categories-of-enabler-and-to-provide-exceptions"
    },
    {
      "path": "schedule/16/part/5",
      "kind": "part",
      "number": "5",
      "heading": "Amount of penalty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/part/5/crossheading/amount-of-penalty",
      "kind": "crossheading",
      "number": null,
      "heading": "Amount of penalty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/5"
    },
    {
      "path": "schedule/16/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/5/crossheading/amount-of-penalty"
    },
    {
      "path": "schedule/16/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/5/crossheading/amount-of-penalty"
    },
    {
      "path": "schedule/16/part/5/crossheading/reduction-of-penalty-where-other-penalties-incurred",
      "kind": "crossheading",
      "number": null,
      "heading": "Reduction of penalty where other penalties incurred",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/5"
    },
    {
      "path": "schedule/16/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/5/crossheading/reduction-of-penalty-where-other-penalties-incurred"
    },
    {
      "path": "schedule/16/part/5/crossheading/mitigation-of-penalty",
      "kind": "crossheading",
      "number": null,
      "heading": "Mitigation of penalty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/5"
    },
    {
      "path": "schedule/16/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/5/crossheading/mitigation-of-penalty"
    },
    {
      "path": "schedule/16/part/6",
      "kind": "part",
      "number": "6",
      "heading": "Assessment of penalty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/part/6/crossheading/assessment-of-penalty",
      "kind": "crossheading",
      "number": null,
      "heading": "Assessment of penalty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/6"
    },
    {
      "path": "schedule/16/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/6/crossheading/assessment-of-penalty"
    },
    {
      "path": "schedule/16/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/6/crossheading/assessment-of-penalty"
    },
    {
      "path": "schedule/16/part/6/crossheading/special-provision-about-assessment-for-multiuser-schemes",
      "kind": "crossheading",
      "number": null,
      "heading": "Special provision about assessment for multi-user schemes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/6"
    },
    {
      "path": "schedule/16/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/6/crossheading/special-provision-about-assessment-for-multiuser-schemes"
    },
    {
      "path": "schedule/16/part/6/crossheading/time-limit-for-assessment",
      "kind": "crossheading",
      "number": null,
      "heading": "Time limit for assessment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/6"
    },
    {
      "path": "schedule/16/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/6/crossheading/time-limit-for-assessment"
    },
    {
      "path": "schedule/16/part/7",
      "kind": "part",
      "number": "7",
      "heading": "GAAR Advisory Panel opinion, and representations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/part/7/crossheading/requirement-for-opinion-of-gaar-advisory-panel",
      "kind": "crossheading",
      "number": null,
      "heading": "Requirement for opinion of GAAR Advisory Panel",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/7"
    },
    {
      "path": "schedule/16/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/7/crossheading/requirement-for-opinion-of-gaar-advisory-panel"
    },
    {
      "path": "schedule/16/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/7/crossheading/requirement-for-opinion-of-gaar-advisory-panel"
    },
    {
      "path": "schedule/16/part/7/crossheading/notice-where-panel-opinion-already-obtained-in-relation-to-equivalent-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "Notice where Panel opinion already obtained in relation to equivalent arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/7"
    },
    {
      "path": "schedule/16/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/7/crossheading/notice-where-panel-opinion-already-obtained-in-relation-to-equivalent-arrangements"
    },
    {
      "path": "schedule/16/part/7/crossheading/referral-to-gaar-advisory-panel",
      "kind": "crossheading",
      "number": null,
      "heading": "Referral to GAAR Advisory Panel",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/7"
    },
    {
      "path": "schedule/16/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/7/crossheading/referral-to-gaar-advisory-panel"
    },
    {
      "path": "schedule/16/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/7/crossheading/referral-to-gaar-advisory-panel"
    },
    {
      "path": "schedule/16/part/7/crossheading/notice-before-decision-whether-to-refer",
      "kind": "crossheading",
      "number": null,
      "heading": "Notice before decision whether to refer",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/7"
    },
    {
      "path": "schedule/16/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/7/crossheading/notice-before-decision-whether-to-refer"
    },
    {
      "path": "schedule/16/part/7/crossheading/notice-of-decision-whether-to-refer",
      "kind": "crossheading",
      "number": null,
      "heading": "Notice of decision whether to refer",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/7"
    },
    {
      "path": "schedule/16/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/7/crossheading/notice-of-decision-whether-to-refer"
    },
    {
      "path": "schedule/16/part/7/crossheading/information-to-accompany-referral",
      "kind": "crossheading",
      "number": null,
      "heading": "Information to accompany referral",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/7"
    },
    {
      "path": "schedule/16/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/7/crossheading/information-to-accompany-referral"
    },
    {
      "path": "schedule/16/part/7/crossheading/notice-on-making-of-referral",
      "kind": "crossheading",
      "number": null,
      "heading": "Notice on making of referral",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/7"
    },
    {
      "path": "schedule/16/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/7/crossheading/notice-on-making-of-referral"
    },
    {
      "path": "schedule/16/part/7/crossheading/right-to-make-representations-to-gaar-advisory-panel",
