{
  "url": "https://openlegislation.uk/finance-no-2-act-2023",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023.json",
  "id": "ukpga/2023/30",
  "title": "Finance (No. 2) Act 2023",
  "short_title": "Finance (No. 2) Act 2023",
  "long_title": "An Act to make provision in connection with finance.",
  "citation": "2023 c. 30",
  "type": "ukpga",
  "year": "2023",
  "number": "30",
  "version": "current",
  "date": "2023-07-11",
  "revised": true,
  "valid_from": "2026-07-15",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Income tax, corporation tax and capital gains tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1/crossheading/income-tax-charge-rates-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Income tax charge, rates etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Income tax charge for tax year 2023-24",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/income-tax-charge-rates-etc"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Main rates of income tax for tax year 2023-24",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/income-tax-charge-rates-etc"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Default and savings rates of income tax for tax year 2023-24",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/income-tax-charge-rates-etc"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Freezing starting rate limit for savings for tax year 2023-24",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/income-tax-charge-rates-etc"
    },
    {
      "path": "part/1/crossheading/corporation-tax-charge-and-rates",
      "kind": "crossheading",
      "number": null,
      "heading": "Corporation tax charge and rates",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Charge and main rate for financial year 2024",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/corporation-tax-charge-and-rates"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Standard small profits rate and fraction for financial year 2024",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/corporation-tax-charge-and-rates"
    },
    {
      "path": "part/1/crossheading/capital-allowances",
      "kind": "crossheading",
      "number": null,
      "heading": "Capital allowances",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Temporary full expensing etc for expenditure on plant or machinery",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/capital-allowances"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "Annual investment allowance to remain at £1M beyond temporary period",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/capital-allowances"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "First-year allowance for expenditure on electric vehicle charge points",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/capital-allowances"
    },
    {
      "path": "part/1/crossheading/other-reliefs-relating-to-businesses",
      "kind": "crossheading",
      "number": null,
      "heading": "Other reliefs relating to businesses",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Relief for research and development",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/other-reliefs-relating-to-businesses"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Treatment of profits from patents etc: small profits rate of corporation tax",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/other-reliefs-relating-to-businesses"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "Energy (oil and gas) profits levy: de-carbonisation allowance",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/other-reliefs-relating-to-businesses"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "Museums and galleries exhibition tax relief: extension of sunset date",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/other-reliefs-relating-to-businesses"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Extension of the temporary increase in theatre tax credit etc",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/other-reliefs-relating-to-businesses"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Seed enterprise investment scheme: increase of limits etc.",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/other-reliefs-relating-to-businesses"
    },
    {
      "path": "part/1/crossheading/reliefs-for-employees",
      "kind": "crossheading",
      "number": null,
      "heading": "Reliefs for employees",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "CSOP schemes: share value limit and share class",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/reliefs-for-employees"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Enterprise management incentives: restricted shares and declarations",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/reliefs-for-employees"
    },
    {
      "path": "part/1/crossheading/pensions",
      "kind": "crossheading",
      "number": null,
      "heading": "Pensions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Lifetime allowance charge abolished",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-18",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/1/crossheading/pensions"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Certain lump sums to be taxed at marginal rate",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/1/crossheading/pensions"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Annual allowance increased",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-20",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/pensions"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Money purchase annual allowance",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/pensions"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Annual allowance: tapering",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-22",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/pensions"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Modification of certain existing transitional protections",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-23",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/pensions"
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "Collective money purchase arrangements",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-24",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/pensions"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "Relief relating to net pay arrangements",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-25",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/pensions"
    },
    {
      "path": "part/1/crossheading/social-security",
      "kind": "crossheading",
      "number": null,
      "heading": "Social security",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": "Payments under Jobs Growth Wales Plus",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-26",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/social-security"
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": "Power to clarify tax treatment of devolved social security benefits",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-27",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/social-security"
    },
    {
      "path": "part/1/crossheading/foster-carers-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Foster carers etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/28",
      "kind": "section",
      "number": "28",
      "heading": "Qualifying care relief: increase in individual’s limit",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-28",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/foster-carers-etc"
    },
    {
      "path": "part/1/crossheading/estates-in-administration-and-trusts",
      "kind": "crossheading",
      "number": null,
      "heading": "Estates in administration and trusts",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": "Estates in administration and trusts",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-29",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/estates-in-administration-and-trusts"
    },
    {
      "path": "part/1/crossheading/provisions-relating-to-insurance",
      "kind": "crossheading",
      "number": null,
      "heading": "Provisions relating to insurance",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": "Transfer of basic life assurance and general annuity business",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-30",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/provisions-relating-to-insurance"
    },
    {
      "path": "section/31",
      "kind": "section",
      "number": "31",
      "heading": "Certain re-insurance sums not to count as deemed I-E receipts",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-31",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/provisions-relating-to-insurance"
    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": "Insurers in difficulties: write-down orders for corporation tax purposes",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-32",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/provisions-relating-to-insurance"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": "Insurers in difficulties: write-down orders in case of pension schemes",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-33",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/provisions-relating-to-insurance"
    },
    {
      "path": "part/1/crossheading/miscellaneous-corporation-tax-matters",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous corporation tax matters",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/34",
      "kind": "section",
      "number": "34",
      "heading": "Corporate interest restriction",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-34",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/miscellaneous-corporation-tax-matters"
    },
    {
      "path": "section/35",
      "kind": "section",
      "number": "35",
      "heading": "Investment vehicles",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-35",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/miscellaneous-corporation-tax-matters"
    },
    {
      "path": "part/1/crossheading/international-matters",
      "kind": "crossheading",
      "number": null,
      "heading": "International matters",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/36",
      "kind": "section",
      "number": "36",
      "heading": "Share exchanges involving non-UK incorporated close companies",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-36",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/international-matters"
    },
    {
      "path": "section/37",
      "kind": "section",
      "number": "37",
      "heading": "Records relating to transfer pricing",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-37",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/international-matters"
    },
    {
      "path": "section/38",
      "kind": "section",
      "number": "38",
      "heading": "Double taxation relief: foreign nominal rates",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-38",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/international-matters"
    },
    {
      "path": "part/1/crossheading/chargeable-gains",
      "kind": "crossheading",
      "number": null,
      "heading": "Chargeable gains",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/39",
      "kind": "section",
      "number": "39",
      "heading": "Payments to farmers under the lump sum exit scheme etc",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-39",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/chargeable-gains"
    },
    {
      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": "Contracts completed after ordinary notification period",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-40",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/chargeable-gains"
    },
    {
      "path": "section/41",
      "kind": "section",
      "number": "41",
      "heading": "Separated spouses and civil partners",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-41",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/chargeable-gains"
    },
    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": "Carried interest: election to pay tax as scheme profits arise",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-42",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/chargeable-gains"
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": "Relief on disposal of joint interests in land",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-43",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/chargeable-gains"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Alcohol Duty",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/2/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Charge to alcohol duty",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/2/chapter/1/crossheading/alcoholic-products",
      "kind": "crossheading",
      "number": null,
      "heading": "Alcoholic products",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/1"
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": "Meaning of “alcoholic product”",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-44",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/1/crossheading/alcoholic-products"
    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": "Alcoholic strength",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-45",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/1/crossheading/alcoholic-products"
    },
    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": "Categories of alcoholic products: regulations",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-46",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/1/crossheading/alcoholic-products"
    },
    {
      "path": "part/2/chapter/1/crossheading/charge-and-rates",
      "kind": "crossheading",
      "number": null,
      "heading": "Charge and rates",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/1"
    },
    {
      "path": "section/47",
      "kind": "section",
      "number": "47",
      "heading": "Alcohol duty: charge",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-47",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/1/crossheading/charge-and-rates"
    },
    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": "Rates",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-48",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/1/crossheading/charge-and-rates"
    },
    {
      "path": "section/49",
      "kind": "section",
      "number": "49",
      "heading": "Excise duty point and payment",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-49",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/1/crossheading/charge-and-rates"
    },
    {
      "path": "part/2/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Draught relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/50",
      "kind": "section",
      "number": "50",
      "heading": "Qualifying draught products: reduced rates",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-50",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/51",
      "kind": "section",
      "number": "51",
      "heading": "Alcoholic products qualifying for draught relief",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-51",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/52",
      "kind": "section",
      "number": "52",
      "heading": "Repackaging qualifying draught products",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-52",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/53",
      "kind": "section",
      "number": "53",
      "heading": "Repackaging in contravention of section 52 (2)",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-53",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "part/2/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Small producer relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/2/chapter/3/crossheading/main-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Main provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/54",
      "kind": "section",
      "number": "54",
      "heading": "Small producer relief: discounted rates",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-54",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3/crossheading/main-provisions"
    },
    {
      "path": "section/55",
      "kind": "section",
      "number": "55",
      "heading": "Small producer alcoholic products",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-55",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3/crossheading/main-provisions"
    },
    {
      "path": "section/56",
      "kind": "section",
      "number": "56",
      "heading": "Small production premises",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-56",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3/crossheading/main-provisions"
    },
    {
      "path": "section/57",
      "kind": "section",
      "number": "57",
      "heading": "“Alcohol production amount” etc",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-57",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3/crossheading/main-provisions"
    },
    {
      "path": "section/58",
      "kind": "section",
      "number": "58",
      "heading": "Exclusions",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-58",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3/crossheading/main-provisions"
    },
    {
      "path": "section/59",
      "kind": "section",
      "number": "59",
      "heading": "Duty discount for small producer alcoholic products",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-59",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3/crossheading/main-provisions"
    },
    {
      "path": "section/60",
      "kind": "section",
      "number": "60",
      "heading": "Assessments where incorrectly low rate of alcohol duty applied",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-60",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3/crossheading/main-provisions"
    },
    {
      "path": "part/2/chapter/3/crossheading/mergers-and-demergers",
      "kind": "crossheading",
      "number": null,
      "heading": "Mergers and demergers",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/61",
      "kind": "section",
      "number": "61",
      "heading": "Mergers: general provisions",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-61",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3/crossheading/mergers-and-demergers"
    },
    {
      "path": "section/62",
      "kind": "section",
      "number": "62",
      "heading": "Modified “small production premises” test",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-62",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3/crossheading/mergers-and-demergers"
    },
    {
      "path": "section/63",
      "kind": "section",
      "number": "63",
      "heading": "Modified duty discount",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-63",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3/crossheading/mergers-and-demergers"
    },
    {
      "path": "section/64",
      "kind": "section",
      "number": "64",
      "heading": "Adjusted post-merger amount",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-64",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3/crossheading/mergers-and-demergers"
    },
    {
      "path": "section/65",
      "kind": "section",
      "number": "65",
      "heading": "Early termination of merger transition period",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-65",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3/crossheading/mergers-and-demergers"
    },
    {
      "path": "section/66",
      "kind": "section",
      "number": "66",
      "heading": "Subsequent mergers",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-66",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3/crossheading/mergers-and-demergers"
    },
    {
      "path": "section/67",
      "kind": "section",
      "number": "67",
      "heading": "Simultaneous mergers",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-67",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3/crossheading/mergers-and-demergers"
    },
    {
      "path": "section/68",
      "kind": "section",
      "number": "68",
      "heading": "Demergers",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-68",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3/crossheading/mergers-and-demergers"
    },
    {
      "path": "part/2/chapter/3/crossheading/interpretation-of-chapter-3",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation of Chapter 3",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/69",
      "kind": "section",
      "number": "69",
      "heading": "“Producer”, “production premises”, “group premises” etc",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-69",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3/crossheading/interpretation-of-chapter-3"
    },
    {
      "path": "section/70",
      "kind": "section",
      "number": "70",
      "heading": "Connected persons",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-70",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3/crossheading/interpretation-of-chapter-3"
    },
    {
      "path": "section/71",
      "kind": "section",
      "number": "71",
      "heading": "Index of defined expressions: Chapter 3",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-71",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3/crossheading/interpretation-of-chapter-3"
    },
    {
      "path": "part/2/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Other reliefs and exemptions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/2/chapter/4/crossheading/general",
      "kind": "crossheading",
      "number": null,
      "heading": "General",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4"
    },
    {
      "path": "section/72",
      "kind": "section",
      "number": "72",
      "heading": "Exemption: production for personal consumption",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-72",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4/crossheading/general"
    },
    {
      "path": "section/73",
      "kind": "section",
      "number": "73",
      "heading": "Research and experiments",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-73",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4/crossheading/general"
    },
    {
      "path": "section/74",
      "kind": "section",
      "number": "74",
      "heading": "Spoilt alcoholic products",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-74",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4/crossheading/general"
    },
    {
      "path": "section/75",
      "kind": "section",
      "number": "75",
      "heading": "Alcoholic ingredients",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-75",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4/crossheading/general"
    },
    {
      "path": "part/2/chapter/4/crossheading/spirits",
      "kind": "crossheading",
      "number": null,
      "heading": "Spirits",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4"
    },
    {
      "path": "section/76",
      "kind": "section",
      "number": "76",
      "heading": "Imported medical articles",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-76",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4/crossheading/spirits"
    },
    {
      "path": "section/77",
      "kind": "section",
      "number": "77",
      "heading": "Flavourings",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-77",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4/crossheading/spirits"
    },
    {
      "path": "section/78",
      "kind": "section",
      "number": "78",
      "heading": "Authorised use for certain purposes",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-78",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4/crossheading/spirits"
    },
    {
      "path": "section/79",
      "kind": "section",
      "number": "79",
      "heading": "Imported goods not for human consumption",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-79",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4/crossheading/spirits"
    },
    {
      "path": "section/80",
      "kind": "section",
      "number": "80",
      "heading": "Restrictions on use of certain articles",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-80",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4/crossheading/spirits"
    },
    {
      "path": "part/2/chapter/4/crossheading/remission-and-repayment",
      "kind": "crossheading",
      "number": null,
      "heading": "Remission and repayment",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4"
    },
    {
      "path": "section/81",
      "kind": "section",
      "number": "81",
      "heading": "Further provision about remission and repayment",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-81",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4/crossheading/remission-and-repayment"
    },
    {
      "path": "part/2/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Regulated activities and approvals",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/82",
      "kind": "section",
      "number": "82",
      "heading": "Approval requirement: producers",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-82",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/5"
    },
    {
      "path": "section/83",
      "kind": "section",
      "number": "83",
      "heading": "Supplementary provision about approvals",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-83",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/5"
    },
    {
      "path": "section/84",
      "kind": "section",
      "number": "84",
      "heading": "Exemption: production for personal consumption",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-84",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/5"
    },
    {
      "path": "section/85",
      "kind": "section",
      "number": "85",
      "heading": "Exemption: research and experiments",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-85",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/5"
    },
    {
      "path": "section/86",
      "kind": "section",
      "number": "86",
