{
  "url": "https://openlegislation.uk/finance-act-1983/schedule-8/paragraph-10",
  "json_url": "https://openlegislation.uk/finance-act-1983/schedule-8/paragraph-10.json",
  "legislation": "ukpga/1983/28",
  "legislation_title": "Finance Act 1983",
  "legislation_url": "https://openlegislation.uk/finance-act-1983",
  "path": "schedule/8/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "In this Part of this Schedule—\n“allowable expenditure” means expenditure which, in accordance with section 5 or section 5A of the principal Act, is allowable on a claim made by a participator under Schedule 7 to that Act; and\n“qualifying receipt” means a sum the amount of which falls, by virtue of subsection (6) of section 5 of the principal Act, to be applied by way of reduction in the amount of expenditure which would otherwise be allowable expenditure.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1983/28/schedule/8/paragraph/10",
    "retrieved_at": "2026-10-29T10:09:17.880534+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."
}