{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-5/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-5/paragraph-7.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "schedule/5/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "Regulations made under—\n(a) paragraph 21 of Schedule 18 to FA 1998 by virtue of the amendments made by paragraph 1 of this Schedule, or\n(b) section 12B of TMA 1970 by virtue of the amendments made by paragraph 3 of this Schedule,\nhave effect in relation to such accounting periods or tax years beginning on or after 1 April 2023 as are specified in the regulations.",
  "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/5/paragraph/7",
    "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."
}