      "heading": "Mixing alcoholic products",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-86",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/5"
    },
    {
      "path": "section/87",
      "kind": "section",
      "number": "87",
      "heading": "Post-duty point dilution of alcoholic products",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-87",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/5"
    },
    {
      "path": "section/88",
      "kind": "section",
      "number": "88",
      "heading": "Alcoholic products regulations",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-88",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/5"
    },
    {
      "path": "section/89",
      "kind": "section",
      "number": "89",
      "heading": "Penalties and forfeiture",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-89",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/5"
    },
    {
      "path": "part/2/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Denatured alcohol",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/90",
      "kind": "section",
      "number": "90",
      "heading": "Denatured alcohol",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-90",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/6"
    },
    {
      "path": "section/91",
      "kind": "section",
      "number": "91",
      "heading": "Licence to manufacture and deal wholesale in denatured alcohol",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-91",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/6"
    },
    {
      "path": "section/92",
      "kind": "section",
      "number": "92",
      "heading": "Regulations relating to denatured alcohol",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-92",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/6"
    },
    {
      "path": "section/93",
      "kind": "section",
      "number": "93",
      "heading": "Penalties and forfeiture",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-93",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/6"
    },
    {
      "path": "section/94",
      "kind": "section",
      "number": "94",
      "heading": "Defaults in respect of denatured alcohol: possession of excess alcoholic products",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-94",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/6"
    },
    {
      "path": "section/95",
      "kind": "section",
      "number": "95",
      "heading": "Defaults in respect of denatured alcohol: supply and use of denatured alcohol",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-95",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/6"
    },
    {
      "path": "section/96",
      "kind": "section",
      "number": "96",
      "heading": "Inspection of premises etc",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-96",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/6"
    },
    {
      "path": "section/97",
      "kind": "section",
      "number": "97",
      "heading": "Prohibition of use of denatured alcohol etc as beverage or medicine",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-97",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/6"
    },
    {
      "path": "part/2/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "Wholesaling of controlled alcoholic products",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/98",
      "kind": "section",
      "number": "98",
      "heading": "Definitions",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-98",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/7"
    },
    {
      "path": "section/99",
      "kind": "section",
      "number": "99",
      "heading": "Further provision relating to definitions",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-99",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/7"
    },
    {
      "path": "section/100",
      "kind": "section",
      "number": "100",
      "heading": "Approval to carry on controlled activity",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-100",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/7"
    },
    {
      "path": "section/101",
      "kind": "section",
      "number": "101",
      "heading": "The register of approved wholesalers",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-101",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/7"
    },
    {
      "path": "section/102",
      "kind": "section",
      "number": "102",
      "heading": "Regulations relating to approval, registration and controlled activities",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-102",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/7"
    },
    {
      "path": "section/103",
      "kind": "section",
      "number": "103",
      "heading": "Restriction on buying controlled alcoholic products wholesale",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-103",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/7"
    },
    {
      "path": "section/104",
      "kind": "section",
      "number": "104",
      "heading": "Offences",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-104",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/7"
    },
    {
      "path": "section/105",
      "kind": "section",
      "number": "105",
      "heading": "Penalties",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-105",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/7"
    },
    {
      "path": "section/106",
      "kind": "section",
      "number": "106",
      "heading": "Groups",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-106",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/7"
    },
    {
      "path": "section/107",
      "kind": "section",
      "number": "107",
      "heading": "Index of defined expressions: Chapter 7",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-107",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/7"
    },
    {
      "path": "part/2/chapter/8",
      "kind": "chapter",
      "number": "8",
      "heading": "Supplementary",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/108",
      "kind": "section",
      "number": "108",
      "heading": "Reviews and appeals",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-108",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/8"
    },
    {
      "path": "section/109",
      "kind": "section",
      "number": "109",
      "heading": "Forfeiture: supplementary provision",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-109",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/8"
    },
    {
      "path": "section/110",
      "kind": "section",
      "number": "110",
      "heading": "Removal of goods: application of section 95 of CEMA 1979",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-110",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/8"
    },
    {
      "path": "section/111",
      "kind": "section",
      "number": "111",
      "heading": "Drawback",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-111",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/8"
    },
    {
      "path": "section/112",
      "kind": "section",
      "number": "112",
      "heading": "Duty stamps",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-112",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/2/chapter/8"
    },
    {
      "path": "part/2/chapter/9",
      "kind": "chapter",
      "number": "9",
      "heading": "repeals, further amendments and transitional provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/2/chapter/9/crossheading/repeals-and-further-amendments",
      "kind": "crossheading",
      "number": null,
      "heading": "Repeals and further amendments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/9"
    },
    {
      "path": "section/113",
      "kind": "section",
      "number": "113",
      "heading": "Repeals",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-113",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/9/crossheading/repeals-and-further-amendments"
    },
    {
      "path": "section/114",
      "kind": "section",
      "number": "114",
      "heading": "Minor and consequential amendments",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-114",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/9/crossheading/repeals-and-further-amendments"
    },
    {
      "path": "part/2/chapter/9/crossheading/transitional-provision",
      "kind": "crossheading",
      "number": null,
      "heading": "Transitional provision",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/9"
    },
    {
      "path": "section/115",
      "kind": "section",
      "number": "115",
      "heading": "Temporary provision: wine",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-115",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/9/crossheading/transitional-provision"
    },
    {
      "path": "section/116",
      "kind": "section",
      "number": "116",
      "heading": "Temporary provision: cider",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-116",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/9/crossheading/transitional-provision"
    },
    {
      "path": "part/2/chapter/10",
      "kind": "chapter",
      "number": "10",
      "heading": "Final provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/117",
      "kind": "section",
      "number": "117",
      "heading": "Interpretation of this Part",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-117",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/10"
    },
    {
      "path": "section/118",
      "kind": "section",
      "number": "118",
      "heading": "Regulations: supplementary and general",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-118",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/10"
    },
    {
      "path": "section/119",
      "kind": "section",
      "number": "119",
      "heading": "Regulations: procedure",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-119",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/10"
    },
    {
      "path": "section/120",
      "kind": "section",
      "number": "120",
      "heading": "Commencement",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-120",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/10"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "Multinational top-up tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/3/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction and charge",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/121",
      "kind": "section",
      "number": "121",
      "heading": "Introduction to multinational top-up tax",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-121",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/1"
    },
    {
      "path": "section/122",
      "kind": "section",
      "number": "122",
      "heading": "Chargeable persons",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-122",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/1"
    },
    {
      "path": "section/123",
      "kind": "section",
      "number": "123",
      "heading": "Charge to multinational top-up tax",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-123",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/1"
    },
    {
      "path": "section/124",
      "kind": "section",
      "number": "124",
      "heading": "How to calculate top-up amounts etc",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-124",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/1"
    },
    {
      "path": "section/125",
      "kind": "section",
      "number": "125",
      "heading": "Administration of multinational top-up tax",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-125",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/1"
    },
    {
      "path": "part/3/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Qualifying multinational groups and their members",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/3/chapter/2/crossheading/multinational-groups",
      "kind": "crossheading",
      "number": null,
      "heading": "Multinational groups",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/2"
    },
    {
      "path": "section/126",
      "kind": "section",
      "number": "126",
      "heading": "Meaning of “multinational group” and “ultimate parent”",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-126",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/2/crossheading/multinational-groups"
    },
    {
      "path": "section/127",
      "kind": "section",
      "number": "127",
      "heading": "Excluded entities",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-127",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/2/crossheading/multinational-groups"
    },
    {
      "path": "part/3/chapter/2/crossheading/responsible-members",
      "kind": "crossheading",
      "number": null,
      "heading": "Responsible members",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/2"
    },
    {
      "path": "section/128",
      "kind": "section",
      "number": "128",
      "heading": "Responsible members",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-128",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/2/crossheading/responsible-members"
    },
    {
      "path": "part/3/chapter/2/crossheading/qualifying-multinational-groups",
      "kind": "crossheading",
      "number": null,
      "heading": "Qualifying multinational groups",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/2"
    },
    {
      "path": "section/129",
      "kind": "section",
      "number": "129",
      "heading": "Qualifying multinational groups",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-129",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/2/crossheading/qualifying-multinational-groups"
    },
    {
      "path": "section/130",
      "kind": "section",
      "number": "130",
      "heading": "Change in composition of multinational group",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-130",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/2/crossheading/qualifying-multinational-groups"
    },
    {
      "path": "section/131",
      "kind": "section",
      "number": "131",
      "heading": "Whether de-merged groups meet the revenue threshold",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-131",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/2/crossheading/qualifying-multinational-groups"
    },
    {
      "path": "part/3/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Effective tax rate of members of a multinational group in a territory",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/132",
      "kind": "section",
      "number": "132",
      "heading": "Effective tax rate",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-132",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/3"
    },
    {
      "path": "part/3/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Calculation of adjusted profits of members of a multinational group",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/3/chapter/4/crossheading/adjusted-profits-of-a-member-of-a-multinational-group",
      "kind": "crossheading",
      "number": null,
      "heading": "Adjusted profits of a member of a multinational group",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4"
    },
    {
      "path": "section/133",
      "kind": "section",
      "number": "133",
      "heading": "Adjusted profits of a member of a multinational group",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-133",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/adjusted-profits-of-a-member-of-a-multinational-group"
    },
    {
      "path": "section/134",
      "kind": "section",
      "number": "134",
      "heading": "Underlying profits as determined for statements of ultimate parent",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-134",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/adjusted-profits-of-a-member-of-a-multinational-group"
    },
    {
      "path": "section/135",
      "kind": "section",
      "number": "135",
      "heading": "Underlying profits of permanent establishments",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-135",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/adjusted-profits-of-a-member-of-a-multinational-group"
    },
    {
      "path": "section/136",
      "kind": "section",
      "number": "136",
      "heading": "Underlying profits accounts",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-136",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/adjusted-profits-of-a-member-of-a-multinational-group"
    },
    {
      "path": "section/137",
      "kind": "section",
      "number": "137",
      "heading": "No amounts outside of profit and loss account to be included",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-137",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/adjusted-profits-of-a-member-of-a-multinational-group"
    },
    {
      "path": "section/137A",
      "kind": "section",
      "number": "137A",
      "heading": "Use of substituted values",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-137A",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4/crossheading/adjusted-profits-of-a-member-of-a-multinational-group"
    },
    {
      "path": "part/3/chapter/4/crossheading/adjustments-of-underlying-profits",
      "kind": "crossheading",
      "number": null,
      "heading": "Adjustments of underlying profits",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4"
    },
    {
      "path": "section/138",
      "kind": "section",
      "number": "138",
      "heading": "Profits adjusted to be before tax",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-138",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/adjustments-of-underlying-profits"
    },
    {
      "path": "section/139",
      "kind": "section",
      "number": "139",
      "heading": "Profits adjusted to be profits before consolidation adjustments to eliminate intragroup transactions",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-139",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/adjustments-of-underlying-profits"
    },
    {
      "path": "section/140",
      "kind": "section",
      "number": "140",
      "heading": "Profits adjusted to be profits before certain purchase accounting adjustments",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-140",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/adjustments-of-underlying-profits"
    },
    {
      "path": "section/141",
      "kind": "section",
      "number": "141",
      "heading": "General exclusion of dividends",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-141",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/adjustments-of-underlying-profits"
    },
    {
      "path": "section/142",
      "kind": "section",
      "number": "142",
      "heading": "Excluded equity gain or loss",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-142",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/adjustments-of-underlying-profits"
    },
    {
      "path": "section/143",
      "kind": "section",
      "number": "143",
      "heading": "Included revaluation method gain or loss",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-143",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/adjustments-of-underlying-profits"
    },
    {
      "path": "section/144",
      "kind": "section",
      "number": "144",
      "heading": "Adjustments for asymmetric foreign currency income and losses",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-144",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/adjustments-of-underlying-profits"
    },
    {
      "path": "section/145",
      "kind": "section",
      "number": "145",
      "heading": "Exclusion of expenses for illegal payments, fines and penalties",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-145",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/adjustments-of-underlying-profits"
    },
    {
      "path": "section/146",
      "kind": "section",
      "number": "146",
      "heading": "Adjustment for changes in accounting policies and prior period errors",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-146",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/adjustments-of-underlying-profits"
    },
    {
      "path": "section/147",
      "kind": "section",
      "number": "147",
      "heading": "Accrued pension expense",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-147",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/adjustments-of-underlying-profits"
    },
    {
      "path": "section/147A",
      "kind": "section",
      "number": "147A",
      "heading": "Treatment of tax credits",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-147A",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4/crossheading/adjustments-of-underlying-profits"
    },
    {
      "path": "section/148",
      "kind": "section",
      "number": "148",
      "heading": "Meaning of qualifying refundable tax credits",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-148",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/adjustments-of-underlying-profits"
    },
    {
      "path": "section/148A",
      "kind": "section",
      "number": "148A",
      "heading": "Transferable tax credits",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-148A",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4/crossheading/adjustments-of-underlying-profits"
    },
    {
      "path": "section/148B",
      "kind": "section",
      "number": "148B",
      "heading": "Value of marketable transferable tax credits: originator",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-148B",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4/crossheading/adjustments-of-underlying-profits"
    },
    {
      "path": "section/148C",
      "kind": "section",
      "number": "148C",
      "heading": "Value of marketable transferable tax credits: purchaser",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-148C",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4/crossheading/adjustments-of-underlying-profits"
    },
    {
      "path": "section/149",
      "kind": "section",
      "number": "149",
      "heading": "Arm’s length requirement for certain transactions",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-149",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/adjustments-of-underlying-profits"
    },
    {
      "path": "section/150",
      "kind": "section",
      "number": "150",
      "heading": "Transactions between members of a multinational group: differences with accounting for tax",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-150",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/adjustments-of-underlying-profits"
    },
    {
      "path": "section/150A",
      "kind": "section",
      "number": "150A",
      "heading": "Instruments held intragroup: issuer’s accounting treatment to prevail",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-150A",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4/crossheading/adjustments-of-underlying-profits"
    },
    {
      "path": "section/151",
      "kind": "section",
      "number": "151",
      "heading": "Adjustments for companies in distress",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-151",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/adjustments-of-underlying-profits"
    },
    {
      "path": "section/152",
      "kind": "section",
      "number": "152",
      "heading": "Adjustments where life assurance business carried on",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-152",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/adjustments-of-underlying-profits"
    },
    {
      "path": "section/153",
      "kind": "section",
      "number": "153",
      "heading": "Exclusion of certain insurance reserve movement expense",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-153",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/adjustments-of-underlying-profits"
    },
    {
      "path": "section/154",
      "kind": "section",
      "number": "154",
      "heading": "Exclusion of qualifying intra-group financing arrangement expenses",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-154",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/adjustments-of-underlying-profits"
    },
    {
      "path": "section/155",
      "kind": "section",
      "number": "155",
      "heading": "Qualifying tier one capital",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-155",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/adjustments-of-underlying-profits"
    },
    {
      "path": "section/156",
      "kind": "section",
      "number": "156",
      "heading": "Exclusion of international shipping profits",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-156",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/adjustments-of-underlying-profits"
    },
    {
      "path": "section/157",
      "kind": "section",
      "number": "157",
      "heading": "Core international shipping profits",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-157",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/adjustments-of-underlying-profits"
    },
    {
      "path": "section/158",
      "kind": "section",
      "number": "158",
      "heading": "Ancillary international shipping profits",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-158",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/adjustments-of-underlying-profits"
    },
    {
      "path": "part/3/chapter/4/crossheading/adjustments-only-applicable-to-permanent-establishments",
      "kind": "crossheading",
      "number": null,
      "heading": "Adjustments only applicable to permanent establishments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4"
    },
    {
      "path": "section/159",
      "kind": "section",
      "number": "159",
      "heading": "Permanent establishment income and expense attribution",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-159",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/adjustments-only-applicable-to-permanent-establishments"
    },
    {
      "path": "section/160",
      "kind": "section",
      "number": "160",
      "heading": "Attribution of losses between permanent establishment and main entity",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-160",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/adjustments-only-applicable-to-permanent-establishments"