      "kind": "crossheading",
      "number": null,
      "heading": "Right to make representations to GAAR Advisory Panel",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/7"
    },
    {
      "path": "schedule/16/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/7/crossheading/right-to-make-representations-to-gaar-advisory-panel"
    },
    {
      "path": "schedule/16/part/7/crossheading/decision-of-gaar-advisory-panel-and-opinion-notices",
      "kind": "crossheading",
      "number": null,
      "heading": "Decision of GAAR Advisory Panel and opinion notices",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/7"
    },
    {
      "path": "schedule/16/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/7/crossheading/decision-of-gaar-advisory-panel-and-opinion-notices"
    },
    {
      "path": "schedule/16/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/7/crossheading/decision-of-gaar-advisory-panel-and-opinion-notices"
    },
    {
      "path": "schedule/16/part/7/crossheading/notice-before-deciding-that-arrangements-are-ones-to-which-panel-opinion-applies",
      "kind": "crossheading",
      "number": null,
      "heading": "Notice before deciding that arrangements are ones to which Panel opinion applies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/7"
    },
    {
      "path": "schedule/16/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/7/crossheading/notice-before-deciding-that-arrangements-are-ones-to-which-panel-opinion-applies"
    },
    {
      "path": "schedule/16/part/7/crossheading/requirement-for-court-or-tribunal-to-take-panel-opinion-into-account",
      "kind": "crossheading",
      "number": null,
      "heading": "Requirement for court or tribunal to take Panel opinion into account",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/7"
    },
    {
      "path": "schedule/16/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-36",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/7/crossheading/requirement-for-court-or-tribunal-to-take-panel-opinion-into-account"
    },
    {
      "path": "schedule/16/part/8",
      "kind": "part",
      "number": "8",
      "heading": "Appeals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-37",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/8"
    },
    {
      "path": "schedule/16/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-38",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/8"
    },
    {
      "path": "schedule/16/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-39",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/8"
    },
    {
      "path": "schedule/16/part/9",
      "kind": "part",
      "number": "9",
      "heading": "Information",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/part/9/crossheading/information-and-inspection-powers-application-of-schedule-36-to-fa-2008",
      "kind": "crossheading",
      "number": null,
      "heading": "Information and inspection powers: application of Schedule 36 to FA 2008",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/9"
    },
    {
      "path": "schedule/16/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-40",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/9/crossheading/information-and-inspection-powers-application-of-schedule-36-to-fa-2008"
    },
    {
      "path": "schedule/16/part/9/crossheading/general-modifications-of-schedule-36-to-fa-2008-as-applied",
      "kind": "crossheading",
      "number": null,
      "heading": "General modifications of Schedule 36 to FA 2008 as applied",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/9"
    },
    {
      "path": "schedule/16/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-41",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/9/crossheading/general-modifications-of-schedule-36-to-fa-2008-as-applied"
    },
    {
      "path": "schedule/16/part/9/crossheading/specific-modifications-of-schedule-36-to-fa-2008-as-applied",
      "kind": "crossheading",
      "number": null,
      "heading": "Specific modifications of Schedule 36 to FA 2008 as applied",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/9"
    },
    {
      "path": "schedule/16/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-42",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/16/part/9/crossheading/specific-modifications-of-schedule-36-to-fa-2008-as-applied"
    },
    {
      "path": "schedule/16/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-43",
      "extent": null,
      "status": "prospective",
      "parent": "schedule/16/part/9/crossheading/specific-modifications-of-schedule-36-to-fa-2008-as-applied"
    },
    {
      "path": "schedule/16/part/9/crossheading/declarations-about-contents-of-legally-privileged-communications",
      "kind": "crossheading",
      "number": null,
      "heading": "Declarations about contents of legally privileged communications",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/9"
    },
    {
      "path": "schedule/16/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-44",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/9/crossheading/declarations-about-contents-of-legally-privileged-communications"
    },
    {
      "path": "schedule/16/paragraph/45",
      "kind": "paragraph",
      "number": "45",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-45",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/9/crossheading/declarations-about-contents-of-legally-privileged-communications"
    },
    {
      "path": "schedule/16/part/10",
      "kind": "part",
      "number": "10",
      "heading": "Publishing details of persons who have incurred penalties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/part/10/crossheading/power-to-publish-details",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to publish details",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/10"
    },
    {
      "path": "schedule/16/paragraph/46",
      "kind": "paragraph",
      "number": "46",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-46",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/10/crossheading/power-to-publish-details"
    },
    {
      "path": "schedule/16/paragraph/47",
      "kind": "paragraph",
      "number": "47",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-47",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/10/crossheading/power-to-publish-details"
    },
    {
