{
  "url": "https://openlegislation.uk/finance-act-2002",
  "json_url": "https://openlegislation.uk/finance-act-2002.json",
  "id": "ukpga/2002/23",
  "title": "Finance Act 2002",
  "long_title": "An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.",
  "citation": "2002 c. 23",
  "type": "ukpga",
  "year": "2002",
  "number": "23",
  "version": "current",
  "date": "2002-07-24",
  "revised": true,
  "valid_from": "2026-03-18",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 18,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-2002/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Excise duties",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1/crossheading/tobacco-products-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Tobacco products duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Rates of tobacco products duty",
      "url": "https://openlegislation.uk/finance-act-2002/section-1",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/tobacco-products-duty"
    },
    {
      "path": "part/1/crossheading/alcoholic-liquor-duties",
      "kind": "crossheading",
      "number": null,
      "heading": "Alcoholic liquor duties",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Rates of duty on cider",
      "url": "https://openlegislation.uk/finance-act-2002/section-2",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/alcoholic-liquor-duties"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Duty on beverages made with spirits to be at spirits rate",
      "url": "https://openlegislation.uk/finance-act-2002/section-3",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/alcoholic-liquor-duties"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Reduced rates of duty on beer from small breweries",
      "url": "https://openlegislation.uk/finance-act-2002/section-4",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/alcoholic-liquor-duties"
    },
    {
      "path": "part/1/crossheading/hydrocarbon-oil-duties",
      "kind": "crossheading",
      "number": null,
      "heading": "Hydrocarbon oil duties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Biodiesel",
      "url": "https://openlegislation.uk/finance-act-2002/section-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/hydrocarbon-oil-duties"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Regulating trade in rebated heavy oil etc",
      "url": "https://openlegislation.uk/finance-act-2002/section-6",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/hydrocarbon-oil-duties"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Fuel substitutes",
      "url": "https://openlegislation.uk/finance-act-2002/section-7",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/hydrocarbon-oil-duties"
    },
    {
      "path": "part/1/crossheading/betting-and-gaming-duties",
      "kind": "crossheading",
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      "heading": "Betting and gaming duties",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "Amusement machine licences: excepted machines",
      "url": "https://openlegislation.uk/finance-act-2002/section-8",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/betting-and-gaming-duties"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Amusement machine licence duty: rates",
      "url": "https://openlegislation.uk/finance-act-2002/section-9",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/betting-and-gaming-duties"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Rates of gaming duty",
      "url": "https://openlegislation.uk/finance-act-2002/section-10",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/betting-and-gaming-duties"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Gaming duty to be chargeable in respect of sic bo and three card poker",
      "url": "https://openlegislation.uk/finance-act-2002/section-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/1/crossheading/betting-and-gaming-duties"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "Pool betting duty etc",
      "url": "https://openlegislation.uk/finance-act-2002/section-12",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/betting-and-gaming-duties"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "General betting duty: spread bets",
      "url": "https://openlegislation.uk/finance-act-2002/section-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/1/crossheading/betting-and-gaming-duties"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "General betting duty: overseas bet-brokers",
      "url": "https://openlegislation.uk/finance-act-2002/section-14",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/betting-and-gaming-duties"
    },
    {
      "path": "part/1/crossheading/vehicle-excise-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Vehicle excise duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Cars registered on or after 1st March 2001: rates of duty",
      "url": "https://openlegislation.uk/finance-act-2002/section-15",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/vehicle-excise-duty"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Vans registered on or after 1st March 2001: rates of duty",
      "url": "https://openlegislation.uk/finance-act-2002/section-16",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/vehicle-excise-duty"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Disclosure of information for vehicle excise duty exemptions",
      "url": "https://openlegislation.uk/finance-act-2002/section-17",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/vehicle-excise-duty"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Motorcycles (and motorcycle trade licences): rates of duty",
      "url": "https://openlegislation.uk/finance-act-2002/section-18",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/vehicle-excise-duty"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Registered vehicles etc",
      "url": "https://openlegislation.uk/finance-act-2002/section-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/vehicle-excise-duty"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Calculating cylinder capacity of vehicles",
      "url": "https://openlegislation.uk/finance-act-2002/section-20",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/vehicle-excise-duty"
    },
    {
      "path": "part/1/crossheading/general",
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      "number": null,
      "heading": "General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Drawback of excise duty",
      "url": "https://openlegislation.uk/finance-act-2002/section-21",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/general"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Value added tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Disallowance of input tax where consideration not paid",
      "url": "https://openlegislation.uk/finance-act-2002/section-22",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Flat-rate scheme",
      "url": "https://openlegislation.uk/finance-act-2002/section-23",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "Invoices",
      "url": "https://openlegislation.uk/finance-act-2002/section-24",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "Relief from VAT on acquisition if importation would attract relief",
      "url": "https://openlegislation.uk/finance-act-2002/section-25",
      "extent": null,
      "status": "repealed",
      "parent": "part/2"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "Income tax, corporation tax and capital gains tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/3/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Charge and rate bands",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/3/chapter/1/crossheading/income-tax",
      "kind": "crossheading",
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      "heading": "Income tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/1"
    },
    {
      "path": "section/26",
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      "number": "26",
      "heading": "Charge and rates for 2002-03",
      "url": "https://openlegislation.uk/finance-act-2002/section-26",
      "extent": null,
      "status": "repealed",
      "parent": "part/3/chapter/1/crossheading/income-tax"
    },
    {
      "path": "section/27",
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      "number": "27",
      "heading": "Indexed rate bands for 2002-03: PAYE deductions etc",
      "url": "https://openlegislation.uk/finance-act-2002/section-27",
      "extent": null,
      "status": "repealed",
      "parent": "part/3/chapter/1/crossheading/income-tax"
    },
    {
      "path": "section/28",
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      "number": "28",
      "heading": "Personal allowance for 2003-04 for those aged under 65",
      "url": "https://openlegislation.uk/finance-act-2002/section-28",
      "extent": null,
      "status": "repealed",
      "parent": "part/3/chapter/1/crossheading/income-tax"
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": "Personal allowances for 2003-04 for those aged 65 or over",
      "url": "https://openlegislation.uk/finance-act-2002/section-29",
      "extent": null,
      "status": "repealed",
      "parent": "part/3/chapter/1/crossheading/income-tax"
    },
    {
      "path": "part/3/chapter/1/crossheading/corporation-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Corporation tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/1"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": "Charge and main rate for financial year 2003",
      "url": "https://openlegislation.uk/finance-act-2002/section-30",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/1/crossheading/corporation-tax"