    },
    {
      "path": "part/3/chapter/4/crossheading/elections-to-treat-certain-amounts-differently",
      "kind": "crossheading",
      "number": null,
      "heading": "Elections to treat certain amounts differently",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4"
    },
    {
      "path": "section/161",
      "kind": "section",
      "number": "161",
      "heading": "Election to use realisation principle",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-161",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/elections-to-treat-certain-amounts-differently"
    },
    {
      "path": "section/162",
      "kind": "section",
      "number": "162",
      "heading": "Election to reflect deductions for stock-based compensation",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-162",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/elections-to-treat-certain-amounts-differently"
    },
    {
      "path": "section/163",
      "kind": "section",
      "number": "163",
      "heading": "Election to spread certain capital gains over five years",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-163",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/elections-to-treat-certain-amounts-differently"
    },
    {
      "path": "section/164",
      "kind": "section",
      "number": "164",
      "heading": "Election to exclude intra-group transactions",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-164",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/elections-to-treat-certain-amounts-differently"
    },
    {
      "path": "section/165",
      "kind": "section",
      "number": "165",
      "heading": "Election to have excluded equity gains and losses included",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-165",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/elections-to-treat-certain-amounts-differently"
    },
    {
      "path": "section/166",
      "kind": "section",
      "number": "166",
      "heading": "Election in relation to hedging currency risk in ownership interests",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-166",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/elections-to-treat-certain-amounts-differently"
    },
    {
      "path": "part/3/chapter/4/crossheading/dealing-with-transparency-and-entities-subject-to-qualifying-dividend-regime",
      "kind": "crossheading",
      "number": null,
      "heading": "Dealing with transparency and entities subject to qualifying dividend regime",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4"
    },
    {
      "path": "section/167",
      "kind": "section",
      "number": "167",
      "heading": "Underlying profits of hybrids",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-167",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/dealing-with-transparency-and-entities-subject-to-qualifying-dividend-regime"
    },
    {
      "path": "section/168",
      "kind": "section",
      "number": "168",
      "heading": "Underlying profits of transparent ... entities",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-168",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/dealing-with-transparency-and-entities-subject-to-qualifying-dividend-regime"
    },
    {
      "path": "section/169",
      "kind": "section",
      "number": "169",
      "heading": "Certain non tax resident entities to be treated as flow-through entities",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-169",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/dealing-with-transparency-and-entities-subject-to-qualifying-dividend-regime"
    },
    {
      "path": "section/170",
      "kind": "section",
      "number": "170",
      "heading": "Adjustments for ultimate parent that is a flow-through entity",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-170",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/dealing-with-transparency-and-entities-subject-to-qualifying-dividend-regime"
    },
    {
      "path": "section/171",
      "kind": "section",
      "number": "171",
      "heading": "Ultimate parent subject to qualifying dividend regime",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-171",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/dealing-with-transparency-and-entities-subject-to-qualifying-dividend-regime"
    },
    {
      "path": "section/172",
      "kind": "section",
      "number": "172",
      "heading": "Application of section 171 to members in the same territory as the ultimate parent",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-172",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/dealing-with-transparency-and-entities-subject-to-qualifying-dividend-regime"
    },
    {
      "path": "part/3/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Covered tax balance",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/3/chapter/5/crossheading/amount-of-covered-taxes",
      "kind": "crossheading",
      "number": null,
      "heading": "Amount of covered taxes",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/5"
    },
    {
      "path": "section/173",
      "kind": "section",
      "number": "173",
      "heading": "Covered taxes",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-173",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/5/crossheading/amount-of-covered-taxes"
    },
    {
      "path": "section/174",
      "kind": "section",
      "number": "174",
      "heading": "Amount of covered tax balance",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-174",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/5/crossheading/amount-of-covered-taxes"
    },
    {
      "path": "section/175",
      "kind": "section",
      "number": "175",
      "heading": "Amounts excluded from qualifying current tax expense",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-175",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/5/crossheading/amount-of-covered-taxes"
    },
    {
      "path": "section/176",
      "kind": "section",
      "number": "176",
      "heading": "Amounts to be reflected in qualifying current tax expense",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-176",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/5/crossheading/amount-of-covered-taxes"
    },
    {
      "path": "chapter/5/crossheading/transferable-tax-credits",
      "kind": "crossheading",
      "number": null,
      "heading": "Transferable tax credits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/5"
    },
    {
      "path": "section/176A",
      "kind": "section",
      "number": "176A",
      "heading": "Meaning of “non-marketable transferable tax credits”",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-176A",
      "extent": null,
      "status": null,
      "parent": "chapter/5/crossheading/transferable-tax-credits"
    },
    {
      "path": "section/176B",
      "kind": "section",
      "number": "176B",
      "heading": "Value of non-marketable transferable tax credits: originator",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-176B",
      "extent": null,
      "status": null,
      "parent": "chapter/5/crossheading/transferable-tax-credits"
    },
    {
      "path": "section/176C",
      "kind": "section",
      "number": "176C",
      "heading": "Value of non-marketable transferable tax credits: purchaser",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-176C",
      "extent": null,
      "status": null,
      "parent": "chapter/5/crossheading/transferable-tax-credits"
    },
    {
      "path": "chapter/5/crossheading/tax-equity-partnerships",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax equity partnerships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/5"
    },
    {
      "path": "section/176D",
      "kind": "section",
      "number": "176D",
      "heading": "Tax credits etc allocated under tax equity partnerships",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-176D",
      "extent": null,
      "status": null,
      "parent": "chapter/5/crossheading/tax-equity-partnerships"
    },
    {
      "path": "section/176E",
      "kind": "section",
      "number": "176E",
      "heading": "Flow-through tax benefits: proportional amortisation method",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-176E",
      "extent": null,
      "status": null,
      "parent": "chapter/5/crossheading/tax-equity-partnerships"
    },
    {
      "path": "section/176F",
      "kind": "section",
      "number": "176F",
      "heading": "Flow-through tax benefits: subtraction method",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-176F",
      "extent": null,
      "status": null,
      "parent": "chapter/5/crossheading/tax-equity-partnerships"
    },
    {
      "path": "section/176G",
      "kind": "section",
      "number": "176G",
      "heading": "Clawback of earlier qualifying flow-through tax benefits",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-176G",
      "extent": null,
      "status": null,
      "parent": "chapter/5/crossheading/tax-equity-partnerships"
    },
    {
      "path": "part/3/chapter/5/crossheading/allocation-of-covered-taxes",
      "kind": "crossheading",
      "number": null,
      "heading": "Allocation of covered taxes",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/5"
    },
    {
      "path": "section/177",
      "kind": "section",
      "number": "177",
      "heading": "Permanent establishments",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-177",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/5/crossheading/allocation-of-covered-taxes"
    },
    {
      "path": "section/178",
      "kind": "section",
      "number": "178",
      "heading": "Reallocation of tax expense",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-178",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/5/crossheading/allocation-of-covered-taxes"
    },
    {
      "path": "section/179",
      "kind": "section",
      "number": "179",
      "heading": "Controlled foreign company tax regimes",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-179",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/5/crossheading/allocation-of-covered-taxes"
    },
    {
      "path": "section/180",
      "kind": "section",
      "number": "180",
      "heading": "Blended CFC regimes",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-180",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/5/crossheading/allocation-of-covered-taxes"
    },
    {
      "path": "section/180A",
      "kind": "section",
      "number": "180A",
      "heading": "Section 180: further provision",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-180A",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/5/crossheading/allocation-of-covered-taxes"
    },
    {
      "path": "section/181",
      "kind": "section",
      "number": "181",
      "heading": "Distributions from other members of a group",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-181",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/5/crossheading/allocation-of-covered-taxes"
    },
    {
      "path": "section/181A",
      "kind": "section",
      "number": "181A",
      "heading": "Cross-border allocation of current tax under cross-crediting regime",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-181A",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/5/crossheading/allocation-of-covered-taxes"
    },
    {
      "path": "chapter/5/crossheading/crossborder-allocation-of-deferred-tax-expense",
      "kind": "crossheading",
      "number": null,
      "heading": "Cross-border allocation of deferred tax expense",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/5"
    },
    {
      "path": "section/181B",
      "kind": "section",
      "number": "181B",
      "heading": "Cross-border allocation of deferred tax assets and liabilities",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-181B",
      "extent": null,
      "status": null,
      "parent": "chapter/5/crossheading/crossborder-allocation-of-deferred-tax-expense"
    },
    {
      "path": "part/3/chapter/5/crossheading/dealing-with-deferred-tax-assets-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Dealing with deferred tax assets etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/5"
    },
    {
      "path": "section/182",
      "kind": "section",
      "number": "182",
      "heading": "Total deferred tax adjustment amount",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-182",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/5/crossheading/dealing-with-deferred-tax-assets-etc"
    },
    {
      "path": "section/183",
      "kind": "section",
      "number": "183",
      "heading": "Qualifying foreign tax credits (substitute loss carry forward assets)",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-183",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/5/crossheading/dealing-with-deferred-tax-assets-etc"
    },
    {
      "path": "section/183A",
      "kind": "section",
      "number": "183A",
      "heading": "Alternative to section 183 where carry forward of credits not permitted",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-183A",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/5/crossheading/dealing-with-deferred-tax-assets-etc"
    },
    {
      "path": "section/184",
      "kind": "section",
      "number": "184",
      "heading": "Recaptured deferred tax liabilities",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-184",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/5/crossheading/dealing-with-deferred-tax-assets-etc"
    },
    {
      "path": "section/185",
      "kind": "section",
      "number": "185",
      "heading": "Inclusion of existing deferred tax assets and liabilities on entry into regime",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-185",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/5/crossheading/dealing-with-deferred-tax-assets-etc"
    },
    {
      "path": "section/186",
      "kind": "section",
      "number": "186",
      "heading": "Deferred tax assets recorded at less than minimum rate",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-186",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/5/crossheading/dealing-with-deferred-tax-assets-etc"
    },
    {
      "path": "section/187",
      "kind": "section",
      "number": "187",
      "heading": "Election for losses to be treated as special loss deferred tax assets",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-187",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/5/crossheading/dealing-with-deferred-tax-assets-etc"
    },
    {
      "path": "section/188",
      "kind": "section",
      "number": "188",
      "heading": "Further provision about elections under section 187",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-188",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/5/crossheading/dealing-with-deferred-tax-assets-etc"
    },
    {
      "path": "part/3/chapter/5/crossheading/eligible-distribution-tax-systems-deemed-taxes",
      "kind": "crossheading",
      "number": null,
      "heading": "Eligible distribution tax systems: deemed taxes",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/5"
    },
    {
      "path": "section/189",
      "kind": "section",
      "number": "189",
      "heading": "Deemed distribution tax election",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-189",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/5/crossheading/eligible-distribution-tax-systems-deemed-taxes"
    },
    {
      "path": "section/190",
      "kind": "section",
      "number": "190",
      "heading": "Deemed distribution tax amount",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-190",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/5/crossheading/eligible-distribution-tax-systems-deemed-taxes"
    },
    {
      "path": "section/191",
      "kind": "section",
      "number": "191",
      "heading": "Reduction of recapture amount",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-191",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/5/crossheading/eligible-distribution-tax-systems-deemed-taxes"
    },
    {
      "path": "section/192",
      "kind": "section",
      "number": "192",
      "heading": "Recalculation where member leaves the group",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-192",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/5/crossheading/eligible-distribution-tax-systems-deemed-taxes"
    },
    {
      "path": "part/3/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Calculation of top-up amounts",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/193",
      "kind": "section",
      "number": "193",
      "heading": "Calculation of top-up amounts",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-193",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6"
    },
    {
      "path": "section/194",
      "kind": "section",
      "number": "194",
      "heading": "Total top-up amount for a territory",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-194",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6"
    },
    {
      "path": "section/195",
      "kind": "section",
      "number": "195",
      "heading": "Substance based income exclusion",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-195",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6"
    },
    {
      "path": "section/196",
      "kind": "section",
      "number": "196",
      "heading": "Eligible payroll costs",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-196",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6"
    },
    {
      "path": "section/197",
      "kind": "section",
      "number": "197",
      "heading": "Eligible tangible asset amount",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-197",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6"
    },
    {
      "path": "section/197A",
      "kind": "section",
      "number": "197A",
      "heading": "Operating leases",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-197A",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/6"
    },
    {
      "path": "section/198",
      "kind": "section",
      "number": "198",
      "heading": "Eligible payroll costs and eligible tangible asset amount: permanent establishments",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-198",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6"
    },
    {
      "path": "section/198ZA",
      "kind": "section",
      "number": "198ZA",
      "heading": "Eligible payroll costs: flow-through entities",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-198ZA",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/6"
    },
    {
      "path": "section/198ZB",
      "kind": "section",
      "number": "198ZB",
      "heading": "Eligible tangible asset amount: flow-through entities",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-198ZB",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/6"
    },
    {
      "path": "section/198ZC",
      "kind": "section",
      "number": "198ZC",
      "heading": "Eligible payroll costs and eligible tangible asset amount: flow-through ultimate parent",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-198ZC",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/6"
    },
    {
      "path": "section/198A",
      "kind": "section",
      "number": "198A",
      "heading": "Power to make provision about treatment of payroll costs and assets",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-198A",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/6"
    },
    {
      "path": "section/199",
      "kind": "section",
      "number": "199",
      "heading": "Election to treat certain top-up amounts as nil",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-199",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6"
    },
    {
      "path": "part/3/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "Allocating top-up amounts to responsible members",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/200",
      "kind": "section",
      "number": "200",
      "heading": "Top-up amounts multiplied by inclusion ratio",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-200",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/7"
    },
    {
      "path": "section/201",
      "kind": "section",
      "number": "201",
      "heading": "Inclusion ratio",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-201",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/7"
    },
    {
      "path": "part/3/chapter/8",
      "kind": "chapter",
      "number": "8",
      "heading": "Further adjustments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/3/chapter/8/crossheading/covered-taxes-less-than-nil",
      "kind": "crossheading",
      "number": null,
      "heading": "Covered taxes less than nil",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/8"
    },
    {
      "path": "section/202",
      "kind": "section",
      "number": "202",
      "heading": "Covered taxes balance less than nil when members in a territory have a profit",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-202",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/8/crossheading/covered-taxes-less-than-nil"
    },
    {
      "path": "section/203",
      "kind": "section",
      "number": "203",
      "heading": "Additional top-up amounts where covered taxes less than expected",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-203",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/8/crossheading/covered-taxes-less-than-nil"
    },
    {
      "path": "section/204",
      "kind": "section",
      "number": "204",
      "heading": "Allocation of collective additional amount under section 203 to members",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-204",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/8/crossheading/covered-taxes-less-than-nil"
    },
    {
      "path": "section/205",
      "kind": "section",
      "number": "205",
      "heading": "Election to carry forward and reduce collective additional amount",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-205",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/8/crossheading/covered-taxes-less-than-nil"
    },
    {
      "path": "part/3/chapter/8/crossheading/additional-topup-amounts-on-recalculations",
      "kind": "crossheading",
      "number": null,
      "heading": "Additional top-up amounts on recalculations",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/8"
    },
    {
      "path": "section/206",
      "kind": "section",
      "number": "206",
      "heading": "Additional top-up amounts where recalculations required",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-206",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/8/crossheading/additional-topup-amounts-on-recalculations"
    },
    {
      "path": "section/207",
      "kind": "section",
      "number": "207",
      "heading": "Allocation of collective additional amounts under section 206 to members",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-207",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/8/crossheading/additional-topup-amounts-on-recalculations"
    },
    {
      "path": "part/3/chapter/8/crossheading/restructuring-of-groups",
      "kind": "crossheading",
      "number": null,
      "heading": "Restructuring of groups",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/8"
    },
    {
      "path": "section/208",
      "kind": "section",
      "number": "208",
      "heading": "Member joining or leaving multinational group",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-208",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/8/crossheading/restructuring-of-groups"
    },
    {
      "path": "section/209",
      "kind": "section",
      "number": "209",
      "heading": "When transfer of controlling interest treated as acquisition of assets and liabilities",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-209",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/8/crossheading/restructuring-of-groups"
    },
    {
      "path": "section/210",
      "kind": "section",
      "number": "210",
      "heading": "Transfer of assets or liabilities from a member of a multinational group",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-210",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/8/crossheading/restructuring-of-groups"
    },
    {
      "path": "section/211",
      "kind": "section",
      "number": "211",
      "heading": "Transfer of assets or liabilities to a member of a multinational group",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-211",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/8/crossheading/restructuring-of-groups"
    },
    {
      "path": "section/212",
      "kind": "section",
      "number": "212",
      "heading": "Meaning of “qualifying reorganisation”",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-212",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/8/crossheading/restructuring-of-groups"
    },
    {
      "path": "part/3/chapter/8/crossheading/elections-in-relation-to-investment-entities",
      "kind": "crossheading",
      "number": null,
      "heading": "Elections in relation to investment entities",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/8"
    },
    {
      "path": "section/213",
      "kind": "section",
      "number": "213",
      "heading": "Investment entity tax transparency election",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-213",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/8/crossheading/elections-in-relation-to-investment-entities"
    },
    {
      "path": "section/214",
      "kind": "section",
      "number": "214",
      "heading": "Taxable distribution method election",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-214",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/8/crossheading/elections-in-relation-to-investment-entities"
    },
    {
      "path": "section/215",
      "kind": "section",
      "number": "215",
      "heading": "Undistributed income amount",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-215",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/8/crossheading/elections-in-relation-to-investment-entities"
    },
    {
