{
  "url": "https://openlegislation.uk/income-tax-act-2007-amendment-no-2-order-2007/article-3",
  "json_url": "https://openlegislation.uk/income-tax-act-2007-amendment-no-2-order-2007/article-3.json",
  "legislation": "uksi/2007/1820",
  "legislation_title": "The Income Tax Act 2007 (Amendment) (No. 2) Order 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007-amendment-no-2-order-2007",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Amendments to the Finance Act 2002",
  "text": "In the Finance Act 2002, in paragraph 12 of Schedule 16 (tax relief certificates), in sub-paragraphs (4) and (5), for “(2)” substitute “(2B)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2002 c. 23."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/1820/article/3",
    "retrieved_at": "2026-10-29T03:50:22.209093+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."
}