{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16A/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16A/paragraph-2.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "schedule/16A/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Accredited qualifying domestic top-up tax",
  "text": "(1) A qualifying domestic top-up tax is accredited for the purposes of an election under paragraph 1 if that tax is specified as such in , or in accordance with, regulations made by the Treasury.\n(1A) Regulations may provide for the accreditation of a tax by specification in a notice published by the Commissioners for His Majesty’s Revenue and Customs in accordance with the regulations.\n(1B) Regulations, or a notice, must identify the accounting periods to which the accreditation applies.\n(1C) Regulations under this paragraph may provide for the accreditation of a tax to have effect from a time before the tax was specified (but may not provide for the accreditation of a tax to cease to have effect in relation to accounting periods commencing before the regulations are made).\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 16A inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 41(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 16A para. 2 renumbered as Sch. 16A para. 2(1) (7.11.2024) by Finance Act 2025 (c. 8), Sch. 4 para. 51(3)(b)(i)(4)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 16A para. 2(1) inserted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 51(3)(b)(ii), 72(1)(d)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sch. 16A para. 2(1A)-(1C) inserted (in relation to accounting periods commencing on or after 31.12.2023) by Finance Act 2025 (c. 8), Sch. 4 paras. 51(3)(b)(iii), 72(1)(d)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Sch. 16A para. 2(2) omitted (in relation to accounting periods beginning on or after 31.12.2025) by virtue of Finance Act 2026 (c. 11), Sch. 8 paras. 31, 53(1)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Sch. 16A para. 2(3) omitted (in relation to accounting periods beginning on or after 31.12.2025) by virtue of Finance Act 2026 (c. 11), Sch. 8 paras. 31, 53(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/30/schedule/16A/paragraph/2",
    "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."
}