{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/section-188",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/section-188.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "section/188",
  "kind": "section",
  "number": "188",
  "heading": "Further provision about elections under section 187",
  "text": "(1) Paragraph 1 of Schedule 15 (long term elections) applies to an election under section 187.\n(2) But that paragraph has effect for the purposes of such an election as if—\n(a) sub-paragraph (4) were omitted (so that there is no restriction on revoking the election), and\n(b) sub-paragraph (5) were omitted (as an election under this section cannot be made again once revoked).",
  "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/section/188",
    "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."
}