      "path": "part/3/chapter/8/crossheading/other-adjustments",
      "kind": "crossheading",
      "number": null,
      "heading": "Other adjustments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/8"
    },
    {
      "path": "section/216",
      "kind": "section",
      "number": "216",
      "heading": "Election where assets and liabilities adjusted to fair value for tax purposes",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-216",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/8/crossheading/other-adjustments"
    },
    {
      "path": "section/217",
      "kind": "section",
      "number": "217",
      "heading": "Post filing adjustments of covered taxes",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-217",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/8/crossheading/other-adjustments"
    },
    {
      "path": "section/218",
      "kind": "section",
      "number": "218",
      "heading": "Effect of rate changes to deferred tax expense",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-218",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/8/crossheading/other-adjustments"
    },
    {
      "path": "section/219",
      "kind": "section",
      "number": "219",
      "heading": "Adjustment where covered taxes not paid",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-219",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/8/crossheading/other-adjustments"
    },
    {
      "path": "part/3/chapter/9",
      "kind": "chapter",
      "number": "9",
      "heading": "Special provision for investment entities, joint venture groups and minority-owned members",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/3/chapter/9/crossheading/investment-entities",
      "kind": "crossheading",
      "number": null,
      "heading": "Investment entities",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/9"
    },
    {
      "path": "section/220",
      "kind": "section",
      "number": "220",
      "heading": "Top-up amount of investment entity",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-220",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/9/crossheading/investment-entities"
    },
    {
      "path": "section/221",
      "kind": "section",
      "number": "221",
      "heading": "Substance based income exclusion for investment entity",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-221",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/9/crossheading/investment-entities"
    },
    {
      "path": "section/222",
      "kind": "section",
      "number": "222",
      "heading": "Investment entity effective tax rate",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-222",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/9/crossheading/investment-entities"
    },
    {
      "path": "section/223",
      "kind": "section",
      "number": "223",
      "heading": "Adjustments",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-223",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/9/crossheading/investment-entities"
    },
    {
      "path": "section/224",
      "kind": "section",
      "number": "224",
      "heading": "Additional top-up amounts of investment entities",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-224",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/9/crossheading/investment-entities"
    },
    {
      "path": "section/225",
      "kind": "section",
      "number": "225",
      "heading": "Attribution of top-up amounts and additional top-up amounts to responsible member",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-225",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/9/crossheading/investment-entities"
    },
    {
      "path": "part/3/chapter/9/crossheading/joint-venture-group",
      "kind": "crossheading",
      "number": null,
      "heading": "Joint venture group",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/9"
    },
    {
      "path": "section/226",
      "kind": "section",
      "number": "226",
      "heading": "Joint venture group",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-226",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/9/crossheading/joint-venture-group"
    },
    {
      "path": "section/227",
      "kind": "section",
      "number": "227",
      "heading": "Application of Part to joint venture groups",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-227",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/9/crossheading/joint-venture-group"
    },
    {
      "path": "part/3/chapter/9/crossheading/minority-owned-members",
      "kind": "crossheading",
      "number": null,
      "heading": "Minority owned members",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/9"
    },
    {
      "path": "section/228",
      "kind": "section",
      "number": "228",
      "heading": "Minority owned members",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-228",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/9/crossheading/minority-owned-members"
    },
    {
      "path": "part/3/chapter/9/crossheading/application-to-multiparent-groups",
      "kind": "crossheading",
      "number": null,
      "heading": "Application to multi-parent groups",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/9"
    },
    {
      "path": "section/229",
      "kind": "section",
      "number": "229",
      "heading": "Multi-parent groups",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-229",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/9/crossheading/application-to-multiparent-groups"
    },
    {
      "path": "part/3/chapter/9A",
      "kind": "chapter",
      "number": "9A",
      "heading": "Untaxed amounts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/3/chapter/9A/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9A"
    },
    {
      "path": "section/229A",
      "kind": "section",
      "number": "229A",
      "heading": "Meaning of potentially undertaxed",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-229A",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9A/crossheading/introduction"
    },
    {
      "path": "section/229B",
      "kind": "section",
      "number": "229B",
      "heading": "Untaxed amounts",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-229B",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9A/crossheading/introduction"
    },
    {
      "path": "part/3/chapter/9A/crossheading/allocation-of-untaxed-amounts",
      "kind": "crossheading",
      "number": null,
      "heading": "Allocation of untaxed amounts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9A"
    },
    {
      "path": "section/229C",
      "kind": "section",
      "number": "229C",
      "heading": "Allocation of untaxed amount to members",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-229C",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9A/crossheading/allocation-of-untaxed-amounts"
    },
    {
      "path": "section/229D",
      "kind": "section",
      "number": "229D",
      "heading": "Amount allocated to the United Kingdom",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-229D",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9A/crossheading/allocation-of-untaxed-amounts"
    },
    {
      "path": "section/229E",
      "kind": "section",
      "number": "229E",
      "heading": "Allocation to qualifying members",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-229E",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9A/crossheading/allocation-of-untaxed-amounts"
    },
    {
      "path": "section/229F",
      "kind": "section",
      "number": "229F",
      "heading": "Election to make one member of a group liable for untaxed amounts",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-229F",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9A/crossheading/allocation-of-untaxed-amounts"
    },
    {
      "path": "part/3/chapter/9A/crossheading/how-to-determine-number-of-employees-and-tangible-fixed-assets-values",
      "kind": "crossheading",
      "number": null,
      "heading": "How to determine number of employees and tangible fixed assets values",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9A"
    },
    {
      "path": "section/229G",
      "kind": "section",
      "number": "229G",
      "heading": "Number of employees",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-229G",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9A/crossheading/how-to-determine-number-of-employees-and-tangible-fixed-assets-values"
    },
    {
      "path": "section/229H",
      "kind": "section",
      "number": "229H",
      "heading": "Value of tangible fixed assets",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-229H",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9A/crossheading/how-to-determine-number-of-employees-and-tangible-fixed-assets-values"
    },
    {
      "path": "part/3/chapter/9A/crossheading/joint-ventures",
      "kind": "crossheading",
      "number": null,
      "heading": "Joint ventures",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9A"
    },
    {
      "path": "section/229I",
      "kind": "section",
      "number": "229I",
      "heading": "Joint ventures",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-229I",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9A/crossheading/joint-ventures"
    },
    {
      "path": "part/3/chapter/9A/crossheading/references-to-responsible-members",
      "kind": "crossheading",
      "number": null,
      "heading": "References to responsible members",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9A"
    },
    {
      "path": "section/229J",
      "kind": "section",
      "number": "229J",
      "heading": "References to responsible members",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-229J",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9A/crossheading/references-to-responsible-members"
    },
    {
      "path": "part/3/chapter/10",
      "kind": "chapter",
      "number": "10",
      "heading": "Definitions etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/3/chapter/10/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10"
    },
    {
      "path": "section/230",
      "kind": "section",
      "number": "230",
      "heading": "Meaning of terms and concepts used in this Part",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-230",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10/crossheading/introduction"
    },
    {
      "path": "part/3/chapter/10/crossheading/meaning-of-entity-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “entity” etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10"
    },
    {
      "path": "section/231",
      "kind": "section",
      "number": "231",
      "heading": "Meaning of entity",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-231",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10/crossheading/meaning-of-entity-etc"
    },
    {
      "path": "section/232",
      "kind": "section",
      "number": "232",
      "heading": "Permanent establishments ...",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-232",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10/crossheading/meaning-of-entity-etc"
    },
    {
      "path": "section/232ZA",
      "kind": "section",
      "number": "232ZA",
      "heading": "Legal main entity distinct from main entity",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-232ZA",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/10/crossheading/meaning-of-entity-etc"
    },
    {
      "path": "section/232A",
      "kind": "section",
      "number": "232A",
      "heading": "Partnerships",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-232A",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/10/crossheading/meaning-of-entity-etc"
    },
    {
      "path": "section/233",
      "kind": "section",
      "number": "233",
      "heading": "Treatment of protected cell companies",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-233",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10/crossheading/meaning-of-entity-etc"
    },
    {
      "path": "section/234",
      "kind": "section",
      "number": "234",
      "heading": "Governmental, international and non-profit entities",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-234",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10/crossheading/meaning-of-entity-etc"
    },
    {
      "path": "section/235",
      "kind": "section",
      "number": "235",
      "heading": "Pension funds and pension services entities",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-235",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10/crossheading/meaning-of-entity-etc"
    },
    {
      "path": "section/236",
      "kind": "section",
      "number": "236",
      "heading": "Investment funds and investment entities",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-236",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10/crossheading/meaning-of-entity-etc"
    },
    {
      "path": "section/237",
      "kind": "section",
      "number": "237",
      "heading": "Intermediate and partially-owned parent members",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-237",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10/crossheading/meaning-of-entity-etc"
    },
    {
      "path": "section/238",
      "kind": "section",
      "number": "238",
      "heading": "Tax transparency of entities",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-238",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10/crossheading/meaning-of-entity-etc"
    },
    {
      "path": "part/3/chapter/10/crossheading/provision-relating-to-location-of-entities",
      "kind": "crossheading",
      "number": null,
      "heading": "Provision relating to location of entities",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10"
    },
    {
      "path": "section/239",
      "kind": "section",
      "number": "239",
      "heading": "Location of entities",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-239",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10/crossheading/provision-relating-to-location-of-entities"
    },
    {
      "path": "section/240",
      "kind": "section",
      "number": "240",
      "heading": "Location of flow-through entities and permanent establishments",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-240",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10/crossheading/provision-relating-to-location-of-entities"
    },
    {
      "path": "section/241",
      "kind": "section",
      "number": "241",
      "heading": "Pillar Two territories",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-241",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10/crossheading/provision-relating-to-location-of-entities"
    },
    {
      "path": "part/3/chapter/10/crossheading/ownership-of-entities",
      "kind": "crossheading",
      "number": null,
      "heading": "Ownership of entities",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10"
    },
    {
      "path": "section/242",
      "kind": "section",
      "number": "242",
      "heading": "Ownership interests and controlling interests",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-242",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10/crossheading/ownership-of-entities"
    },
    {
      "path": "section/243",
      "kind": "section",
      "number": "243",
      "heading": "Calculating percentage ownership interests of a specific entity or individual",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-243",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10/crossheading/ownership-of-entities"
    },
    {
      "path": "section/244",
      "kind": "section",
      "number": "244",
      "heading": "Calculating percentage ownership interests of a class",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-244",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10/crossheading/ownership-of-entities"
    },
    {
      "path": "section/245",
      "kind": "section",
      "number": "245",
      "heading": "Calculating percentage ownership interests: excluded entities",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-245",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10/crossheading/ownership-of-entities"
    },
    {
      "path": "section/246",
      "kind": "section",
      "number": "246",
      "heading": "Calculating percentage direct and indirect ownership interests",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-246",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10/crossheading/ownership-of-entities"
    },
    {
      "path": "section/247",
      "kind": "section",
      "number": "247",
      "heading": "Timing of transfers of interests",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-247",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10/crossheading/ownership-of-entities"
    },
    {
      "path": "section/248",
      "kind": "section",
      "number": "248",
      "heading": "Exclusion of indirect interests held through ultimate parent",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-248",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10/crossheading/ownership-of-entities"
    },
    {
      "path": "part/3/chapter/10/crossheading/financial-statements-and-accounting-period",
      "kind": "crossheading",
      "number": null,
      "heading": "Financial statements and accounting period",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10"
    },
    {
      "path": "section/249",
      "kind": "section",
      "number": "249",
      "heading": "Consolidated financial statements",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-249",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10/crossheading/financial-statements-and-accounting-period"
    },
    {
      "path": "section/250",
      "kind": "section",
      "number": "250",
      "heading": "Acceptable accounting standards",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-250",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10/crossheading/financial-statements-and-accounting-period"
    },
    {
      "path": "section/251",
      "kind": "section",
      "number": "251",
      "heading": "Accounting periods",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-251",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10/crossheading/financial-statements-and-accounting-period"
    },
    {
      "path": "section/251A",
      "kind": "section",
      "number": "251A",
      "heading": "Meaning of country-by-country report",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-251A",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/10/crossheading/financial-statements-and-accounting-period"
    },
    {
      "path": "part/3/chapter/10/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10"
    },
    {
      "path": "section/252",
      "kind": "section",
      "number": "252",
      "heading": "Application to sovereign wealth funds",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-252",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10/crossheading/miscellaneous"
    },
    {
      "path": "section/253",
      "kind": "section",
      "number": "253",
      "heading": "Disqualified and qualified refundable imputation taxes",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-253",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10/crossheading/miscellaneous"
    },
    {
      "path": "section/254",
      "kind": "section",
      "number": "254",
      "heading": "Use of currency",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-254",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10/crossheading/miscellaneous"
    },
    {
      "path": "section/255",
      "kind": "section",
      "number": "255",
      "heading": "Pillar Two rules",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-255",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10/crossheading/miscellaneous"
    },
    {
      "path": "section/256",
      "kind": "section",
      "number": "256",
      "heading": "Qualifying domestic top-up tax",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-256",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10/crossheading/miscellaneous"
    },
    {
      "path": "section/256A",
      "kind": "section",
      "number": "256A",
      "heading": "Qualifying domestic top-up tax treated as not accruing where contested etc",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-256A",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/10/crossheading/miscellaneous"
    },
    {
      "path": "section/257",
      "kind": "section",
      "number": "257",
      "heading": "Qualifying undertaxed profits tax",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-257",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10/crossheading/miscellaneous"
    },
    {
      "path": "section/258",
      "kind": "section",
      "number": "258",
      "heading": "Meaning of “connected”",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-258",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10/crossheading/miscellaneous"
    },
    {
      "path": "section/259",
      "kind": "section",
      "number": "259",
      "heading": "Other definitions",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-259",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10/crossheading/miscellaneous"
    },
    {
      "path": "part/3/chapter/11",
      "kind": "chapter",
      "number": "11",
      "heading": "General and miscellaneous provision",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/260",
      "kind": "section",
      "number": "260",
      "heading": "Transitional provision and safe harbours",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-260",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/11"
    },
    {
      "path": "section/261",
      "kind": "section",
      "number": "261",
      "heading": "Index of defined expressions",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-261",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/11"
    },
    {
      "path": "section/262",
      "kind": "section",
      "number": "262",
      "heading": "Power to amend to ensure consistency with Pillar Two",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-262",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/11"
    },
    {
      "path": "section/263",
      "kind": "section",
      "number": "263",
      "heading": "Regulations",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-263",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/11"
    },
    {
      "path": "section/264",
      "kind": "section",
      "number": "264",
      "heading": "Multinational top-up tax to apply from 31 December 2023",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-264",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/11"
    },
    {
      "path": "part/4",
      "kind": "part",
      "number": "4",
      "heading": "Domestic top-up tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/4/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/265",
      "kind": "section",
      "number": "265",
      "heading": "Introduction to domestic top-up tax",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-265",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/1"
    },
    {
      "path": "section/266",
      "kind": "section",
      "number": "266",
      "heading": "Qualifying entities",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-266",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/1"
    },
    {
      "path": "section/267",
      "kind": "section",
      "number": "267",
      "heading": "DTT excluded entities",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-267",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/1"
    },
    {
      "path": "section/267A",
      "kind": "section",
      "number": "267A",
      "heading": "Securitisation companies in a group treated as not consolidated",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-267A",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/1"
    },
    {
      "path": "section/268",
      "kind": "section",
      "number": "268",
      "heading": "Permanent establishments",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-268",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/1"
    },
    {
      "path": "section/268A",
      "kind": "section",
      "number": "268A",
      "heading": "Partnerships",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-268A",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/1"
    },
    {
      "path": "part/4/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Charge to domestic top-up tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/269",
      "kind": "section",
      "number": "269",
      "heading": "Chargeable persons",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-269",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "section/270",
      "kind": "section",
      "number": "270",
      "heading": "Amount charged",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-270",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "section/271",
      "kind": "section",
      "number": "271",
      "heading": "Election to make one member of a group liable for amounts charged",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-271",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "part/4/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Application of multinational top-up tax provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/272",
      "kind": "section",
      "number": "272",
      "heading": "Determining top-up amounts of entity that is a member of a group",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-272",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "section/272A",
      "kind": "section",
      "number": "272A",
      "heading": "Treatment of covered bond vehicles",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-272A",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "section/273",
      "kind": "section",
      "number": "273",
      "heading": "Determining top-up amounts of entity that is not a member of a group",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-273",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "section/273A",
      "kind": "section",
      "number": "273A",