      "path": "schedule/16/part/10/crossheading/restrictions-on-power",
      "kind": "crossheading",
      "number": null,
      "heading": "Restrictions on power",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/10"
    },
    {
      "path": "schedule/16/paragraph/48",
      "kind": "paragraph",
      "number": "48",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-48",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/10/crossheading/restrictions-on-power"
    },
    {
      "path": "schedule/16/paragraph/49",
      "kind": "paragraph",
      "number": "49",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-49",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/10/crossheading/restrictions-on-power"
    },
    {
      "path": "schedule/16/paragraph/50",
      "kind": "paragraph",
      "number": "50",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-50",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/10/crossheading/restrictions-on-power"
    },
    {
      "path": "schedule/16/part/10/crossheading/power-to-amend",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to amend",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/10"
    },
    {
      "path": "schedule/16/paragraph/51",
      "kind": "paragraph",
      "number": "51",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-51",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/10/crossheading/power-to-amend"
    },
    {
      "path": "schedule/16/part/11",
      "kind": "part",
      "number": "11",
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/part/11/crossheading/double-jeopardy",
      "kind": "crossheading",
      "number": null,
      "heading": "Double jeopardy",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/11"
    },
    {
      "path": "schedule/16/paragraph/52",
      "kind": "paragraph",
      "number": "52",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-52",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/11/crossheading/double-jeopardy"
    },
    {
      "path": "schedule/16/part/11/crossheading/application-of-provisions-of-tma-1970",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of provisions of TMA 1970",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/11"
    },
    {
      "path": "schedule/16/paragraph/53",
      "kind": "paragraph",
      "number": "53",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-53",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/11/crossheading/application-of-provisions-of-tma-1970"
    },
    {
      "path": "schedule/16/part/12",
      "kind": "part",
      "number": "12",
      "heading": "General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/part/12/crossheading/meaning-of-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “tax”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/12"
    },
    {
      "path": "schedule/16/paragraph/54",
      "kind": "paragraph",
      "number": "54",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-54",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/12/crossheading/meaning-of-tax"
    },
    {
      "path": "schedule/16/part/12/crossheading/meaning-of-tax-advantage",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “tax advantage”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/12"
    },
    {
      "path": "schedule/16/paragraph/55",
      "kind": "paragraph",
      "number": "55",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-55",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/12/crossheading/meaning-of-tax-advantage"
    },
    {
      "path": "schedule/16/part/12/crossheading/other-definitions",
      "kind": "crossheading",
      "number": null,
      "heading": "Other definitions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/12"
    },
    {
      "path": "schedule/16/paragraph/56",
      "kind": "paragraph",
      "number": "56",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-56",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/12/crossheading/other-definitions"
    },
    {
      "path": "schedule/16/part/12/crossheading/regulations",
      "kind": "crossheading",
      "number": null,
      "heading": "Regulations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/12"
    },
    {
      "path": "schedule/16/paragraph/57",
      "kind": "paragraph",
      "number": "57",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-57",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/12/crossheading/regulations"
    },
    {
      "path": "schedule/16/part/12/crossheading/consequential-amendments",
      "kind": "crossheading",
      "number": null,
      "heading": "Consequential amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/12"
    },
    {
      "path": "schedule/16/paragraph/58",
      "kind": "paragraph",
      "number": "58",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-58",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/12/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/16/paragraph/59",
      "kind": "paragraph",
      "number": "59",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-59",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/12/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/16/paragraph/60",
      "kind": "paragraph",
      "number": "60",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-60",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/12/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/16/paragraph/61",
      "kind": "paragraph",
      "number": "61",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-61",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/12/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/16/part/12/crossheading/commencement",
      "kind": "crossheading",
      "number": null,
      "heading": "Commencement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/12"
    },
    {
      "path": "schedule/16/paragraph/62",
      "kind": "paragraph",
      "number": "62",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-62",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/12/crossheading/commencement"
    },
    {
      "path": "schedule/17",
      "kind": "schedule",
      "number": "17",
      "heading": "Disclosure of tax avoidance schemes: VAT and other indirect taxes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/17/part/A1",
      "kind": "part",
      "number": "A1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17"
    },
    {
      "path": "schedule/17/paragraph/A1",
