{
  "url": "https://openlegislation.uk/business-expansion-scheme-substitution-of-permitted-maximum-amount-order-1990/article-3",
  "json_url": "https://openlegislation.uk/business-expansion-scheme-substitution-of-permitted-maximum-amount-order-1990/article-3.json",
  "legislation": "uksi/1990/862",
  "legislation_title": "The Business Expansion Scheme (Substitution of Permitted Maximum Amount) Order 1990",
  "legislation_url": "https://openlegislation.uk/business-expansion-scheme-substitution-of-permitted-maximum-amount-order-1990",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Amendments to section 290A of the Income and Corporation Taxes Act 1988",
  "text": "In section 290A of the Income and Corporation Taxes Act 1988—\n(a) in subsection (1)(b) for “£500,000” there shall be substituted “£750,000”; and\n(b) in subsection (4)(b) for “£500,000” there shall be substituted “£750,000”, in both places.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/862/article/3",
    "retrieved_at": "2026-10-29T15:21:34.368395+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."
}