{
  "url": "https://openlegislation.uk/finance-act-1998/schedule-5/paragraph-71",
  "json_url": "https://openlegislation.uk/finance-act-1998/schedule-5/paragraph-71.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "schedule/5/paragraph/71",
  "kind": "paragraph",
  "number": "71",
  "heading": null,
  "text": "For the purposes of paragraphs 66 to 70 an amount is “taken into account” if—\n(a) it is brought into account for tax purposes, or\n(b) it would have been so brought into account if the person concerned were chargeable to tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1998/36/schedule/5/paragraph/71",
    "retrieved_at": "2026-10-29T09:22:30.566925+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."
}