{
  "url": "https://openlegislation.uk/general-and-special-commissioners-amendment-of-enactments-regulations-1994/schedule-1/paragraph-25",
  "json_url": "https://openlegislation.uk/general-and-special-commissioners-amendment-of-enactments-regulations-1994/schedule-1/paragraph-25.json",
  "legislation": "uksi/1994/1813",
  "legislation_title": "The General and Special Commissioners (Amendment of Enactments) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/general-and-special-commissioners-amendment-of-enactments-regulations-1994",
  "path": "schedule/1/paragraph/25",
  "kind": "paragraph",
  "number": "25",
  "heading": "Finance Act 1994 c. 9",
  "text": "In Schedule 19—\n(a) in paragraph 16 for the words “Save as otherwise provided in the Taxes Acts” there shall be substituted the words “section 56B of this Act”;\n(b) in paragraph 17(1) the word “lawful” shall be omitted;\n(c) in paragraph 34(1) for the word “return” where it first occurs there shall be substituted the words “the Special Commissioners Regulations”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1813/schedule/1/paragraph/25",
    "retrieved_at": "2026-10-29T13:29:48.105318+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."
}