{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-882",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-882.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": "section/882",
  "kind": "section",
  "number": "882",
  "heading": "Consequential amendments",
  "text": "(1) Schedule 1 (which contains consequential amendments) has effect.\n(2) The Treasury may by order make such modifications of any enactment or provision made under an enactment as the Treasury consider appropriate in consequence of this Act.\n(3) In subsection (2) “modifications” includes amendments or repeals.\n(4) An order under subsection (2)—\n(a) must not change the effect of the law as it was immediately before 6th April 2005, and\n(b) may include such transitional or saving provision as the Treasury consider appropriate.\n(5) Subsection (4)(a) does not apply so far as an order contains provision made in consequence of a change already made by this Act in the effect of the law.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 882 wholly in force at 6.4.2005; s. 882(2)-(5) in force at Royal Assent and s. 882(1) in force at 6.4.2005 see s. 883"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/882",
    "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."
}