    },
    {
      "path": "section/31",
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      "number": "31",
      "heading": "Small companies’ rate and fraction for financial year 2002",
      "url": "https://openlegislation.uk/finance-act-2002/section-31",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/1/crossheading/corporation-tax"
    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": "Corporation tax starting rate and fraction for financial year 2002",
      "url": "https://openlegislation.uk/finance-act-2002/section-32",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/1/crossheading/corporation-tax"
    },
    {
      "path": "part/3/chapter/2",
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      "heading": "Other provisions",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/3/chapter/2/crossheading/employment-income-and-related-matters",
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      "heading": "Employment income and related matters",
      "url": null,
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      "parent": "part/3/chapter/2"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": "Employer-subsidised public transport bus services",
      "url": "https://openlegislation.uk/finance-act-2002/section-33",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/2/crossheading/employment-income-and-related-matters"
    },
    {
      "path": "section/34",
      "kind": "section",
      "number": "34",
      "heading": "Car fuel: calculation of cash equivalent of benefit",
      "url": "https://openlegislation.uk/finance-act-2002/section-34",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/2/crossheading/employment-income-and-related-matters"
    },
    {
      "path": "section/35",
      "kind": "section",
      "number": "35",
      "heading": "Statutory paternity pay and statutory adoption pay",
      "url": "https://openlegislation.uk/finance-act-2002/section-35",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/2/crossheading/employment-income-and-related-matters"
    },
    {
      "path": "section/36",
      "kind": "section",
      "number": "36",
      "heading": "Exemption of minor benefits: application to non-cash vouchers",
      "url": "https://openlegislation.uk/finance-act-2002/section-36",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/2/crossheading/employment-income-and-related-matters"
    },
    {
      "path": "section/37",
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      "number": "37",
      "heading": "Minor amendments to Schedule E charge",
      "url": "https://openlegislation.uk/finance-act-2002/section-37",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/2/crossheading/employment-income-and-related-matters"
    },
    {
      "path": "section/38",
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      "number": "38",
      "heading": "Provision of services through an intermediary: minor amendments",
      "url": "https://openlegislation.uk/finance-act-2002/section-38",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/2/crossheading/employment-income-and-related-matters"
    },
    {
      "path": "section/39",
      "kind": "section",
      "number": "39",
      "heading": "Employee share ownership plans: minor amendments",
      "url": "https://openlegislation.uk/finance-act-2002/section-39",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/2/crossheading/employment-income-and-related-matters"
    },
    {
      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": "Treatment of deductions from payments to sub-contractors",
      "url": "https://openlegislation.uk/finance-act-2002/section-40",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/2/crossheading/employment-income-and-related-matters"
    },
    {
      "path": "section/41",
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      "number": "41",
      "heading": "Parliamentary visits to EU candidate countries: tax treatment of members’ expenses",
      "url": "https://openlegislation.uk/finance-act-2002/section-41",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/2/crossheading/employment-income-and-related-matters"
    },
    {
      "path": "part/3/chapter/2/crossheading/chargeable-gains",
      "kind": "crossheading",
      "number": null,
      "heading": "Chargeable gains",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2"
    },
    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": "Reallocation within group of gain or loss accruing under section 179",
      "url": "https://openlegislation.uk/finance-act-2002/section-42",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/2/crossheading/chargeable-gains"
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": "Roll-over of degrouping charge on business assets",
      "url": "https://openlegislation.uk/finance-act-2002/section-43",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/2/crossheading/chargeable-gains"
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": "Exemptions for disposals by companies with substantial shareholding",
      "url": "https://openlegislation.uk/finance-act-2002/section-44",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2/crossheading/chargeable-gains"
    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": "Share exchanges and company reconstructions",
      "url": "https://openlegislation.uk/finance-act-2002/section-45",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2/crossheading/chargeable-gains"
    },
    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": "Taper relief: holding period for business assets",
      "url": "https://openlegislation.uk/finance-act-2002/section-46",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/2/crossheading/chargeable-gains"
    },
    {
      "path": "section/47",
      "kind": "section",
      "number": "47",
      "heading": "Taper relief: minor amendments",
      "url": "https://openlegislation.uk/finance-act-2002/section-47",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/2/crossheading/chargeable-gains"
    },
    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": "Use of trading losses against chargeable gains",
      "url": "https://openlegislation.uk/finance-act-2002/section-48",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/2/crossheading/chargeable-gains"
    },
    {
      "path": "section/49",
      "kind": "section",
      "number": "49",
      "heading": "Election to forgo roll-over relief on transfer of business",
      "url": "https://openlegislation.uk/finance-act-2002/section-49",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2/crossheading/chargeable-gains"
    },
    {
      "path": "section/50",
      "kind": "section",
      "number": "50",
      "heading": "Shares acquired on same day: election for alternative treatment",
      "url": "https://openlegislation.uk/finance-act-2002/section-50",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2/crossheading/chargeable-gains"
    },
    {
      "path": "section/51",
      "kind": "section",
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      "path": "schedule/9/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Finance Act 2000",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-9/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/2"
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    {
      "path": "schedule/9/part/3",
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      "extent": null,
      "status": null,
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    {
      "path": "schedule/9/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "General commencement date",
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      "extent": null,
      "status": null,
      "parent": "schedule/9/part/3"
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    {
      "path": "schedule/9/paragraph/8",
      "kind": "paragraph",
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      "heading": "Commencement provision for certain consequential amendments",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-9/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/part/3"
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      "path": "schedule/10",
      "kind": "schedule",
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      "heading": "Chargeable gains: taper relief: minor amendments",
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      "extent": "E+W+S+N.I.",
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      "parent": null
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    {
      "path": "schedule/10/paragraph/1",
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      "number": "1",
      "heading": "Introduction",
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      "status": "repealed",
      "parent": "schedule/10"
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      "path": "schedule/10/paragraph/2",
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      "url": "https://openlegislation.uk/finance-act-2002/schedule-10/paragraph-2",
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      "parent": "schedule/10"
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      "path": "schedule/10/paragraph/3",
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      "path": "schedule/10/paragraph/4",
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      "heading": "Meaning of “holding company\"",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-10/paragraph-4",
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      "status": "repealed",
