{
  "url": "https://openlegislation.uk/postal-services-act-2000/schedule-4/paragraph-6",
  "json_url": "https://openlegislation.uk/postal-services-act-2000/schedule-4/paragraph-6.json",
  "legislation": "ukpga/2000/26",
  "legislation_title": "Postal Services Act 2000",
  "legislation_url": "https://openlegislation.uk/postal-services-act-2000",
  "path": "schedule/4/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "Nothing in this Part and nothing done under it shall be regarded as a scheme or arrangement for the purposes of section 30 of the Taxation of Chargeable Gains Act 1992 (tax-free benefits).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1992 c. 12."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/26/schedule/4/paragraph/6",
    "retrieved_at": "2026-10-29T09:20:44.870444+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."
}