      "heading": "References to Pillar Two rules",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-273A",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "section/273B",
      "kind": "section",
      "number": "273B",
      "heading": "Effect of becoming subject to Pillar Two rules",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-273B",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "section/273C",
      "kind": "section",
      "number": "273C",
      "heading": "Dividends from protected cell companies",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-273C",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "section/274",
      "kind": "section",
      "number": "274",
      "heading": "Application of section 262",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-274",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/4/chapter/3"
    },
    {
      "path": "section/275",
      "kind": "section",
      "number": "275",
      "heading": "Application of Schedule 14",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-275",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "section/276",
      "kind": "section",
      "number": "276",
      "heading": "Application of transitional provision",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-276",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "section/277",
      "kind": "section",
      "number": "277",
      "heading": "Index of defined expressions",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-277",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "section/278",
      "kind": "section",
      "number": "278",
      "heading": "Domestic top-up tax to apply from 31 December 2023",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-278",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "part/5",
      "kind": "part",
      "number": "5",
      "heading": "Electricity generator levy",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/5/crossheading/introduction-and-charge",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction and charge",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/279",
      "kind": "section",
      "number": "279",
      "heading": "Charge on exceptional generation receipts",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-279",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/introduction-and-charge"
    },
    {
      "path": "section/280",
      "kind": "section",
      "number": "280",
      "heading": "Key concepts (generating undertaking etc)",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-280",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/introduction-and-charge"
    },
    {
      "path": "section/281",
      "kind": "section",
      "number": "281",
      "heading": "Benchmark amount",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-281",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/introduction-and-charge"
    },
    {
      "path": "part/5/crossheading/calculation-of-exceptional-generation-receipts",
      "kind": "crossheading",
      "number": null,
      "heading": "Calculation of exceptional generation receipts",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/282",
      "kind": "section",
      "number": "282",
      "heading": "Attribution of generation",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-282",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/calculation-of-exceptional-generation-receipts"
    },
    {
      "path": "section/283",
      "kind": "section",
      "number": "283",
      "heading": "Generation receipts",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-283",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/calculation-of-exceptional-generation-receipts"
    },
    {
      "path": "section/284",
      "kind": "section",
      "number": "284",
      "heading": "Allowable costs",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-284",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/calculation-of-exceptional-generation-receipts"
    },
    {
      "path": "section/285",
      "kind": "section",
      "number": "285",
      "heading": "Exceptional generation fuel costs",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-285",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/calculation-of-exceptional-generation-receipts"
    },
    {
      "path": "section/286",
      "kind": "section",
      "number": "286",
      "heading": "Exceptional revenue sharing costs",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-286",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/calculation-of-exceptional-generation-receipts"
    },
    {
      "path": "part/5/crossheading/groups-partnerships-and-joint-ventures",
      "kind": "crossheading",
      "number": null,
      "heading": "Groups, partnerships and joint ventures",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/287",
      "kind": "section",
      "number": "287",
      "heading": "Groups",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-287",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/groups-partnerships-and-joint-ventures"
    },
    {
      "path": "section/288",
      "kind": "section",
      "number": "288",
      "heading": "Lead member of a group and its qualifying periods",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-288",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/groups-partnerships-and-joint-ventures"
    },
    {
      "path": "section/289",
      "kind": "section",
      "number": "289",
      "heading": "Liability of members of groups",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-289",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/groups-partnerships-and-joint-ventures"
    },
    {
      "path": "section/290",
      "kind": "section",
      "number": "290",
      "heading": "Election for members with significant minority shareholding to pay levy",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-290",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/groups-partnerships-and-joint-ventures"
    },
    {
      "path": "section/291",
      "kind": "section",
      "number": "291",
      "heading": "Qualifying partnerships",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-291",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/groups-partnerships-and-joint-ventures"
    },
    {
      "path": "section/292",
      "kind": "section",
      "number": "292",
      "heading": "Qualifying joint ventures",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-292",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/groups-partnerships-and-joint-ventures"
    },
    {
      "path": "part/5/crossheading/attribution-and-surrender-of-amounts-joint-ventures-and-significant-minority-shareholders",
      "kind": "crossheading",
      "number": null,
      "heading": "Attribution and surrender of amounts: joint ventures and significant minority shareholders",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/293",
      "kind": "section",
      "number": "293",
      "heading": "Non-chargeable amounts of joint venture to be attributed to participants",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-293",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/attribution-and-surrender-of-amounts-joint-ventures-and-significant-minority-shareholders"
    },
    {
      "path": "section/294",
      "kind": "section",
      "number": "294",
      "heading": "Generation acquired and supplied by JV participants",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-294",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/attribution-and-surrender-of-amounts-joint-ventures-and-significant-minority-shareholders"
    },
    {
      "path": "section/295",
      "kind": "section",
      "number": "295",
      "heading": "Arrangements that reflect receipts (JV participants)",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-295",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/attribution-and-surrender-of-amounts-joint-ventures-and-significant-minority-shareholders"
    },
    {
      "path": "section/296",
      "kind": "section",
      "number": "296",
      "heading": "Generation acquired and supplied by significant minority shareholders",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-296",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/attribution-and-surrender-of-amounts-joint-ventures-and-significant-minority-shareholders"
    },
    {
      "path": "section/297",
      "kind": "section",
      "number": "297",
      "heading": "Arrangements that reflect receipts (significant minority shareholders)",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-297",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/attribution-and-surrender-of-amounts-joint-ventures-and-significant-minority-shareholders"
    },
    {
      "path": "section/298",
      "kind": "section",
      "number": "298",
      "heading": "Surrender of shortfalls",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-298",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/attribution-and-surrender-of-amounts-joint-ventures-and-significant-minority-shareholders"
    },
    {
      "path": "section/299",
      "kind": "section",
      "number": "299",
      "heading": "Amount that may be surrendered and use of that amount",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-299",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/attribution-and-surrender-of-amounts-joint-ventures-and-significant-minority-shareholders"
    },
    {
      "path": "part/5/crossheading/treatment-of-company-as-transparent-as-alternative-to-attribution-and-surrender",
      "kind": "crossheading",
      "number": null,
      "heading": "Treatment of company as transparent as alternative to attribution and surrender",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/300",
      "kind": "section",
      "number": "300",
      "heading": "Election to treat certain companies as transparent",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-300",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/treatment-of-company-as-transparent-as-alternative-to-attribution-and-surrender"
    },
    {
      "path": "section/301",
      "kind": "section",
      "number": "301",
      "heading": "Effect of company being transparent",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-301",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/treatment-of-company-as-transparent-as-alternative-to-attribution-and-surrender"
    },
    {
      "path": "part/5/crossheading/management-and-administration",
      "kind": "crossheading",
      "number": null,
      "heading": "Management and administration",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/302",
      "kind": "section",
      "number": "302",
      "heading": "General application of corporation tax administration",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-302",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/management-and-administration"
    },
    {
      "path": "section/303",
      "kind": "section",
      "number": "303",
      "heading": "Company tax returns",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-303",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/management-and-administration"
    },
    {
      "path": "section/304",
      "kind": "section",
      "number": "304",
      "heading": "Requirement to provide information about payments",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-304",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/management-and-administration"
    },
    {
      "path": "section/305",
      "kind": "section",
      "number": "305",
      "heading": "Claims to shortfall amounts",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-305",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/management-and-administration"
    },
    {
      "path": "section/306",
      "kind": "section",
      "number": "306",
      "heading": "Application of Part 5A of TMA 1970 and Instalment Payments Regulations",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-306",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/management-and-administration"
    },
    {
      "path": "part/5/crossheading/supplemental",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplemental",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/307",
      "kind": "section",
      "number": "307",
      "heading": "Application of Part 5 of CTA 2010 for the purposes of determining interests",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-307",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/supplemental"
    },
    {
      "path": "section/308",
      "kind": "section",
      "number": "308",
      "heading": "Anti-avoidance",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-308",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/supplemental"
    },
    {
      "path": "section/309",
      "kind": "section",
      "number": "309",
      "heading": "Information sharing",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-309",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/supplemental"
    },
    {
      "path": "section/310",
      "kind": "section",
      "number": "310",
      "heading": "Interaction of electricity generator levy with corporation tax",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-310",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/supplemental"
    },
    {
      "path": "section/311",
      "kind": "section",
      "number": "311",
      "heading": "Regulations under this Part",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-311",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/supplemental"
    },
    {
      "path": "section/311A",
      "kind": "section",
      "number": "311A",
      "heading": "Meaning of “qualifying new generating plant”",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-311A",
      "extent": null,
      "status": null,
      "parent": "part/5/crossheading/supplemental"
    },
    {
      "path": "section/312",
      "kind": "section",
      "number": "312",
      "heading": "Minor definitions relating to electricity market",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-312",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/supplemental"
    },
    {
      "path": "section/313",
      "kind": "section",
      "number": "313",
      "heading": "Definitions in this Part",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-313",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/crossheading/supplemental"
    },
    {
      "path": "part/6",
      "kind": "part",
      "number": "6",
      "heading": "Other taxes",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/6/crossheading/stamp-duty-land-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Stamp duty land tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/314",
      "kind": "section",
      "number": "314",
      "heading": "Transactions funded with the assistance of a public subsidy",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-314",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/crossheading/stamp-duty-land-tax"
    },
    {
      "path": "part/6/crossheading/value-added-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Value added tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/315",
      "kind": "section",
      "number": "315",
      "heading": "Deposit schemes",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-315",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/crossheading/value-added-tax"
    },
    {
      "path": "part/6/crossheading/import-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Import duty",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/316",
      "kind": "section",
      "number": "316",
      "heading": "Dumping, subsidisation and safeguarding remedies",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-316",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/crossheading/import-duty"
    },
    {
      "path": "section/317",
      "kind": "section",
      "number": "317",
      "heading": "Rulings as to method of valuation of goods",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-317",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/crossheading/import-duty"
    },
    {
      "path": "section/318",
      "kind": "section",
      "number": "318",
      "heading": "Discharging goods from free-circulation procedure subject to guarantee",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-318",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/crossheading/import-duty"
    },
    {
      "path": "part/6/crossheading/fuel-duties",
      "kind": "crossheading",
      "number": null,
      "heading": "Fuel duties",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/319",
      "kind": "section",
      "number": "319",
      "heading": "Excepted machines etc",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-319",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/crossheading/fuel-duties"
    },
    {
      "path": "part/6/crossheading/tobacco-products-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Tobacco products duty",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/320",
      "kind": "section",
      "number": "320",
      "heading": "Rates of tobacco products duty",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-320",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/crossheading/tobacco-products-duty"
    },
    {
      "path": "part/6/crossheading/soft-drinks-industry-levy",
      "kind": "crossheading",
      "number": null,
      "heading": "Soft drinks industry levy",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/321",
      "kind": "section",
      "number": "321",
      "heading": "Flavour concentrates",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-321",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/crossheading/soft-drinks-industry-levy"
    },
    {
      "path": "part/6/crossheading/air-passenger-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Air passenger duty",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/322",
      "kind": "section",
      "number": "322",
      "heading": "New bands and rates",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-322",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/crossheading/air-passenger-duty"
    },
    {
      "path": "section/323",
      "kind": "section",
      "number": "323",
      "heading": "Northern Ireland rates",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-323",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/crossheading/air-passenger-duty"
    },
    {
      "path": "part/6/crossheading/vehicle-taxes",
      "kind": "crossheading",
      "number": null,
      "heading": "Vehicle taxes",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/324",
      "kind": "section",
      "number": "324",
      "heading": "Rates of vehicle excise duty",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-324",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/crossheading/vehicle-taxes"
    },
    {
      "path": "section/325",
      "kind": "section",
      "number": "325",
      "heading": "Reform of HGV road user levy",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-325",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/crossheading/vehicle-taxes"
    },
    {
      "path": "section/326",
      "kind": "section",
      "number": "326",
      "heading": "End of exempt period for HGV road user levy",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-326",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/crossheading/vehicle-taxes"
    },
    {
      "path": "part/6/crossheading/environmental-taxes",
      "kind": "crossheading",
      "number": null,
      "heading": "Environmental taxes",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/327",
      "kind": "section",
      "number": "327",
      "heading": "Rates of landfill tax",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-327",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/crossheading/environmental-taxes"
    },
    {
      "path": "section/328",
      "kind": "section",
      "number": "328",
      "heading": "Rates of climate change levy",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-328",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/crossheading/environmental-taxes"
    },
    {
      "path": "section/329",
      "kind": "section",
      "number": "329",
      "heading": "Rate of plastic packaging tax",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-329",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/crossheading/environmental-taxes"
    },
    {
      "path": "section/330",
      "kind": "section",
      "number": "330",
      "heading": "Aggregates levy: exemptions and exploitation",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-330",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/crossheading/environmental-taxes"
    },
    {
      "path": "part/7",
      "kind": "part",
      "number": "7",
      "heading": "Miscellaneous and final",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/7/crossheading/freeports-and-investment-zones",
      "kind": "crossheading",
      "number": null,
      "heading": "Freeports and investment zones",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/331",
      "kind": "section",
      "number": "331",
      "heading": "Designation of sites",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-331",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/crossheading/freeports-and-investment-zones"
    },
    {
      "path": "section/332",
      "kind": "section",
      "number": "332",
      "heading": "Sunset date for reliefs",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-332",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/crossheading/freeports-and-investment-zones"
    },
    {
      "path": "part/7/crossheading/administration",
      "kind": "crossheading",
      "number": null,
      "heading": "Administration",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/333",
      "kind": "section",
      "number": "333",
      "heading": "Right to repayment of income tax to be inalienable",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-333",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/crossheading/administration"
    },
    {
      "path": "section/334",
      "kind": "section",
      "number": "334",
      "heading": "Late payment interest on value added tax",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-334",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/crossheading/administration"
    },
    {
      "path": "section/335",
      "kind": "section",
      "number": "335",
      "heading": "Penalties for failure to pay value added tax",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-335",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/crossheading/administration"
    },
    {
      "path": "section/336",
      "kind": "section",
      "number": "336",
      "heading": "VAT credits: repayment interest due where evidence not provided",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-336",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/crossheading/administration"
    },
    {
      "path": "section/337",
      "kind": "section",
      "number": "337",
      "heading": "Insurance premium tax: power to make regulations about notifications",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-337",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/crossheading/administration"
    },
    {
      "path": "section/338",
      "kind": "section",
      "number": "338",
      "heading": "Penalties for failure to make payments of plastic packaging tax on time",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-338",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/crossheading/administration"
    },
    {
      "path": "part/7/crossheading/management-of-customs-and-excise",
      "kind": "crossheading",
      "number": null,
      "heading": "Management of customs and excise",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/339",
      "kind": "section",
      "number": "339",
      "heading": "Approval of aerodromes",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-339",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/crossheading/management-of-customs-and-excise"
    },
    {
      "path": "section/340",
      "kind": "section",
      "number": "340",
      "heading": "Approved aerodromes: minor and consequential amendments",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-340",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/crossheading/management-of-customs-and-excise"
    },
    {
      "path": "section/341",
      "kind": "section",
      "number": "341",
      "heading": "Temporary approvals etc",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-341",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/crossheading/management-of-customs-and-excise"
    },
    {
      "path": "part/7/crossheading/conditionality",
      "kind": "crossheading",
      "number": null,
      "heading": "Conditionality",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/342",
      "kind": "section",
      "number": "342",
      "heading": "Licensing authorities: requirements to give or obtain tax information",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-342",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/crossheading/conditionality"
    },
    {
      "path": "section/343",
      "kind": "section",
      "number": "343",
      "heading": "Section 342: consequential amendments",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-343",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/crossheading/conditionality"
    },
    {
      "path": "part/7/crossheading/charities-and-community-amateur-sports-clubs",
      "kind": "crossheading",
      "number": null,
      "heading": "Charities and community amateur sports clubs",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/344",
      "kind": "section",
      "number": "344",
      "heading": "Definition of “charity” restricted to UK charities",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-344",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/crossheading/charities-and-community-amateur-sports-clubs"
    },
    {
      "path": "section/345",
      "kind": "section",
      "number": "345",
