{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-27",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-27.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "schedule/23/paragraph/27",
  "kind": "paragraph",
  "number": "27",
  "heading": "National Insurance Contributions Act 2022",
  "text": "In section 13(2)—\n(a) omit the definition of “freeport tax site”, and\n(b) at the end insert—\n““special tax site” has the meaning given by section 113 of the Finance Act 2021 (designation of special tax sites).”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/30/schedule/23/paragraph/27",
    "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."
}