      "parent": "schedule/10"
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      "path": "schedule/10/paragraph/5",
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      "heading": "Meaning of “interest in shares\"",
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      "status": "repealed",
      "parent": "schedule/10"
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    {
      "path": "schedule/10/paragraph/6",
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      "heading": "Meaning of “joint venture company\" and “qualifying shareholding\"",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-10/paragraph-6",
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      "status": "repealed",
      "parent": "schedule/10"
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      "path": "schedule/10/paragraph/7",
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      "heading": "Meaning of “ordinary share capital\"",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-10/paragraph-7",
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      "status": "repealed",
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      "path": "schedule/10/paragraph/8",
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      "number": "8",
      "heading": "Debentures to be treated as shares",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-10/paragraph-8",
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      "status": "repealed",
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      "path": "schedule/10/paragraph/9",
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      "heading": "Meaning of “trading company\"",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-10/paragraph-9",
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      "status": "repealed",
      "parent": "schedule/10"
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    {
      "path": "schedule/10/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "Meaning of “trading group\"",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-10/paragraph-10",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/10"
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    {
      "path": "schedule/10/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Joint venture companies",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-10/paragraph-11",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/10"
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    {
      "path": "schedule/10/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "Joint enterprise companies",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-10/paragraph-12",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/10"
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    {
      "path": "schedule/11",
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      "heading": "Chargeable gains: deduction of personal losses from gains treated as accruing to settlors",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
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    {
      "path": "schedule/11/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Introduction",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-11/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/11"
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    {
      "path": "schedule/11/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Section 2",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-11/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11"
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    {
      "path": "schedule/11/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Section 77",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-11/paragraph-3",
      "extent": "E+W+S+N.I.",
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      "parent": "schedule/11"
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    {
      "path": "schedule/11/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Section 86",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-11/paragraph-4",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11"
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      "path": "schedule/11/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Section 86A",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-11/paragraph-5",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11"
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      "path": "schedule/11/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Section 87",
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      "extent": "E+W+S+N.I.",
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      "parent": "schedule/11"
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    {
      "path": "schedule/11/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Commencement",
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      "extent": null,
      "status": null,
      "parent": "schedule/11"
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      "path": "schedule/11/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "Election for Schedule to apply for years earlier than 2003-04",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-11/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/11"
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      "path": "schedule/12",
      "kind": "schedule",
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      "heading": "Tax relief for expenditure on research and development",
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      "extent": "E+W+S+N.I.",
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      "parent": null
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      "path": "schedule/12/part/1",
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      "heading": "Entitlement to relief for R&D expenditure: large companies",
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      "extent": null,
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      "path": "schedule/12/paragraph/1",
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      "heading": "Entitlement to relief under this Part",
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      "parent": "schedule/12/part/1"
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    {
      "path": "schedule/12/paragraph/2",
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      "path": "schedule/12/paragraph/3",
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      "heading": "Qualifying R&D expenditure",
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      "path": "schedule/12/paragraph/4",
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      "heading": "Qualifying expenditure on direct research and development",
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      "path": "schedule/12/paragraph/5",
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      "heading": "Expenditure on research and development directly undertaken on company’s behalf",
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      "path": "schedule/12/paragraph/6",
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      "heading": "Qualifying expenditure on contributions to independent research and development",
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      "path": "schedule/12/part/2",
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      "heading": "Entitlement to relief for R&D expenditure: work subcontracted to small or medium-sized enterprise",
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      "path": "schedule/12/paragraph/7",
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      "heading": "Entitlement to relief under this Part",
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      "parent": "schedule/12/part/2"
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    {
      "path": "schedule/12/paragraph/8",
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      "heading": "Qualifying sub-contracted R&D expenditure",
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      "path": "schedule/12/paragraph/9",
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      "heading": "Expenditure on research and development directly undertaken by the SME",
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      "path": "schedule/12/paragraph/10",
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      "heading": "Expenditure on research and development directly undertaken on SME’s behalf",
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      "parent": "schedule/12/part/2"
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      "path": "schedule/12/part/2A",
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      "extent": "E+W+S+N.I.",
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      "parent": "schedule/12"
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      "path": "schedule/12/part/2A/crossheading/entitlement-to-relief-under-this-part",
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      "number": null,
      "heading": "Entitlement to relief under this Part",
      "url": null,
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      "parent": "schedule/12/part/2A"
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    {
      "path": "schedule/12/paragraph/10A",
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      "parent": "schedule/12/part/2A/crossheading/entitlement-to-relief-under-this-part"
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      "path": "schedule/12/part/2A/crossheading/qualifying-additional-sme-expenditure",