      "heading": "Definition of “community amateur sports club” restricted to UK clubs",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-345",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/crossheading/charities-and-community-amateur-sports-clubs"
    },
    {
      "path": "part/7/crossheading/homes-for-ukraine-sponsorship-scheme",
      "kind": "crossheading",
      "number": null,
      "heading": "Homes for Ukraine Sponsorship Scheme",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/346",
      "kind": "section",
      "number": "346",
      "heading": "Exemptions from tax",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-346",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/crossheading/homes-for-ukraine-sponsorship-scheme"
    },
    {
      "path": "part/7/crossheading/office-of-tax-simplification",
      "kind": "crossheading",
      "number": null,
      "heading": "Office of Tax Simplification",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/347",
      "kind": "section",
      "number": "347",
      "heading": "Abolition of the Office of Tax Simplification",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-347",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/crossheading/office-of-tax-simplification"
    },
    {
      "path": "part/7/crossheading/the-dormant-assets-scheme",
      "kind": "crossheading",
      "number": null,
      "heading": "The dormant assets scheme",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/348",
      "kind": "section",
      "number": "348",
      "heading": "Pension benefits and inheritance tax",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-348",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/crossheading/the-dormant-assets-scheme"
    },
    {
      "path": "part/7/crossheading/other",
      "kind": "crossheading",
      "number": null,
      "heading": "Other",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/349",
      "kind": "section",
      "number": "349",
      "heading": "International arrangements for exchanging information",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-349",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/crossheading/other"
    },
    {
      "path": "section/350",
      "kind": "section",
      "number": "350",
      "heading": "Payment of unclaimed money in court into the Consolidated Fund",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-350",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/crossheading/other"
    },
    {
      "path": "section/351",
      "kind": "section",
      "number": "351",
      "heading": "Financial sanctions regulations: prohibition on certain payments by HMRC",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-351",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/crossheading/other"
    },
    {
      "path": "section/352",
      "kind": "section",
      "number": "352",
      "heading": "Communications data",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-352",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/crossheading/other"
    },
    {
      "path": "part/7/crossheading/final",
      "kind": "crossheading",
      "number": null,
      "heading": "Final",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/353",
      "kind": "section",
      "number": "353",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-353",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/crossheading/final"
    },
    {
      "path": "section/354",
      "kind": "section",
      "number": "354",
      "heading": "Short title",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/section-354",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/crossheading/final"
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "Relief for research and development",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Claim notifications",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Requirement to make claim notifications in relation to certain R&D claims",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-1/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Requirement to make claim notifications in relation to certain R&D claims",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-1/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/part/2",
      "kind": "part",
      "number": "2",
      "heading": "R&D expenditure on data and cloud computing",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Relief for R&D expenditure on data and cloud computing",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-1/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Relief for R&D expenditure on data and cloud computing: consequential amendments",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-1/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Relief for R&D expenditure on data and cloud computing: consequential amendments",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-1/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Relief for R&D expenditure on data and cloud computing: consequential amendments",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-1/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Relief for R&D expenditure on data and cloud computing: consequential amendments",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-1/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "Relief for R&D expenditure on data and cloud computing: consequential amendments",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-1/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": "Relief for R&D expenditure on data and cloud computing: consequential amendments",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-1/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Amendments to Schedule 18 to FA 1998",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "Introduction",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-1/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/3"
    },
    {
      "path": "schedule/1/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Power of HMRC to collect overpaid R&D tax relief or expenditure credit",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-1/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/3"
    },
    {
      "path": "schedule/1/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "Time limits for R&D claims",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-1/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/3"
    },
    {
      "path": "schedule/1/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": "Requirement to provide additional information in relation to R&D claims",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-1/paragraph-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/3"
    },
    {
      "path": "schedule/1/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": "Power of HMRC to remove R&D claims made in error from return",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-1/paragraph-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/3"
    },
    {
      "path": "schedule/1/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Miscellaneous amendments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": "Amendment of CTA 2009",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-1/paragraph-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/4"
    },
    {
      "path": "schedule/1/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": "R&D tax relief: circumstances in which enterprises are treated as SMEs",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-1/paragraph-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/4"
    },
    {
      "path": "schedule/1/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": "Accounts treated as prepared on going concern basis",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-1/paragraph-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/4"
    },
    {
      "path": "schedule/1/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": "Meaning of expenditure incurred on payments",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-1/paragraph-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/4"
    },
    {
      "path": "schedule/1/part/5",
      "kind": "part",
      "number": "5",
      "heading": "Commencement",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-1/paragraph-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/5"
    },
    {
      "path": "schedule/1/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-1/paragraph-20",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/5"
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "2",
      "heading": "Estates in administration and trusts",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/2/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Estates in administration",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/1/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Income tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/1"
    },
    {
      "path": "schedule/2/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "The applicable rate for grossing up basic amounts of estate income",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-2/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/1/chapter/1"
    },
    {
      "path": "schedule/2/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "The applicable rate for grossing up for determining shares in an estate in the final tax year",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-2/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/1/chapter/1"
    },
    {
      "path": "schedule/2/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Income from stock dividends etc treated as bearing income tax at 0%",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-2/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/1/chapter/1"
    },
    {
      "path": "schedule/2/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Income treated as dividend income and savings income",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-2/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/1/chapter/1"
    },
    {
      "path": "schedule/2/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Order in which basic amounts are treated as paid from aggregate income",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-2/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/1/chapter/1"
    },
    {
      "path": "schedule/2/part/1/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Corporation tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/1"
    },
    {
      "path": "schedule/2/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "The applicable rate for grossing up basic amounts of estate income",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-2/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/1/chapter/2"
    },
    {
      "path": "schedule/2/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "The applicable rate for grossing up for determining shares in an estate in the final tax year",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-2/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/1/chapter/2"
    },
    {
      "path": "schedule/2/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "Income from stock dividends etc treated as bearing income tax at 0%",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-2/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/1/chapter/2"
    },
    {
      "path": "schedule/2/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": "Order in which basic amounts are treated as paid from aggregate income",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-2/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/1/chapter/2"
    },
    {
      "path": "schedule/2/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Low income trusts and estates",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/2/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Income tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "Low income estates and trusts: tax liability of personal representatives and trustees",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-2/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/2/chapter/1"
    },
    {
      "path": "schedule/2/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Low income estates: tax liability of beneficiaries",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-2/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/2/chapter/1"
    },
    {
      "path": "schedule/2/part/2/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Corporation tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "Low income estates: tax liability of beneficiaries",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-2/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/2/chapter/2"
    },
    {
      "path": "schedule/2/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Rate of tax charged on trustees’ first slice of trust rate income: income tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-2/paragraph-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/3"
    },
    {
      "path": "schedule/2/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Commencement",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-2/paragraph-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/4"
    },
    {
      "path": "schedule/3",
      "kind": "schedule",
      "number": "3",
      "heading": "Corporate interest restriction etc.",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/3/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Amendments to TIOPA 2010",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Introduction",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1"
    },
    {
      "path": "schedule/3/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Tax-interest expense amounts of a company: charities",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1"
    },
    {
      "path": "schedule/3/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "First period of account where new holding company",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1"
    },
    {
      "path": "schedule/3/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "First period of account where new holding company",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1"
    },
    {
      "path": "schedule/3/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Amounts not brought into account in determining a company’s tax-EBITDA",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1"
    },
    {
      "path": "schedule/3/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "“Relevant expense amount” and “relevant income amount”",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1"
    },
    {
      "path": "schedule/3/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "“Relevant expense amount” and “relevant income amount”",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1"
    },
    {
      "path": "schedule/3/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "Adjusted net group-interest expense: debits referable to times before UK property business etc carried on",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1"
    },
    {
      "path": "schedule/3/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": "Adjusted net group-interest expense: debits in respect of pre-trading expenditure",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1"
    },
    {
      "path": "schedule/3/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "Qualifying net group-interest expense: meaning of “equity notes”",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1"
    },
    {
      "path": "schedule/3/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Qualifying net group-interest expense: meaning of “equity notes”",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1"
    },
    {
      "path": "schedule/3/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "Capitalised interest brought into account for tax purposes in accordance with GAAP",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1"
    },
    {
      "path": "schedule/3/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": "Interest allowance (non-consolidated investment) election: “non-consolidated associate”",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1"
    },
    {
      "path": "schedule/3/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": "Public infrastructure",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1"
    },
    {
      "path": "schedule/3/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": "Public infrastructure",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1"
    },
    {
      "path": "schedule/3/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": "Public infrastructure",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1"
    },
    {
      "path": "schedule/3/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": "Partnerships and other transparent entities",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1"
    },
    {
      "path": "schedule/3/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": "Investments held by investment managers",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1"
    },
    {
      "path": "schedule/3/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": "Determining the worldwide group: “non-consolidated subsidiary” and “consolidated subsidiary”",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1"
    },
    {
      "path": "schedule/3/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": "Appointment of a reporting company by Revenue and Customs",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-20",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1"
    },
    {
      "path": "schedule/3/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": "Revised interest restriction return",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1"
    },
    {
      "path": "schedule/3/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": "Revised interest restriction return",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-22",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1"
    },
    {
      "path": "schedule/3/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": "Enquiry into interest restriction return",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-23",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1"
    },
    {
      "path": "schedule/3/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": "Determinations by officers of Revenue and Customs",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-24",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1"
    },
    {
      "path": "schedule/3/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": "Consequential claims to company tax returns",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-25",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1"
    },
    {
      "path": "schedule/3/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Other amendments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": "Penalties for errors: CIR alterations to be ignored in calculating potential lost revenue",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-26",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/2"
    },
    {
      "path": "schedule/3/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": "Disapplication of carry forward rule for deficits",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-27",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/2"
    },
    {
      "path": "schedule/3/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": "Defined expressions used in Part 10 of TIOPA 2010: “insurance company”",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-28",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/2"
    },
    {
      "path": "schedule/3/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": "Determining the worldwide group: consequential amendment",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-29",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/2"
    },
    {
      "path": "schedule/3/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Parts 1 and 2: commencement and transitional provision",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-30",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/3"
    },
    {
      "path": "schedule/3/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-31",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/3"
    },
    {
      "path": "schedule/3/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-32",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/3"
    },
    {
      "path": "schedule/3/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-33",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/3"
    },
    {
      "path": "schedule/3/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-34",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/3"
    },
    {
      "path": "schedule/3/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-35",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/3"
    },
    {
      "path": "schedule/3/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-36",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/3"
    },
    {
      "path": "schedule/3/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Tax treatment of financing costs and income",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-37",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/4"
    },
    {
      "path": "schedule/3/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-38",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/4"
    },
    {
      "path": "schedule/3/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-39",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/4"
    },
    {
      "path": "schedule/3/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-40",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/4"
    },
    {
      "path": "schedule/4",
      "kind": "schedule",
      "number": "4",
      "heading": "Investment vehicles",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/4/part/1",
      "kind": "part",
      "number": "1",
      "heading": "UK property rich collective investment vehicles etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Genuine diversity of ownership",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-4/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4/part/1"
    },
    {
      "path": "schedule/4/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Real estate investment trusts",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Amendment of CTA 2010",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-4/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4/part/2"
    },
    {
      "path": "schedule/4/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "REITs involving single commercial property",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-4/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4/part/2"
    },
    {
      "path": "schedule/4/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "3-year development rule",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-4/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4/part/2"
    },
    {
      "path": "schedule/4/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Genuine diversity of ownership",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-4/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4/part/2"
    },
    {
      "path": "schedule/4/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Amendment of the Real Estate Investment Trusts (Assessment and Recovery of Tax) Regulations 2006",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-4/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4/part/2"
    },
    {
      "path": "schedule/4/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Qualifying asset holding companies",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Amendment of Schedule 2 to FA 2022",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-4/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "Securitisation companies unable to be QAHCs",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-4/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": "Beneficial entitlement held only through QAHCs",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-4/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "Determining relevant interests",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-4/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Dealing with bodies corporate without share capital",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-4/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "Genuine diversity of ownership",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-4/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": "Investment strategy condition",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-4/paragraph-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": "Disposal of derivatives where underlying subject matter is shares",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-4/paragraph-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": "Alternative finance arrangements",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-4/paragraph-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/5",
      "kind": "schedule",
      "number": "5",
      "heading": "Records relating to transfer pricing",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/5/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Amendments relating to corporation tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Records to be kept for the purposes of corporation tax",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-5/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5/part/1"
    },
    {
      "path": "schedule/5/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Assessments relating to corporation tax",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-5/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5/part/1"
    },
    {
