{
  "url": "https://openlegislation.uk/finance-act-1990/schedule-17/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-1990/schedule-17/paragraph-6.json",
  "legislation": "ukpga/1990/29",
  "legislation_title": "Finance Act 1990",
  "legislation_url": "https://openlegislation.uk/finance-act-1990",
  "path": "schedule/17/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "(1) Section 25 (qualifying expenditure) shall be amended as follows.\n(2) In subsection (1)(a)(ii) the words from “in the case of a person” to “of a company” shall be omitted.\n(3) Subsection (2) shall be omitted.\n(4) In subsection (3) the words “, but not being a company,” shall be omitted.\n(5) In subsection (4)—\n(a) in paragraph (a) the words “(whether a company or not)” shall be omitted; and\n(b) in paragraph (b) the words “, in the case of a person other than a company,” shall be omitted.",
  "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/1990/29/schedule/17/paragraph/6",
    "retrieved_at": "2026-10-29T09:43:04.265975+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."
}