{
  "url": "https://openlegislation.uk/finance-act-1985/schedule-27/part-VI/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-1985/schedule-27/part-VI/paragraph-4.json",
  "legislation": "ukpga/1985/54",
  "legislation_title": "Finance Act 1985",
  "legislation_url": "https://openlegislation.uk/finance-act-1985",
  "path": "schedule/27/part/VI/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "The repeals in sections 378, 379, 386 and 387 of the Income and Corporation Taxes Act 1970 have effect with respect to expenditure incurred on or after 1st April 1986.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1985/54/schedule/27/part/VI/paragraph/4",
    "retrieved_at": "2026-10-29T09:59:59.788314+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."
}