{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-20/paragraph-1",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-20/paragraph-1.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "schedule/20/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) Section 13 of TCTA 2018 is amended as follows.\n(2) In subsection (1)—\n(a) omit the “and” at the end of paragraph (a);\n(b) at the end insert\n“, and\n(c) Schedule 5A (increase in imports as a result of free trade agreement causing serious injury to UK producers).”\n(3) In subsection (2), for “Schedule 4 or 5” substitute “Schedule 4, 5 or 5A”.\n(4) In subsection (3), after “Schedule 5” insert “or 5A”\n(5) In subsection (4), in the words before paragraph (a), for “Schedule 4 or 5” substitute “Schedule 4, 5 or 5A”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 20 para. 1 not in force at Royal Assent, see Sch. 20 para. 3(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 20 para. 1 in force at 13.5.2024 by S.I. 2024/522, reg. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/30/schedule/20/paragraph/1",
    "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."
}