{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-45",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-45.json",
  "legislation": "ukpga/2017/32",
  "legislation_title": "Finance (No. 2) Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2017",
  "path": "schedule/11/paragraph/45",
  "kind": "paragraph",
  "number": "45",
  "heading": null,
  "text": "See section 554A(1)(a) and 554AA(1)(a) of ITEPA 2003 for the meaning of “A” and “B”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 11 para. 45 inserted (22.7.2020) by Finance Act 2020 (c. 14), s. 19(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/32/schedule/11/paragraph/45",
    "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."
}