      "kind": "paragraph",
      "number": "A1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-A1",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/A1"
    },
    {
      "path": "schedule/17/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Duties to disclose avoidance schemes etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17"
    },
    {
      "path": "schedule/17/part/1/crossheading/preliminary-application-of-definitions",
      "kind": "crossheading",
      "number": null,
      "heading": "Preliminary: application of definitions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/preliminary-application-of-definitions"
    },
    {
      "path": "schedule/17/part/1/crossheading/indirect-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "“Indirect tax”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/indirect-tax"
    },
    {
      "path": "schedule/17/part/1/crossheading/notifiable-arrangements-and-notifiable-proposal",
      "kind": "crossheading",
      "number": null,
      "heading": "“Notifiable arrangements” and “notifiable proposal”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/notifiable-arrangements-and-notifiable-proposal"
    },
    {
      "path": "schedule/17/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/notifiable-arrangements-and-notifiable-proposal"
    },
    {
      "path": "schedule/17/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/notifiable-arrangements-and-notifiable-proposal"
    },
    {
      "path": "schedule/17/part/1/crossheading/tax-advantage-in-relation-to-vat",
      "kind": "crossheading",
      "number": null,
      "heading": "“Tax advantage” in relation to VAT",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/tax-advantage-in-relation-to-vat"
    },
    {
      "path": "schedule/17/part/1/crossheading/tax-advantage-in-relation-to-taxes-other-than-vat",
      "kind": "crossheading",
      "number": null,
      "heading": "“Tax advantage” in relation to taxes other than VAT",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/tax-advantage-in-relation-to-taxes-other-than-vat"
    },
    {
      "path": "schedule/17/part/1/crossheading/promoter",
      "kind": "crossheading",
      "number": null,
      "heading": "“Promoter”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/17/part/1/crossheading/promoter"
    },
    {
      "path": "schedule/17/part/1/crossheading/introducer",
      "kind": "crossheading",
      "number": null,
      "heading": "“Introducer”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/introducer"
    },
    {
      "path": "schedule/17/part/1/crossheading/makes-a-firm-approach-and-marketing-contact",
      "kind": "crossheading",
      "number": null,
      "heading": "“Makes a firm approach” and “marketing contact”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/makes-a-firm-approach-and-marketing-contact"
    },
    {
      "path": "schedule/17/part/1/crossheading/duties-of-promoter-in-relation-to-notifiable-proposals-or-notifiable-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "Duties of promoter in relation to notifiable proposals or notifiable arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/duties-of-promoter-in-relation-to-notifiable-proposals-or-notifiable-arrangements"
    },
    {
      "path": "schedule/17/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/duties-of-promoter-in-relation-to-notifiable-proposals-or-notifiable-arrangements"
    },
    {
      "path": "schedule/17/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/duties-of-promoter-in-relation-to-notifiable-proposals-or-notifiable-arrangements"
    },
    {
      "path": "schedule/17/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/duties-of-promoter-in-relation-to-notifiable-proposals-or-notifiable-arrangements"
    },
    {
      "path": "schedule/17/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/duties-of-promoter-in-relation-to-notifiable-proposals-or-notifiable-arrangements"
    },
    {
      "path": "schedule/17/part/1/crossheading/duty-of-promoter-supplemental-information",
      "kind": "crossheading",
      "number": null,
      "heading": "Duty of promoter: supplemental information",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/duty-of-promoter-supplemental-information"
    },
    {
      "path": "schedule/17/part/1/crossheading/duty-of-person-dealing-with-promoter-outside-united-kingdom",
      "kind": "crossheading",
      "number": null,
      "heading": "Duty of person dealing with promoter outside United Kingdom",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/duty-of-person-dealing-with-promoter-outside-united-kingdom"
    },
    {
      "path": "schedule/17/part/1/crossheading/duty-of-parties-to-notifiable-arrangements-not-involving-promoter",
      "kind": "crossheading",
      "number": null,
      "heading": "Duty of parties to notifiable arrangements not involving promoter",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/duty-of-parties-to-notifiable-arrangements-not-involving-promoter"
    },
    {
      "path": "schedule/17/part/1/crossheading/duty-to-provide-further-information-requested-by-hmrc",
      "kind": "crossheading",
      "number": null,
      "heading": "Duty to provide further information requested by HMRC",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/duty-to-provide-further-information-requested-by-hmrc"
    },
    {
      "path": "schedule/17/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/duty-to-provide-further-information-requested-by-hmrc"
    },
    {
      "path": "schedule/17/part/1/crossheading/duty-of-promoters-to-provide-updated-information",
      "kind": "crossheading",
      "number": null,
      "heading": "Duty of promoters to provide updated information",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/duty-of-promoters-to-provide-updated-information"
    },
    {
      "path": "schedule/17/part/1/crossheading/notice-of-potential-allocation-of-reference-number-arrangements-and-proposals-suspected-of-being-notifiable",
      "kind": "crossheading",
      "number": null,
      "heading": "Notice of potential allocation of reference number: arrangements and proposals suspected of being notifiable",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/21A",
      "kind": "paragraph",
      "number": "21A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-21A",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/notice-of-potential-allocation-of-reference-number-arrangements-and-proposals-suspected-of-being-notifiable"
