{
  "url": "https://openlegislation.uk/community-amateur-sports-clubs-exemptions-order-2014/article-3",
  "json_url": "https://openlegislation.uk/community-amateur-sports-clubs-exemptions-order-2014/article-3.json",
  "legislation": "uksi/2014/3327",
  "legislation_title": "The Community Amateur Sports Clubs (Exemptions) Order 2014",
  "legislation_url": "https://openlegislation.uk/community-amateur-sports-clubs-exemptions-order-2014",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Exemption for UK property income",
  "text": "In section 663(5)(a) of the Corporation Tax Act 2010 (exemption for UK property income) for “£20,000” substitute “£30,000”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/3327/article/3",
    "retrieved_at": "2026-10-28T23:53:22.244047+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."
}