{
  "url": "https://openlegislation.uk/finance-act-1989/schedule-4/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-1989/schedule-4/paragraph-2.json",
  "legislation": "ukpga/1989/26",
  "legislation_title": "Finance Act 1989",
  "legislation_url": "https://openlegislation.uk/finance-act-1989",
  "path": "schedule/4/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) In section 171(4) (limit on pay of which half may be exempt from tax) for “£3,000” there shall be substituted “£4,000”.\n(2) This paragraph shall have effect in relation to profit-related pay paidby reference to profit periods beginning on or after 1st April 1989.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1989/26/schedule/4/paragraph/2",
    "retrieved_at": "2026-10-29T09:46:42.124806+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."
}