    },
    {
      "path": "schedule/17/part/1/crossheading/arrangements-to-be-given-reference-number",
      "kind": "crossheading",
      "number": null,
      "heading": "Allocation of reference number to arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/arrangements-to-be-given-reference-number"
    },
    {
      "path": "schedule/17/part/1/crossheading/duty-of-hmrc-to-notify-persons-of-reference-number",
      "kind": "crossheading",
      "number": null,
      "heading": "Duty of HMRC to notify persons of reference number",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/22A",
      "kind": "paragraph",
      "number": "22A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-22A",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/duty-of-hmrc-to-notify-persons-of-reference-number"
    },
    {
      "path": "schedule/17/part/1/crossheading/right-of-appeal-paragraph-223-case",
      "kind": "crossheading",
      "number": null,
      "heading": "Right of appeal: paragraph 22(3) case",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/22B",
      "kind": "paragraph",
      "number": "22B",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-22B",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/right-of-appeal-paragraph-223-case"
    },
    {
      "path": "schedule/17/part/1/crossheading/duty-to-provide-further-information-requested-by-hmrc-paragraph-223-case",
      "kind": "crossheading",
      "number": null,
      "heading": "Duty to provide further information requested by HMRC: paragraph 22(3) case",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/22C",
      "kind": "paragraph",
      "number": "22C",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-22C",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/duty-to-provide-further-information-requested-by-hmrc-paragraph-223-case"
    },
    {
      "path": "schedule/17/part/1/crossheading/duty-of-promoter-to-notify-client-of-number",
      "kind": "crossheading",
      "number": null,
      "heading": "Duty of promoter to notify client of number : paragraph 22(2) case",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/duty-of-promoter-to-notify-client-of-number"
    },
    {
      "path": "schedule/17/part/1/crossheading/duty-to-notify-client-of-reference-number-paragraph-223-case",
      "kind": "crossheading",
      "number": null,
      "heading": "Duty to notify client of reference number: paragraph 22(3) case",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/23A",
      "kind": "paragraph",
      "number": "23A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-23A",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/duty-to-notify-client-of-reference-number-paragraph-223-case"
    },
    {
      "path": "schedule/17/part/1/crossheading/duty-of-client-to-notify-parties-of-number",
      "kind": "crossheading",
      "number": null,
      "heading": "Duty of client to notify parties of number",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/duty-of-client-to-notify-parties-of-number"
    },
    {
      "path": "schedule/17/part/1/crossheading/duty-of-client-to-provide-information-to-promoter",
      "kind": "crossheading",
      "number": null,
      "heading": "Duty of client to provide information ...",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/duty-of-client-to-provide-information-to-promoter"
    },
    {
      "path": "schedule/17/part/1/crossheading/duty-of-parties-to-notifiable-arrangements-to-notify-hmrc-of-number-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Duty of parties to notify HMRC of reference number etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/duty-of-parties-to-notifiable-arrangements-to-notify-hmrc-of-number-etc"
    },
    {
      "path": "schedule/17/part/1/crossheading/duty-of-promoter-to-provide-details-of-clients",
      "kind": "crossheading",
      "number": null,
      "heading": "Duty ... to provide details of clients",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/duty-of-promoter-to-provide-details-of-clients"
    },
    {
      "path": "schedule/17/part/1/crossheading/enquiry-following-disclosure-of-client-details",
      "kind": "crossheading",
      "number": null,
      "heading": "Enquiry following disclosure of client details",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/enquiry-following-disclosure-of-client-details"
    },
    {
      "path": "schedule/17/part/1/crossheading/predisclosure-enquiry",
      "kind": "crossheading",
      "number": null,
      "heading": "Pre-disclosure enquiry",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/predisclosure-enquiry"
    },
    {
      "path": "schedule/17/part/1/crossheading/reasons-for-nondisclosure-supporting-information",
      "kind": "crossheading",
      "number": null,
      "heading": "Reasons for non-disclosure: supporting information",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/reasons-for-nondisclosure-supporting-information"
    },
    {
      "path": "schedule/17/part/1/crossheading/provision-of-information-to-hmrc-by-introducers",
      "kind": "crossheading",
      "number": null,
      "heading": "Provision of information to HMRC by introducers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/provision-of-information-to-hmrc-by-introducers"
    },
    {
      "path": "schedule/17/part/1/crossheading/legal-professional-privilege",
      "kind": "crossheading",
      "number": null,
      "heading": "Legal professional privilege",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/legal-professional-privilege"
    },
    {
      "path": "schedule/17/part/1/crossheading/information",
      "kind": "crossheading",
      "number": null,
      "heading": "Information",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/information"
    },
    {
      "path": "schedule/17/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/information"
    },
    {
      "path": "schedule/17/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/information"
    },
    {
      "path": "schedule/17/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-36",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/information"
    },
    {
      "path": "schedule/17/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-37",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/information"
    },
    {