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    {
      "path": "schedule/12/paragraph/10B",
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      "path": "schedule/12/part/2A/crossheading/capped-sme-expenditure",
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      "path": "schedule/12/paragraph/10C",
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      "path": "schedule/12/part/3",
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      "heading": "The relief",
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      "path": "schedule/12/paragraph/11",
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      "parent": "schedule/12/part/3"
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      "path": "schedule/12/part/4",
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      "heading": "Special provision for giving relief to insurance companies",
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      "path": "schedule/12/paragraph/12",
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      "path": "schedule/12/paragraph/13",
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      "heading": "Entitlement to relief in respect of “I minus E\" basis",
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      "path": "schedule/12/part/5",
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      "path": "schedule/12/paragraph/14",
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      "path": "schedule/12/paragraph/15",
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      "heading": "Refunds of contributions to independent research and development etc",
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      "extent": "E+W+S+N.I.",
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      "parent": "schedule/12/part/5"
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      "path": "schedule/12/paragraph/16",
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      "heading": "Artificially inflated claims for deduction",
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      "parent": "schedule/12/part/5"
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      "path": "schedule/12/part/6",
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      "heading": "General provisions",
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      "parent": "schedule/12"
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      "path": "schedule/12/paragraph/17",
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      "parent": "schedule/12/part/6"
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    {
      "path": "schedule/12/paragraph/18",
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      "heading": "Meaning of “qualifying body\"",
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      "parent": "schedule/12/part/6"
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      "path": "schedule/12/paragraph/19",
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      "number": "19",
      "heading": "Other definitions etc",
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      "extent": "E+W+S+N.I.",
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      "parent": "schedule/12/part/6"
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      "path": "schedule/12/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": "Transitional provision",
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      "parent": "schedule/12/part/6"
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    {
      "path": "schedule/13",
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      "number": "13",
      "heading": "Tax relief for expenditure on vaccine research etc",
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      "extent": "E+W+S+N.I.",
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      "parent": null
    },
    {
      "path": "schedule/13/part/1",
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      "number": "1",
      "heading": "Entitlement to relief",
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      "extent": null,
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      "parent": "schedule/13"
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    {
      "path": "schedule/13/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Entitlement to relief under this Schedule",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-13/paragraph-1",
      "extent": "E+W+S+N.I.",
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      "parent": "schedule/13/part/1"
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    {
      "path": "schedule/13/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Qualifying expenditure",
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      "extent": "E+W+S+N.I.",
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      "parent": "schedule/13/part/1"
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    {
      "path": "schedule/13/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Qualifying expenditure on direct research and development",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-13/paragraph-3",
      "extent": "E+W+S+N.I.",
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      "parent": "schedule/13/part/1"
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    {
      "path": "schedule/13/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Qualifying R&D activity",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-13/paragraph-4",
      "extent": null,
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      "parent": "schedule/13/part/1"
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    {
      "path": "schedule/13/paragraph/5",
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      "heading": "Meaning of “relevant R&D”, “small or medium-sized enterprise”, “staffing costs”, “software or consumable items”, “relevant payments to the subjects of a clinical trial”, “subsidised” and “qualifying expenditure on externally provided workers.",
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      "extent": "E+W+S+N.I.",
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      "parent": "schedule/13/part/1"
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    {
      "path": "schedule/13/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Qualifying expenditure on sub-contracted research and development",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-13/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Conditions that must be satisfied by qualifying expenditure on sub-contracted research and development",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-13/paragraph-7",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "Treatment of sub-contractor payment where principal and sub-contractor are connected persons",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-13/paragraph-8",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": "Relevant expenditure of the sub-contractor",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-13/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "Election for connected persons treatment",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-13/paragraph-10",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Treatment of sub-contractor payment in other cases",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-13/paragraph-11",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "Qualifying expenditure on contributions to independent research and development",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-13/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Manner of giving effect to relief: small and medium-sized companies",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": "Application of this Part",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-13/paragraph-13",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/13/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": "Deduction in computing profits of trade",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-13/paragraph-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/13/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": "Alternative treatment of pre-trading expenditure: deemed trading loss",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-13/paragraph-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/13/paragraph/15A",
      "kind": "paragraph",
      "number": "15A",
      "heading": "Paragraphs 14 and 15: modifications for larger SMEs claiming R&D tax credits",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-13/paragraph-15A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/13/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": "Entitlement to tax credit",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-13/paragraph-16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/13/paragraph/16A",
      "kind": "paragraph",
      "number": "16A",
      "heading": "Entitlement to tax credit: modification for larger SMEs",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-13/paragraph-16A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/13/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": "Amount of credit",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-13/paragraph-17",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/13/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": "Payment in respect of tax credit",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-13/paragraph-18",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/13/paragraph/18A",