      "path": "schedule/5/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Amendments relating to income tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Records to be kept for the purposes of income tax",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-5/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5/part/2"
    },
    {
      "path": "schedule/5/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Assessments relating to income tax",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-5/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5/part/2"
    },
    {
      "path": "schedule/5/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Amendments relating to corporation tax and income tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Penalties for errors",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-5/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5/part/3"
    },
    {
      "path": "schedule/5/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Information and inspection powers",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-5/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5/part/3"
    },
    {
      "path": "schedule/5/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Commencement",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-5/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5/part/4"
    },
    {
      "path": "schedule/6",
      "kind": "schedule",
      "number": "6",
      "heading": "Categories of alcoholic products: interpretation",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/6/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Spirits",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-6/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Spirits",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-6/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Beer",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-6/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Beer",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-6/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Cider",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-6/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Cider",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-6/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Cider",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-6/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "Cider",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-6/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": "Cider",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-6/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "Cider",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-6/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Wine",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-6/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "Other fermented products",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-6/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/7",
      "kind": "schedule",
      "number": "7",
      "heading": "Rates of alcohol duty",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/8",
      "kind": "schedule",
      "number": "8",
      "heading": "Qualifying draught products: reduced rates",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/9",
      "kind": "schedule",
      "number": "9",
      "heading": "Small producer alcoholic products: duty discount",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/9/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Alcoholic products, other than qualifying draught products, of an alcoholic strength of less than 8.5%",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-9/part-1",
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Qualifying draught products of an alcoholic strength of less than 8.5%",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-9/part-2",
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/10",
      "kind": "schedule",
      "number": "10",
      "heading": "Penalties for contraventions of alcohol wholesaling provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/10/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Liability to penalty",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-10/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Amount of penalty",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-10/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Reductions for disclosure",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-10/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Reductions for disclosure",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-10/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Special reduction",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-10/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Assessment",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-10/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Reasonable excuse",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-10/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "Companies: officer’s liability",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-10/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": "Double jeopardy",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-10/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "The maximum amount",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-10/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Appeal tribunal",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-10/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10"
    },
    {
      "path": "schedule/11",
      "kind": "schedule",
      "number": "11",
      "heading": "Alcohol duty: reviews and appeals",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/11/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-11/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-11/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/12",
      "kind": "schedule",
      "number": "12",
      "heading": "Alcohol duty: duty stamps",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "schedule/12/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Retail containers to be stamped",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-12/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Power to alter alcoholic products, and capacity of containers, to which this Schedule applies",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-12/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Acquisition of, and payment for, duty stamps",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-12/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Regulations",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-12/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Offences of possession, sale etc of unstamped containers",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-12/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Offence of using premises for sale of alcoholic products in or from unstamped containers",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-12/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Alcohol sales ban following conviction for an offence under paragraph 6",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-12/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "Penalty for altering duty stamps",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-12/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": "Penalty for affixing wrong, altered or forged stamps, or over-labelling",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-12/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "Penalty for failing to comply with regulations",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-12/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Forfeiture of forged, altered or stolen duty stamps",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-12/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-12/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/12"
    },
    {
      "path": "schedule/13",
      "kind": "schedule",
      "number": "13",
      "heading": "Alcohol duty: minor and consequential amendments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/13/part/1",
      "kind": "part",
      "number": "1",
      "heading": "General",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "CEMA 1979",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "CEMA 1979",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "CEMA 1979",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "CEMA 1979",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "CEMA 1979",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Customs and Excise Duties (General Reliefs) Act 1979",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Excise Duties (Surcharges or Rebates) Act 1979",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "FA 1994",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": "FA 1994",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "FA 1994",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "FA 1994",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "FA 1994",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": "FA 1994",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": "FA 1994",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": "VATA 1994",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": "FA 2001",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": "FA 2007",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": "FA 2008",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": "TCTA 2018",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": "Taxation (Post-transition Period) Act 2020",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-20",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Approvals etc.",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": "CEMA 1979",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/13/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": "CEMA 1979",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-22",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/13/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": "CEMA 1979",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-23",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/13/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": "CEMA 1979",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-24",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/13/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": "CEMA 1979",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-25",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/13/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": "CEMA 1979",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-26",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/13/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": "CEMA 1979",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-27",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/13/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": "FA 1994",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-28",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/13/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": "FA 2007",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-29",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/13/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": "FA 2008",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-30",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/13/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": "FA 2009",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-31",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/13/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": "FA 2009",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-32",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/13/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": "FA 2009",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-33",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/14",
      "kind": "schedule",
      "number": "14",
      "heading": "Administration of multinational top-up tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/14/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Overview",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/1"
    },
    {
      "path": "schedule/14/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Meaning of “filing member”",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/2"
    },
    {
      "path": "schedule/14/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/2"
    },
    {
      "path": "schedule/14/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/2"
    },
    {
      "path": "schedule/14/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/2"
    },
    {
      "path": "schedule/14/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Registration",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/3"
    },
    {
      "path": "schedule/14/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/3"
    },
    {
      "path": "schedule/14/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/3"
    },
    {
      "path": "schedule/14/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/3"
    },
    {
      "path": "schedule/14/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Information returns",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/4"
    },
    {
      "path": "schedule/14/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/4"
    },
    {
      "path": "schedule/14/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/4"
    },
    {
      "path": "schedule/14/part/5",
      "kind": "part",
      "number": "5",
      "heading": "Self-assessment returns",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/5"
    },
    {
      "path": "schedule/14/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/5"
    },
    {
      "path": "schedule/14/part/6",
      "kind": "part",
      "number": "6",
      "heading": "Enquiries into a self-assessment return",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/6"
    },
    {
      "path": "schedule/14/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/6"
    },
    {
      "path": "schedule/14/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/6"
    },
    {
      "path": "schedule/14/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/6"
    },
    {
      "path": "schedule/14/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/6"
    },
    {
      "path": "schedule/14/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-20",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/6"
    },
    {
      "path": "schedule/14/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/6"
    },
    {
      "path": "schedule/14/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-22",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/6"
    },
    {
      "path": "schedule/14/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-23",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/6"
    },
    {
      "path": "schedule/14/part/7",
      "kind": "part",
      "number": "7",
      "heading": "Determinations where self-assessment return not submitted",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-24",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/7"
    },
    {
      "path": "schedule/14/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-25",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/7"
    },
    {
      "path": "schedule/14/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-26",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/7"
    },
    {
      "path": "schedule/14/part/8",
      "kind": "part",
      "number": "8",
      "heading": "Discovery assessments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-27",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/8"
    },
    {
      "path": "schedule/14/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-28",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/8"
    },
    {
      "path": "schedule/14/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-29",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/8"
    },
    {
      "path": "schedule/14/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-30",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/8"
    },
    {
      "path": "schedule/14/part/9",
      "kind": "part",
      "number": "9",
      "heading": "Record-keeping requirements",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-31",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/9"
    },
    {
      "path": "schedule/14/part/10",
      "kind": "part",
      "number": "10",
      "heading": "Payments of multinational top-up tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": "Timing of payments",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-32",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/10"
    },
    {
      "path": "schedule/14/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/10"
    },
    {
      "path": "schedule/14/paragraph/33A",
      "kind": "paragraph",
      "number": "33A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-33A",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/10"
    },
    {
      "path": "schedule/14/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": "Group payment notices",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-34",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/10"
    },
    {
      "path": "schedule/14/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-35",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/10"
    },
    {
      "path": "schedule/14/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-36",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/10"
    },
    {
      "path": "schedule/14/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": "Effect of group payment for tax purposes",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-37",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/10"
    },
    {
      "path": "schedule/14/paragraph/37A",
      "kind": "paragraph",
      "number": "37A",
      "heading": "Partnership payment notices",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-37A",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/10"
    },
    {
      "path": "schedule/14/paragraph/37B",
      "kind": "paragraph",
      "number": "37B",
      "heading": "Recovery of partnership payment and effect for tax purposes etc",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-37B",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/10"
    },
    {
      "path": "schedule/14/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": "Recovery",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-38",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/10"
    },
    {
      "path": "schedule/14/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": "Power to make regulations",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-39",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/10"
    },
    {
      "path": "schedule/14/part/11",
      "kind": "part",
      "number": "11",
      "heading": "Penalties",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": "Penalties payable in connection with this Schedule",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-40",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/11"
    },
    {
      "path": "schedule/14/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-41",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/11"
    },
    {
      "path": "schedule/14/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-42",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/11"
    },
    {
      "path": "schedule/14/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-43",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/11"
    },
    {
      "path": "schedule/14/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-44",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/11"
    },
    {
      "path": "schedule/14/paragraph/45",
      "kind": "paragraph",
      "number": "45",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-45",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/11"
    },
    {
      "path": "schedule/14/paragraph/46",
      "kind": "paragraph",
      "number": "46",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-46",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/11"
    },
    {
      "path": "schedule/14/paragraph/47",
      "kind": "paragraph",
      "number": "47",
      "heading": "Penalties under paragraphs 42, 43 and 46: administration and supplemental provision",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-47",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/11"
    },
    {
      "path": "schedule/14/paragraph/48",
      "kind": "paragraph",
      "number": "48",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-48",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/11"
    },
    {
      "path": "schedule/14/paragraph/49",
      "kind": "paragraph",
      "number": "49",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-49",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/11"
    },
    {
      "path": "schedule/14/paragraph/50",
      "kind": "paragraph",
      "number": "50",
      "heading": "Multiple tax-geared penalties in respect of same accounting period",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-50",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/11"
    },
    {
      "path": "schedule/14/part/12",
      "kind": "part",
      "number": "12",
      "heading": "Appeals and claims",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/51",
      "kind": "paragraph",
      "number": "51",
      "heading": "Claims in relation to overpaid tax",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-51",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/12"
    },
    {
      "path": "schedule/14/paragraph/52",
      "kind": "paragraph",
      "number": "52",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-52",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/12"
    },
    {
      "path": "schedule/14/paragraph/53",
      "kind": "paragraph",
      "number": "53",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-53",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/12"
    },
    {
      "path": "schedule/14/paragraph/54",
      "kind": "paragraph",
      "number": "54",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-54",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/12"
    },
    {
      "path": "schedule/14/paragraph/55",
      "kind": "paragraph",
      "number": "55",
      "heading": "Appeals of decisions: general",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-55",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/12"
    },
    {
      "path": "schedule/14/paragraph/56",
      "kind": "paragraph",
      "number": "56",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-56",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/12"
    },
    {
      "path": "schedule/14/paragraph/57",
      "kind": "paragraph",
      "number": "57",
      "heading": "Reviews by HMRC",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-57",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/12"
    },
    {
      "path": "schedule/14/paragraph/58",
      "kind": "paragraph",
      "number": "58",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-58",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/12"
    },
    {
      "path": "schedule/14/paragraph/59",
      "kind": "paragraph",
      "number": "59",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-59",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/12"
    },
    {
      "path": "schedule/14/paragraph/60",
      "kind": "paragraph",
      "number": "60",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-60",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/12"
    },
    {
      "path": "schedule/14/paragraph/61",
      "kind": "paragraph",
      "number": "61",
      "heading": "Settlement agreements",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-61",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/12"
    },
    {
      "path": "schedule/14/paragraph/62",
      "kind": "paragraph",
      "number": "62",
      "heading": "Determination by tribunal",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-62",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/12"
    },
    {
      "path": "schedule/14/paragraph/63",
      "kind": "paragraph",
      "number": "63",
      "heading": "Postponement of payment pending appeal",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-63",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/12"
    },
    {
      "path": "schedule/14/paragraph/64",
      "kind": "paragraph",
      "number": "64",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-64",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/12"
    },
    {
      "path": "schedule/14/paragraph/65",
      "kind": "paragraph",
      "number": "65",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-65",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/12"
    },
    {
      "path": "schedule/14/paragraph/66",
      "kind": "paragraph",
      "number": "66",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-66",
      "extent": null,
      "status": null,
      "parent": "schedule/14/part/12"
    },
    {
      "path": "schedule/14/paragraph/67",
      "kind": "paragraph",
      "number": "67",
      "heading": "Special provisions as to penalties",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-67",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/12"
    },
    {
      "path": "schedule/14/part/13",
      "kind": "part",
      "number": "13",
      "heading": "Other amendments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/68",
      "kind": "paragraph",
      "number": "68",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-68",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/part/13"
    },
    {
      "path": "schedule/15",
      "kind": "schedule",
      "number": "15",