      "path": "schedule/17/part/1/crossheading/power-to-vary-certain-relevant-periods",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to vary certain relevant periods",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1"
    },
    {
      "path": "schedule/17/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-38",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/1/crossheading/power-to-vary-certain-relevant-periods"
    },
    {
      "path": "schedule/17/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Penalties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17"
    },
    {
      "path": "schedule/17/part/2/crossheading/penalty-for-failure-to-comply-with-duties-under-part-1-apart-from-paragraph-26",
      "kind": "crossheading",
      "number": null,
      "heading": "Penalty for failure to comply with duties under Part 1 ...",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/17/part/2"
    },
    {
      "path": "schedule/17/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-39",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2/crossheading/penalty-for-failure-to-comply-with-duties-under-part-1-apart-from-paragraph-26"
    },
    {
      "path": "schedule/17/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-40",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2/crossheading/penalty-for-failure-to-comply-with-duties-under-part-1-apart-from-paragraph-26"
    },
    {
      "path": "schedule/17/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-41",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2/crossheading/penalty-for-failure-to-comply-with-duties-under-part-1-apart-from-paragraph-26"
    },
    {
      "path": "schedule/17/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-42",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2/crossheading/penalty-for-failure-to-comply-with-duties-under-part-1-apart-from-paragraph-26"
    },
    {
      "path": "schedule/17/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-43",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/17/part/2/crossheading/penalty-for-failure-to-comply-with-duties-under-part-1-apart-from-paragraph-26"
    },
    {
      "path": "schedule/17/part/2/crossheading/penalty-for-failure-to-comply-with-duties-under-paragraph-26",
      "kind": "crossheading",
      "number": null,
      "heading": "Penalty for failure to comply with duties under paragraph 26",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2"
    },
    {
      "path": "schedule/17/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-44",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/17/part/2/crossheading/penalty-for-failure-to-comply-with-duties-under-paragraph-26"
    },
    {
      "path": "schedule/17/part/2/crossheading/penalty-proceedings-before-firsttier-tribunal",
      "kind": "crossheading",
      "number": null,
      "heading": "...",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2"
    },
    {
      "path": "schedule/17/paragraph/45",
      "kind": "paragraph",
      "number": "45",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-45",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/17/part/2/crossheading/penalty-proceedings-before-firsttier-tribunal"
    },
    {
      "path": "schedule/17/part/2/crossheading/assessment-of-penalties-under-paragraph-391b-or-44",
      "kind": "crossheading",
      "number": null,
      "heading": "Assessment of penalties ...",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2"
    },
    {
      "path": "schedule/17/paragraph/46",
      "kind": "paragraph",
      "number": "46",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-46",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2/crossheading/assessment-of-penalties-under-paragraph-391b-or-44"
    },
    {
      "path": "schedule/17/paragraph/47",
      "kind": "paragraph",
      "number": "47",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-47",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2/crossheading/assessment-of-penalties-under-paragraph-391b-or-44"
    },
    {
      "path": "schedule/17/part/2/crossheading/reasonable-excuse",
      "kind": "crossheading",
      "number": null,
      "heading": "Reasonable excuse",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2"
    },
    {
      "path": "schedule/17/paragraph/48",
      "kind": "paragraph",
      "number": "48",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-48",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2/crossheading/reasonable-excuse"
    },
    {
      "path": "schedule/17/paragraph/49",
      "kind": "paragraph",
      "number": "49",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-49",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2/crossheading/reasonable-excuse"
    },
    {
      "path": "schedule/17/paragraph/50",
      "kind": "paragraph",
      "number": "50",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-50",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/2/crossheading/reasonable-excuse"
    },
    {
      "path": "schedule/17/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Consequential amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17"
    },
    {
      "path": "schedule/17/part/3/crossheading/vata-1994",
      "kind": "crossheading",
      "number": null,
      "heading": "VATA 1994",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/3"
    },
    {
      "path": "schedule/17/paragraph/51",
      "kind": "paragraph",
      "number": "51",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-51",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/3/crossheading/vata-1994"
    },
    {
      "path": "schedule/17/part/3/crossheading/promoters-of-tax-avoidance-schemes",
      "kind": "crossheading",
      "number": null,
      "heading": "Promoters of tax avoidance schemes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/3"
    },
    {
      "path": "schedule/17/paragraph/52",
      "kind": "paragraph",
      "number": "52",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-52",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/3/crossheading/promoters-of-tax-avoidance-schemes"
    },
    {
      "path": "schedule/17/paragraph/53",
      "kind": "paragraph",
      "number": "53",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-53",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/3/crossheading/promoters-of-tax-avoidance-schemes"
    },
    {
      "path": "schedule/17/paragraph/54",