      "kind": "paragraph",
      "number": "18A",
      "heading": "Relief or tax credit only available where company is a going concern",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-13/paragraph-18A",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/13/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": "Restriction on losses carried forward",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-13/paragraph-19",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/13/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": "Payment in respect of tax credit not income",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-13/paragraph-20",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/13/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Manner of giving effect to relief: large companies",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": "Deduction in computing profits of trade",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-13/paragraph-21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/part/3"
    },
    {
      "path": "schedule/13/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Special provision for giving relief to insurance companies",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": "Treated as large companies",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-13/paragraph-22",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/part/4"
    },
    {
      "path": "schedule/13/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": "Entitlement to relief in respect of “I minus E\" basis",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-13/paragraph-23",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/part/4"
    },
    {
      "path": "schedule/13/part/5",
      "kind": "part",
      "number": "5",
      "heading": "Supplementary provisions",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": "Artificially inflated claims for deduction or tax credit",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-13/paragraph-24",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/5"
    },
    {
      "path": "schedule/13/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": "Refunds of contributions to independent research and development",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-13/paragraph-25",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/part/5"
    },
    {
      "path": "schedule/13/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": "Funding of tax credits",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-13/paragraph-26",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/part/5"
    },
    {
      "path": "schedule/13/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-13/paragraph-27",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/part/5"
    },
    {
      "path": "schedule/13/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": "Commencement and transitional provision",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-13/paragraph-28",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/5"
    },
    {
      "path": "schedule/14",
      "kind": "schedule",
      "number": "14",
      "heading": "Tax credits under Schedule 13: consequential amendments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "schedule/14/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Interest",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-14/paragraph-1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Claim must be made in tax return",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-14/paragraph-2",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Recovery of excessive tax credits",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-14/paragraph-3",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Claims for tax credits",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-14/paragraph-4",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Commencement",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-14/paragraph-5",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/14"
    },
    {
      "path": "schedule/15",
      "kind": "schedule",
      "number": "15",
      "heading": "R&D tax relief for small and medium-sized enterprises: minor and consequential amendments",
      "url": null,
      "extent": "E+W+S+N.I.",
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      "parent": null
    },
    {
      "path": "schedule/15/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2002/schedule-15/paragraph-1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2002/schedule-15/paragraph-2",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2002/schedule-15/paragraph-3",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2002/schedule-15/paragraph-4",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2002/schedule-15/paragraph-5",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15"
    },
    {
      "path": "schedule/16",
      "kind": "schedule",
      "number": "16",
      "heading": "Community investment tax relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "schedule/16/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Eligibility for tax relief",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Meaning of “investment\"",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Meaning of “the five year period\"",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-3",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/16/part/1"
    },
    {
      "path": "schedule/16/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Accredited community development finance institutions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/part/2/crossheading/application-of-chapter-2-of-part-7-of-ita-2007",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of Chapter 2 of Part 7 of ITA 2007",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/16/part/2"
    },
    {
      "path": "schedule/16/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-4",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/16/part/2/crossheading/application-of-chapter-2-of-part-7-of-ita-2007"
    },
    {
      "path": "schedule/16/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Qualifying investments",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "Introduction",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-8",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": "Conditions to be satisfied in relation to loans",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "Conditions to be satisfied in relation to securities",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-10",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Conditions to be satisfied in relation to shares",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-11",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "Tax relief certificates",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": "Pre-arranged protection against risks",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-13",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/16/part/3"
    },
    {
      "path": "schedule/16/part/4",
      "kind": "part",
      "number": "4",
      "heading": "General conditions",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": "No control of CDFI by investor",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/4"
    },
    {
      "path": "schedule/16/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": "Beneficial ownership",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-15",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/16/part/4"
    },
    {
      "path": "schedule/16/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": "Investor must not be accredited",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-16",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/16/part/4"
    },
    {
      "path": "schedule/16/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": "No acquisition of share in partnership",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-17",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/16/part/4"
    },
    {
      "path": "schedule/16/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": "No tax avoidance purpose",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-18",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/16/part/4"
    },
    {
      "path": "schedule/16/part/5",
      "kind": "part",
      "number": "5",
      "heading": "Form of relief",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": "Individual investors",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/5"
    },
    {
      "path": "schedule/16/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": "Company investors",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-20",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/5"
    },
    {
      "path": "schedule/16/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": "Determination of “the invested amount\"",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/5"
    },
    {
      "path": "schedule/16/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": "Loans: no claim after disposal or excessive repayments or receipts of value",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-22",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/5"
    },
    {
      "path": "schedule/16/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": "Securities or shares: no claim after disposal or excessive receipts of value",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-23",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/5"
    },
    {
