{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-2/paragraph-141",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-2/paragraph-141.json",
  "legislation": "ukpga/2005/5",
  "legislation_title": "Income Tax (Trading and Other Income) Act 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
  "path": "schedule/2/paragraph/141",
  "kind": "paragraph",
  "number": "141",
  "heading": null,
  "text": "(1) Neither—\n(a) the Treasury specification rules, nor\n(b) the Treasury authorisation rules,\napply to any scheme which was certified as mentioned in section 326(3)(b), (4)(b) or (5)(b) of ICTA before 31st July 1995.\n(2) In sub-paragraph (1)—\n“the Treasury specification rules” means sections 705(1)(b) and (2) to (4) and 706 of this Act, and\n“the Treasury authorisation rules” means sections 707 and 708 of this Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/schedule/2/paragraph/141",
    "retrieved_at": "2026-10-29T09:16:32.370392+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."
}