{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/section-346",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/section-346.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "section/346",
  "kind": "section",
  "number": "346",
  "heading": "Exemptions from tax",
  "text": "(1) Schedule 24 makes provision about the Homes for Ukraine Sponsorship Scheme in relation to—\n(a) income tax\n(b) corporation tax;\n(c) annual tax on enveloped dwellings;\n(d) stamp duty land tax.\n(2) In this section and in Schedule 24, “the Homes for Ukraine Sponsorship Scheme” means the scheme contained in paragraphs UKR 11.1 to UKR 20.2 of Appendix Ukraine Scheme to the immigration rules (within the meaning of the Immigration Act 1971).",
  "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/346",
    "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."
}