{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-421",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-421.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/421",
  "kind": "section",
  "number": "421",
  "heading": "Admission rights: supplementary",
  "text": "(1) This section applies for the purposes of section 420.\n(2) Condition C is to be treated as met even if the right does not apply on days which are specified by the charity as event days, provided no more than 5 days are so specified in relation to the applicable period.\n(3) The applicable period is—\n(a) the period during which the right applies, in the case of a right which applies for a period of 12 months, or\n(b) each calendar year during all or part of which the right applies, in the case of a right which applies for a period of more than 12 months.\n(4) An “event day” is a day on which an event is to take place on the premises to which the right relates.\n(5) In condition D the “same right of admission” means a right relating to the same property, classes of persons and periods of time as the right received in consequence of the gift.",
  "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/421",
    "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."
}