{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-1032",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-1032.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/1032",
  "kind": "section",
  "number": "1032",
  "heading": "Index of defined expressions",
  "text": "(1) Schedule 4 (index of defined expressions that apply for the purposes of this Act) has effect.\n(2) That Schedule lists the places where some of the expressions used in this Act are defined or otherwise explained.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/1032",
    "retrieved_at": "2026-10-29T09:13:03.599581+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."
}