      "path": "schedule/16/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": "Loss of accreditation by the CDFI",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-24",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/5"
    },
    {
      "path": "schedule/16/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": "Accreditation of the investor",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-25",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/5"
    },
    {
      "path": "schedule/16/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": "Attribution",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-26",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/5"
    },
    {
      "path": "schedule/16/part/6",
      "kind": "part",
      "number": "6",
      "heading": "Withdrawal of relief",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": "Manner of withdrawal of relief",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-27",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/6"
    },
    {
      "path": "schedule/16/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": "Disposal of loan during five year period",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-28",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/6"
    },
    {
      "path": "schedule/16/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": "Disposal of shares or securities during five year period",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-29",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/6"
    },
    {
      "path": "schedule/16/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": "Repayments of loan capital",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-30",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/6"
    },
    {
      "path": "schedule/16/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": "Value received treated as repayment of loan",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-31",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/6"
    },
    {
      "path": "schedule/16/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": "Value received by investor where the investment consists of securities or shares",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-32",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/6"
    },
    {
      "path": "schedule/16/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": "Meaning of “period of restriction\"",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-33",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/16/part/6"
    },
    {
      "path": "schedule/16/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": "Aggregation of receipts of insignificant value",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-34",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/6"
    },
    {
      "path": "schedule/16/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": "When value is received",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-35",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/6"
    },
    {
      "path": "schedule/16/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": "The amount of value received",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-36",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/6"
    },
    {
      "path": "schedule/16/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": "Value received where there is more than one investment",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-37",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/6"
    },
    {
      "path": "schedule/16/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": "Effect of receipt of value on future claims for relief",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-38",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/6"
    },
    {
      "path": "schedule/16/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": "Receipts of value by and from connected persons",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-39",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/16/part/6"
    },
    {
      "path": "schedule/16/part/7",
      "kind": "part",
      "number": "7",
      "heading": "Restructuring of CDFI",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": "Rights issues etc",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-40",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/7"
    },
    {
      "path": "schedule/16/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": "Company reconstructions etc",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-41",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/7"
    },
    {
      "path": "schedule/16/part/8",
      "kind": "part",
      "number": "8",
      "heading": "Supplementary and general",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": "Information to be provided by the investor",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-42",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/8"
    },
    {
      "path": "schedule/16/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": "Disclosure",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-43",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/8"
    },
    {
      "path": "schedule/16/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": "Nominees",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-44",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/16/part/8"
    },
    {
      "path": "schedule/16/paragraph/45",
      "kind": "paragraph",
      "number": "45",
      "heading": "Application for postponement of tax pending appeal",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-45",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/8"
    },
    {
      "path": "schedule/16/paragraph/46",
      "kind": "paragraph",
      "number": "46",
      "heading": "Meaning of “issue of securities or shares\"",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-46",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/8"
    },
    {
      "path": "schedule/16/paragraph/47",
      "kind": "paragraph",
      "number": "47",
      "heading": "Identification of securities or shares on a disposal",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-47",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/8"
    },
    {
      "path": "schedule/16/paragraph/48",
      "kind": "paragraph",
      "number": "48",
      "heading": "Meaning of “disposal\"",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-48",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/8"
    },
    {
      "path": "schedule/16/paragraph/49",
      "kind": "paragraph",
      "number": "49",
      "heading": "Construction of references to investment being “held continuously\"",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-49",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/8"
    },
    {
      "path": "schedule/16/paragraph/50",
      "kind": "paragraph",
      "number": "50",
      "heading": "Meaning of “associate\"",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-50",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/8"
    },
    {
      "path": "schedule/16/paragraph/51",
      "kind": "paragraph",
      "number": "51",
      "heading": "Minor definitions etc",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-51",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/8"
    },
    {
      "path": "schedule/16/paragraph/52",
      "kind": "paragraph",
      "number": "52",
      "heading": "Index of defined expressions",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-16/paragraph-52",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/16/part/8"
    },
    {
      "path": "schedule/17",
      "kind": "schedule",
      "number": "17",
      "heading": "Community investment tax relief: consequential amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/17/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2002/schedule-17/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/17"
    },
    {
      "path": "schedule/17/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2002/schedule-17/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/17"
    },
    {
      "path": "schedule/17/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2002/schedule-17/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/17"
    },
    {
      "path": "schedule/17/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2002/schedule-17/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/17"
    },
    {
      "path": "schedule/17/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2002/schedule-17/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/17"
    },
    {
      "path": "schedule/18",
      "kind": "schedule",
      "number": "18",
      "heading": "Relief for community amateur sports clubs",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "schedule/18/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Clubs entitled to be registered",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/18"
    },
    {
      "path": "schedule/18/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "The requirements",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-18/paragraph-1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/18/part/1"
    },
    {
      "path": "schedule/18/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Open to the whole community",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-18/paragraph-2",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/18/part/1"
    },
    {
      "path": "schedule/18/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Organised on an amateur basis",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-18/paragraph-3",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/18/part/1"
