{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-3.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/3",
  "kind": "paragraph",
  "number": "3",
  "heading": "FA 2003",
  "text": "In section 81—\n(a) in subsection (1A)(aa), for “freeport tax sites” substitute “special tax sites”, and\n(b) in subsection (1B)(eb)—\n(i) for “freeport tax sites” substitute “special tax sites”, and\n(ii) for “qualifying freeport land” substitute “qualifying land”.",
  "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/3",
    "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."
}