      "heading": "Multinational top-up tax: elections",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/15/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Long term elections",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-15/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Annual elections",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-15/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/15"
    },
    {
      "path": "schedule/16",
      "kind": "schedule",
      "number": "16",
      "heading": "Multinational top-up tax: transitional provision",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/16/part/1",
      "kind": "part",
      "number": "1",
      "heading": "General transitional measures",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Transitional relief for substance-based income exclusion",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Intra-group transfers before entry into regime",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/2A",
      "kind": "paragraph",
      "number": "2A",
      "heading": "Transitional extension to deadline for elections",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16/paragraph-2A",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Transitional safe harbour",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/part/2/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "General transitional safe harbour election",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/16/part/2"
    },
    {
      "path": "schedule/16/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Election",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/16/part/2/chapter/1"
    },
    {
      "path": "schedule/16/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Qualified financial statements and basis of calculations",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/16/part/2/chapter/1"
    },
    {
      "path": "schedule/16/paragraph/4A",
      "kind": "paragraph",
      "number": "4A",
      "heading": "Accounts or statements reflecting purchase price accounting adjustments",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16/paragraph-4A",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/2/chapter/1"
    },
    {
      "path": "schedule/16/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Qualifying income tax expense",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/16/part/2/chapter/1"
    },
    {
      "path": "schedule/16/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Adjustments",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/16/part/2/chapter/1"
    },
    {
      "path": "schedule/16/paragraph/6A",
      "kind": "paragraph",
      "number": "6A",
      "heading": "Deduction and non-inclusion arrangements and duplicate loss arrangements",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16/paragraph-6A",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/2/chapter/1"
    },
    {
      "path": "schedule/16/paragraph/6B",
      "kind": "paragraph",
      "number": "6B",
      "heading": "Duplicate tax recognition arrangements",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16/paragraph-6B",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/2/chapter/1"
    },
    {
      "path": "schedule/16/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Threshold test",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/16/part/2/chapter/1"
    },
    {
      "path": "schedule/16/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "Simplified effective tax rate test",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/16/part/2/chapter/1"
    },
    {
      "path": "schedule/16/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": "Routine profits test",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/16/part/2/chapter/1"
    },
    {
      "path": "schedule/16/part/2/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Application of Chapter 1 to joint ventures etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/16/part/2"
    },
    {
      "path": "schedule/16/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "Application in the case of joint venture group",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/16/part/2/chapter/2"
    },
    {
      "path": "schedule/16/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Application to investment entities in same territory as owners",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/16/part/2/chapter/2"
    },
    {
      "path": "schedule/16/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "Minority owned members",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/16/part/2/chapter/2"
    },
    {
      "path": "schedule/16/part/2A",
      "kind": "part",
      "number": "2A",
      "heading": "UTPR transitional safe harbour election",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/12A",
      "kind": "paragraph",
      "number": "12A",
      "heading": "Election",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16/paragraph-12A",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/2A"
    },
    {
      "path": "schedule/16/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Transitional reporting election",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": "Transitional reporting election",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Pre-entry deferred tax assets and liabilities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": "Straddle periods",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/4"
    },
    {
      "path": "schedule/16/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": "Grace period",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/4"
    },
    {
      "path": "schedule/16/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": "General",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/16/part/4"
    },
    {
      "path": "schedule/16A",
      "kind": "schedule",
      "number": "16A",
      "heading": "Multinational top-up tax: safe harbours",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/16A/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Qualifying domestic top-up tax safe harbour",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/16A"
    },
    {
      "path": "schedule/16A/part/1/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Qualifying domestic top-up tax safe harbour election",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16A/part/1"
    },
    {
      "path": "schedule/16A/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Election for qualifying domestic top-up tax safe harbour",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16A/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/16A/part/1/chapter/1"
    },
    {
      "path": "schedule/16A/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Accredited qualifying domestic top-up tax",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16A/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/16A/part/1/chapter/1"
    },
    {
      "path": "schedule/16A/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Disqualifying conditions",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16A/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/16A/part/1/chapter/1"
    },
    {
      "path": "schedule/16A/part/1/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Application to non-standard members of a multinational group",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16A/part/1"
    },
    {
      "path": "schedule/16A/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Application in the case of joint venture group",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16A/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/16A/part/1/chapter/2"
    },
    {
      "path": "schedule/16A/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Application in the case of investment entities",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16A/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/16A/part/1/chapter/2"
    },
    {
      "path": "schedule/16A/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Application in the case of minority owned members",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16A/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/16A/part/1/chapter/2"
    },
    {
      "path": "schedule/16A/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Untaxed amounts: international expansion of groups",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16A"
    },
    {
      "path": "schedule/16A/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "No untaxed amounts for groups in initial phase of international expansion",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16A/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/16A/part/2"
    },
    {
      "path": "schedule/16A/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Simplified calculations for non-material members of group",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16A"
    },
    {
      "path": "schedule/16A/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "Election in respect of non-material members",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16A/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/16A/part/3"
    },
    {
      "path": "schedule/16A/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": "“Non-material member”",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16A/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/16A/part/3"
    },
    {
      "path": "schedule/16A/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "Accounting conditions",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16A/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/16A/part/3"
    },
    {
      "path": "schedule/16A/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Routine profits test",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16A/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/16A/part/3"
    },
    {
      "path": "schedule/16A/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "De minimis test",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16A/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/16A/part/3"
    },
    {
      "path": "schedule/16A/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": "Effective tax rate test",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16A/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/16A/part/3"
    },
    {
      "path": "schedule/16A/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": "Interpretation etc",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16A/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/16A/part/3"
    },
    {
      "path": "schedule/16A/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": "Interpretation etc",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16A/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/16A/part/3"
    },
    {
      "path": "schedule/17",
      "kind": "schedule",
      "number": "17",
      "heading": "Index of expressions defined or explained in Parts 3 and 4",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/18",
      "kind": "schedule",
      "number": "18",
      "heading": "Administration of domestic top-up tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/18/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Introduction",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-18/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/18"
    },
    {
      "path": "schedule/18/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Meaning of “filing member”",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-18/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/18"
    },
    {
      "path": "schedule/18/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Registration",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-18/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/18"
    },
    {
      "path": "schedule/18/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Other administrative provisions",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-18/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/18"
    },
    {
      "path": "schedule/18/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Other administrative provisions",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-18/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/18"
    },
    {
      "path": "schedule/18/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Amendments: penalties",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-18/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/18"
    },
    {
      "path": "schedule/18/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Other amendments",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-18/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/18"
    },
    {
      "path": "schedule/19",
      "kind": "schedule",
      "number": "19",
      "heading": "Dumping, subsidisation and safeguarding remedies",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/19/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Dumping and subsidisation remedies",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Introduction",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-19/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/19/part/1"
    },
    {
      "path": "schedule/19/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Notification etc",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-19/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/19/part/1"
    },
    {
      "path": "schedule/19/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Provisional remedies",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-19/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/19/part/1"
    },
    {
      "path": "schedule/19/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Definitive remedies",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-19/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/19/part/1"
    },
    {
      "path": "schedule/19/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Reviews etc",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-19/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/19/part/1"
    },
    {
      "path": "schedule/19/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Revocation in the public interest",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-19/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/19/part/1"
    },
    {
      "path": "schedule/19/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Power to request assistance etc",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-19/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/19/part/1"
    },
    {
      "path": "schedule/19/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Safeguarding remedies",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "Introduction",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-19/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/19/part/2"
    },
    {
      "path": "schedule/19/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": "Notification etc",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-19/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/19/part/2"
    },
    {
      "path": "schedule/19/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "Provisional remedies",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-19/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/19/part/2"
    },
    {
      "path": "schedule/19/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Definitive remedies",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-19/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/19/part/2"
    },
    {
      "path": "schedule/19/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "Reviews etc",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-19/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/19/part/2"
    },
    {
      "path": "schedule/19/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": "Revocation in the public interest",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-19/paragraph-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/19/part/2"
    },
    {
      "path": "schedule/19/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": "Power to request assistance etc",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-19/paragraph-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/19/part/2"
    },
    {
      "path": "schedule/19/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Consequential and related provision",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-19/paragraph-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/19/part/3"
    },
    {
      "path": "schedule/19/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-19/paragraph-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/19/part/3"
    },
    {
      "path": "schedule/19/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Commencement",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-19/paragraph-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/19/part/4"
    },
    {
      "path": "schedule/20",
      "kind": "schedule",
      "number": "20",
      "heading": "Bilateral safeguarding remedies",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/20/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Amendments to TCTA 2018",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/20"
    },
    {
      "path": "schedule/20/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-20/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/20/part/1"
    },
    {
      "path": "schedule/20/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-20/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/20/part/1"
    },
    {
      "path": "schedule/20/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Commencement",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/20"
    },
    {
      "path": "schedule/20/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-20/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/20/part/2"
    },
    {
      "path": "schedule/21",
      "kind": "schedule",
      "number": "21",
      "heading": "Soft drinks industry levy: flavour concentrates",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/21/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Introduction",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-21/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/21"
    },
    {
      "path": "schedule/21/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Meaning of “soft drink” and “package”",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-21/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/21"
    },
    {
      "path": "schedule/21/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Meaning of “prepared drinks”",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-21/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/21"
    },
    {
      "path": "schedule/21/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Sugar content condition",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-21/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/21"
    },
    {
      "path": "schedule/21/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Exempt soft drinks",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-21/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/21"
    },
    {
      "path": "schedule/21/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Levy rates",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-21/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/21"
    },
    {
      "path": "schedule/21/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Tax credits",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-21/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/21"
    },
    {
      "path": "schedule/21/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "Commencement",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-21/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/21"
    },
    {
      "path": "schedule/22",
      "kind": "schedule",
      "number": "22",
      "heading": "Reforms of HGV road user levy",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/22/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-22/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/22"
    },
    {
      "path": "schedule/22/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-22/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/22"
    },
    {
      "path": "schedule/22/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-22/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/22"
    },
    {
      "path": "schedule/22/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-22/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/22"
    },
    {
      "path": "schedule/22/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-22/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/22"
    },
    {
      "path": "schedule/22/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-22/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/22"
    },
    {
      "path": "schedule/22/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-22/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/22"
    },
    {
      "path": "schedule/22/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-22/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/22"
    },
    {
      "path": "schedule/22/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-22/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/22"
    },
    {
      "path": "schedule/22/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-22/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/22"
    },
    {
      "path": "schedule/22/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-22/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/22"
    },
    {
      "path": "schedule/22/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-22/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/22"
    },
    {
      "path": "schedule/23",
      "kind": "schedule",
      "number": "23",
      "heading": "Freeports and investment zones: consequential amendments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/23/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "FA 2003",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "FA 2003",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "FA 2003",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "FA 2003",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "FA 2003",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "FA 2003",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "FA 2003",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "FA 2003",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": "CAA 2001",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "CAA 2001",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "CAA 2001",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "CAA 2001",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": "CAA 2001",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": "CAA 2001",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": "CAA 2001",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": "CAA 2001",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": "FA 2021",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": "FA 2021",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": "FA 2021",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": "National Insurance Contributions Act 2022",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-20",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": "National Insurance Contributions Act 2022",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": "National Insurance Contributions Act 2022",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-22",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": "National Insurance Contributions Act 2022",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-23",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": "National Insurance Contributions Act 2022",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-24",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": "National Insurance Contributions Act 2022",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-25",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": "National Insurance Contributions Act 2022",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-26",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": "National Insurance Contributions Act 2022",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-27",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/23"
    },
    {
      "path": "schedule/24",
      "kind": "schedule",
      "number": "24",
      "heading": "Homes for Ukraine Sponsorship Scheme: exemptions from tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/24/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Income tax and corporation tax",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-24/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/24"
    },
    {
      "path": "schedule/24/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Annual tax on enveloped dwellings",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-24/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/24"
    },
    {
      "path": "schedule/24/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Stamp duty land tax",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-24/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/24"
    },
    {
      "path": "schedule/24/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Regulations",
      "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-24/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/24"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 972,
  "changes_made_to_url": "https://openlegislation.uk/finance-no-2-act-2023/changes.json",
  "changes_made_by": 1084,
  "changes_made_by_url": "https://openlegislation.uk/finance-no-2-act-2023/changes/by-it.json",
  "instruments_made_under": 21,
  "instruments_made_under_url": "https://openlegislation.uk/finance-no-2-act-2023/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/30",
    "retrieved_at": "2026-10-29T08:52:11.242356+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."
}