    },
    {
      "path": "schedule/18/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Exemptions for registered clubs",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/18"
    },
    {
      "path": "schedule/18/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Exemption for trading income",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-18/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/18/part/2"
    },
    {
      "path": "schedule/18/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Exemption for interest and gift aid income",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-18/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/18/part/2"
    },
    {
      "path": "schedule/18/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Exemption for property income",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-18/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/18/part/2"
    },
    {
      "path": "schedule/18/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Exemption for chargeable gains",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-18/paragraph-7",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/18/part/2"
    },
    {
      "path": "schedule/18/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "Exemption reduced where club incurs non-qualifying expenditure",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-18/paragraph-8",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/18/part/2"
    },
    {
      "path": "schedule/18/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Reliefs for donors",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/18"
    },
    {
      "path": "schedule/18/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2002/schedule-18/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/18/part/3"
    },
    {
      "path": "schedule/18/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Chargeable gains: property ceasing to be held for qualifying purposes",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/18"
    },
    {
      "path": "schedule/18/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2002/schedule-18/paragraph-10",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/18/part/4"
    },
    {
      "path": "schedule/18/part/5",
      "kind": "part",
      "number": "5",
      "heading": "Registration",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/18"
    },
    {
      "path": "schedule/18/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Registration and termination",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-18/paragraph-11",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/18/part/5"
    },
    {
      "path": "schedule/18/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "Information etc",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-18/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/18/part/5"
    },
    {
      "path": "schedule/18/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": "Appeals",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-18/paragraph-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/18/part/5"
    },
    {
      "path": "schedule/18/part/6",
      "kind": "part",
      "number": "6",
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/18"
    },
    {
      "path": "schedule/18/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": "“Eligible sport\"",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-18/paragraph-14",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/18/part/6"
    },
    {
      "path": "schedule/18/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": "“Inland Revenue\"",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-18/paragraph-15",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/18/part/6"
    },
    {
      "path": "schedule/18/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": "Other expressions",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-18/paragraph-16",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/18/part/6"
    },
    {
      "path": "schedule/19",
      "kind": "schedule",
      "number": "19",
      "heading": "Capital allowances: cars with low carbon dioxide emissions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/19/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Introductory",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-19/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Types of expenditure for which first-year allowances available",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-19/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "First-year qualifying expenditure: car with low carbon dioxide emissions",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-19/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "General exclusions affecting first-year qualifying expenditure",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-19/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Amount of first-year allowances",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-19/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Single asset pool in relation to cars above cost threshold",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-19/paragraph-6",
      "extent": "E+W+S+N.I.",
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      "parent": "schedule/19"
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      "path": "schedule/20",
      "kind": "schedule",
      "number": "20",
      "heading": "Capital allowances: plant or machinery for gas refuelling station",
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      "extent": null,
      "status": null,
      "parent": null
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      "path": "schedule/20/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Introductory",
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      "status": null,
      "parent": "schedule/20"
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      "path": "schedule/20/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Types of expenditure for which first-year allowances available",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-20/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/20"
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      "path": "schedule/20/paragraph/3",
      "kind": "paragraph",
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      "heading": "First-year qualifying expenditure: plant or machinery for gas refuelling station",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-20/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/20"
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      "path": "schedule/20/paragraph/4",
      "kind": "paragraph",
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      "heading": "General exclusions affecting first-year qualifying expenditure",
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      "status": null,
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      "path": "schedule/20/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Amount of first-year allowance",
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      "status": null,
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      "path": "schedule/21",
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      "heading": "First-year allowances for expenditure wholly for a ring fence trade",
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      "extent": null,
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      "path": "schedule/21/part/1",
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      "heading": "Plant and machinery",
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      "kind": "paragraph",
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      "heading": "Introductory",
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      "path": "schedule/21/paragraph/2",
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      "path": "schedule/21/paragraph/3",
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      "path": "schedule/21/paragraph/4",
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      "parent": "schedule/21/part/1"
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      "path": "schedule/21/paragraph/5",
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      "heading": "General exclusions affecting first-year qualifying expenditure",
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      "status": null,
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      "path": "schedule/21/paragraph/6",
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      "heading": "Amount of first-year allowances",
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      "status": null,
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      "path": "schedule/21/paragraph/7",
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      "heading": "Penalty for failure to provide information etc",
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      "status": null,
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      "path": "schedule/21/part/2",
      "kind": "part",
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      "heading": "Mineral extraction allowances",
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      "extent": null,
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      "heading": "Introductory",
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      "status": null,