      "kind": "paragraph",
      "number": "54",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-54",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/3/crossheading/promoters-of-tax-avoidance-schemes"
    },
    {
      "path": "schedule/17/part/3/crossheading/serial-tax-avoidance",
      "kind": "crossheading",
      "number": null,
      "heading": "Serial tax avoidance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/3"
    },
    {
      "path": "schedule/17/paragraph/55",
      "kind": "paragraph",
      "number": "55",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-55",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/3/crossheading/serial-tax-avoidance"
    },
    {
      "path": "schedule/17/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Supplemental",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17"
    },
    {
      "path": "schedule/17/part/4/crossheading/regulations",
      "kind": "crossheading",
      "number": null,
      "heading": "Regulations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/4"
    },
    {
      "path": "schedule/17/paragraph/56",
      "kind": "paragraph",
      "number": "56",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-56",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/4/crossheading/regulations"
    },
    {
      "path": "schedule/17/part/4/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/4"
    },
    {
      "path": "schedule/17/paragraph/57",
      "kind": "paragraph",
      "number": "57",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-57",
      "extent": null,
      "status": null,
      "parent": "schedule/17/part/4/crossheading/interpretation"
    },
    {
      "path": "schedule/18",
      "kind": "schedule",
      "number": "18",
      "heading": "Requirement to correct certain offshore tax non-compliance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/18/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Liability for penalty for failure to correct",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18"
    },
    {
      "path": "schedule/18/part/1/crossheading/failure-to-correct-relevant-offshore-tax-noncompliance",
      "kind": "crossheading",
      "number": null,
      "heading": "Failure to correct relevant offshore tax non-compliance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/1"
    },
    {
      "path": "schedule/18/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/1/crossheading/failure-to-correct-relevant-offshore-tax-noncompliance"
    },
    {
      "path": "schedule/18/part/1/crossheading/main-definitions-general",
      "kind": "crossheading",
      "number": null,
      "heading": "Main definitions: general",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/1"
    },
    {
      "path": "schedule/18/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/1/crossheading/main-definitions-general"
    },
    {
      "path": "schedule/18/part/1/crossheading/relevant-offshore-tax-noncompliance",
      "kind": "crossheading",
      "number": null,
      "heading": "“Relevant offshore tax non-compliance”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/1"
    },
    {
      "path": "schedule/18/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/1/crossheading/relevant-offshore-tax-noncompliance"
    },
    {
      "path": "schedule/18/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/1/crossheading/relevant-offshore-tax-noncompliance"
    },
    {
      "path": "schedule/18/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/1/crossheading/relevant-offshore-tax-noncompliance"
    },
    {
      "path": "schedule/18/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/1/crossheading/relevant-offshore-tax-noncompliance"
    },
    {
      "path": "schedule/18/part/1/crossheading/offshore-taxnon-compliance-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "“Offshore tax-non compliance” etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/1"
    },
    {
      "path": "schedule/18/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/1/crossheading/offshore-taxnon-compliance-etc"
    },
    {
      "path": "schedule/18/part/1/crossheading/tax-noncompliance",
      "kind": "crossheading",
      "number": null,
      "heading": "“Tax non-compliance”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/1"
    },
    {
      "path": "schedule/18/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/1/crossheading/tax-noncompliance"
    },
    {
      "path": "schedule/18/part/1/crossheading/involves-an-offshore-matter-and-involves-an-offshore-transfer",
      "kind": "crossheading",
      "number": null,
      "heading": "“Involves an offshore matter” and “involves an offshore transfer”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/1"
    },
    {
      "path": "schedule/18/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/1/crossheading/involves-an-offshore-matter-and-involves-an-offshore-transfer"
    },
    {
      "path": "schedule/18/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/1/crossheading/involves-an-offshore-matter-and-involves-an-offshore-transfer"
    },
    {
      "path": "schedule/18/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/1/crossheading/involves-an-offshore-matter-and-involves-an-offshore-transfer"
    },
    {
      "path": "schedule/18/part/1/crossheading/tax",
      "kind": "crossheading",
      "number": null,
      "heading": "“Tax”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/1"
    },
    {
      "path": "schedule/18/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/1/crossheading/tax"
    },
    {
      "path": "schedule/18/part/1/crossheading/correcting-offshore-tax-noncompliance",
      "kind": "crossheading",
      "number": null,
      "heading": "Correcting offshore tax non-compliance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/1"
    },
    {
      "path": "schedule/18/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/1/crossheading/correcting-offshore-tax-noncompliance"
    },
    {
      "path": "schedule/18/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Amount of penalty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18"
    },
    {
      "path": "schedule/18/part/2/crossheading/amount-of-penalty",
      "kind": "crossheading",
      "number": null,
      "heading": "Amount of penalty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2"
    },
    {
      "path": "schedule/18/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2/crossheading/amount-of-penalty"
    },
    {
      "path": "schedule/18/part/2/crossheading/offshore-plr",
      "kind": "crossheading",
      "number": null,
      "heading": "Offshore PLR",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2"
    },
    {
      "path": "schedule/18/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2/crossheading/offshore-plr"
    },
    {
      "path": "schedule/18/part/2/crossheading/reduction-of-penalty-for-disclosure-etc-by-person-liable-to-penalty",
      "kind": "crossheading",
      "number": null,
      "heading": "Reduction of penalty for disclosure etc by person liable to penalty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2"
    },
    {
      "path": "schedule/18/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2/crossheading/reduction-of-penalty-for-disclosure-etc-by-person-liable-to-penalty"
    },
    {
      "path": "schedule/18/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2/crossheading/reduction-of-penalty-for-disclosure-etc-by-person-liable-to-penalty"
    },
    {
      "path": "schedule/18/part/2/crossheading/procedure-for-assessing-penalty-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Procedure for assessing penalty, etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2"
    },
    {
      "path": "schedule/18/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2/crossheading/procedure-for-assessing-penalty-etc"
    },
    {
      "path": "schedule/18/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2/crossheading/procedure-for-assessing-penalty-etc"
    },
    {
      "path": "schedule/18/part/2/crossheading/appeals",
      "kind": "crossheading",
      "number": null,
      "heading": "Appeals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2"
    },
    {
      "path": "schedule/18/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2/crossheading/appeals"
    },
    {
      "path": "schedule/18/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2/crossheading/appeals"
    },
    {
      "path": "schedule/18/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2/crossheading/appeals"
    },
    {
      "path": "schedule/18/part/2/crossheading/reasonable-excuse",
      "kind": "crossheading",
      "number": null,
      "heading": "Reasonable excuse",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2"
    },
    {
      "path": "schedule/18/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2/crossheading/reasonable-excuse"
    },
    {
      "path": "schedule/18/part/2/crossheading/double-jeopardy",
      "kind": "crossheading",
      "number": null,
      "heading": "Double jeopardy",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2"
    },
    {
      "path": "schedule/18/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2/crossheading/double-jeopardy"
    },
    {
      "path": "schedule/18/part/2/crossheading/application-of-provisions-of-tma-1970",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of provisions of TMA 1970",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2"
    },
    {
      "path": "schedule/18/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/2/crossheading/application-of-provisions-of-tma-1970"
    },
    {
      "path": "schedule/18/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Further provisions relating to the requirement to correct",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18"
    },
    {
      "path": "schedule/18/part/3/crossheading/extension-of-period-for-assessment-etc-of-offshore-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Extension of period for assessment etc of offshore tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/3"
    },
    {
      "path": "schedule/18/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/3/crossheading/extension-of-period-for-assessment-etc-of-offshore-tax"
    },
    {
      "path": "schedule/18/part/3/crossheading/further-penalty-in-connection-with-offshore-asset-moves",
      "kind": "crossheading",
      "number": null,
      "heading": "Further penalty in connection with offshore asset moves",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/3"
    },
    {
      "path": "schedule/18/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/3/crossheading/further-penalty-in-connection-with-offshore-asset-moves"
    },
    {
      "path": "schedule/18/part/3/crossheading/assetbased-penalty-in-addition-to-penalty-under-paragraph-1",
      "kind": "crossheading",
      "number": null,
      "heading": "Asset-based penalty in addition to penalty under paragraph 1",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/3"
    },
    {
      "path": "schedule/18/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/3/crossheading/assetbased-penalty-in-addition-to-penalty-under-paragraph-1"
    },
    {
      "path": "schedule/18/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/3/crossheading/assetbased-penalty-in-addition-to-penalty-under-paragraph-1"
    },
    {
      "path": "schedule/18/part/3/crossheading/publishing-details-of-persons-assessed-to-penalty-or-penalties-under-paragraph-1",
      "kind": "crossheading",
      "number": null,
      "heading": "Publishing details of persons assessed to penalty or penalties under paragraph 1",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/3"
    },
    {
      "path": "schedule/18/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/3/crossheading/publishing-details-of-persons-assessed-to-penalty-or-penalties-under-paragraph-1"
    },
    {
      "path": "schedule/18/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/3/crossheading/publishing-details-of-persons-assessed-to-penalty-or-penalties-under-paragraph-1"
    },
    {
      "path": "schedule/18/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Supplementary",
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/part-4",
      "extent": null,
      "status": null,
      "parent": "schedule/18"
    },
    {
      "path": "schedule/18/part/4/crossheading/interpretation-minor",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation: minor",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/4"
    },
    {
      "path": "schedule/18/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/18/part/4/crossheading/interpretation-minor"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/32",
    "retrieved_at": "2026-10-29T09:05:16.335265+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."
}