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      "path": "schedule/21/paragraph/9",
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      "status": null,
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      "path": "schedule/21/paragraph/10",
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      "path": "schedule/21/paragraph/11",
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      "path": "schedule/21/paragraph/12",
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      "path": "schedule/21/paragraph/13",
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      "path": "schedule/22",
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      "extent": "E+W+S+N.I.",
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      "path": "schedule/22/part/1",
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      "heading": "Introduction",
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      "path": "schedule/22/paragraph/1",
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      "heading": "General scheme",
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      "path": "schedule/23/paragraph/3",
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      "path": "schedule/23/paragraph/8",
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      "path": "schedule/23/paragraph/14",
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      "path": "schedule/23/paragraph/17",
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      "heading": "Charges on income",
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      "path": "schedule/23/paragraph/18",
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    {
      "path": "schedule/23/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2002/schedule-23/paragraph-19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/23/part/2/crossheading/the-income-and-corporation-taxes-act-1988"
    },
    {
      "path": "schedule/23/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": "Double taxation relief",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-23/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/23/part/2/crossheading/the-income-and-corporation-taxes-act-1988"
    },
    {
      "path": "schedule/23/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": "Provision not at arm’s length: foreign exchange gains and losses",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-23/paragraph-21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/23/part/2/crossheading/the-income-and-corporation-taxes-act-1988"
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    {
      "path": "schedule/23/part/2/crossheading/the-finance-act-1995",
      "kind": "crossheading",
      "number": null,
      "heading": "The Finance Act 1995",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/23/part/2"
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    {
      "path": "schedule/23/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": "Miscellaneous amendments",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-23/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/23/part/2/crossheading/the-finance-act-1995"
    },
    {
      "path": "schedule/23/part/2/crossheading/the-finance-act-2000",
      "kind": "crossheading",
      "number": null,
      "heading": "The Finance Act 2000",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/23/part/2"
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    {
      "path": "schedule/23/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": "Tonnage tax",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-23/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/23/part/2/crossheading/the-finance-act-2000"
    },
    {
      "path": "schedule/23/part/2/crossheading/the-finance-act-2002",
      "kind": "crossheading",
      "number": null,
      "heading": "The Finance Act 2002",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/23/part/2"
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    {
      "path": "schedule/23/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": "Intangible fixed assets: assets entirely excluded: financial assets",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-23/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/23/part/2/crossheading/the-finance-act-2002"
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    {
      "path": "schedule/23/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Transitional provisions etc",
      "url": null,
      "extent": null,
      "status": null,
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    {
      "path": "schedule/23/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": "Anti-avoidance: change of accounting period",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-23/paragraph-25",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/23/part/3"
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    {
      "path": "schedule/23/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": "Deferred foreign exchange gains",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-23/paragraph-26",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/23/part/3"
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    {
      "path": "schedule/24",
      "kind": "schedule",
      "number": "24",
      "heading": "Corporation tax: currency",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/24/crossheading/the-finance-act-1993",
      "kind": "crossheading",
      "number": null,
      "heading": "The Finance Act 1993",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/24"
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    {
      "path": "schedule/24/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Introductory",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-24/paragraph-1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/24/crossheading/the-finance-act-1993"
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    {
      "path": "schedule/24/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "The basic rule: sterling to be used",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-24/paragraph-2",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/24/crossheading/the-finance-act-1993"
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    {
      "path": "schedule/24/paragraph/3",
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      "heading": "Use of currency other than sterling: accounts as a whole etc in foreign currency",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-24/paragraph-3",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/24/crossheading/the-finance-act-1993"
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      "path": "schedule/24/paragraph/4",
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      "heading": "Use of currency other than sterling: accounts etc partly from statements in foreign currency",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-24/paragraph-4",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/24/crossheading/the-finance-act-1993"
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    {
      "path": "schedule/24/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Rules for ascertaining currency equivalents: general",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-24/paragraph-5",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/24/crossheading/the-finance-act-1993"
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    {
      "path": "schedule/24/paragraph/6",
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      "number": "6",
      "heading": "Rules for ascertaining sterling equivalent for section 93(4) or (5)",
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      "extent": null,
      "status": "repealed",
      "parent": "schedule/24/crossheading/the-finance-act-1993"
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    {
      "path": "schedule/24/crossheading/the-finance-act-1994",
      "kind": "crossheading",
      "number": null,
      "heading": "The Finance Act 1994",
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      "extent": null,
      "status": null,
      "parent": "schedule/24"
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    {
      "path": "schedule/24/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Lloyd’s underwriters: corporations etc",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-24/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/24/crossheading/the-finance-act-1994"
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      "path": "schedule/25",
      "kind": "schedule",
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      "heading": "Loan relationships",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
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    {
      "path": "schedule/25/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Amendments of the Finance Act 1996",
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      "extent": null,
      "status": null,
      "parent": "schedule/25"
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    {
      "path": "schedule/25/paragraph/1",
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      "number": "1",
      "heading": "Introductory",
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      "status": null,
      "parent": "schedule/25/part/1"
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    {
      "path": "schedule/25/paragraph/2",
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      "heading": "Meaning of “loan relationship” etc: method of settlement",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-25/paragraph-2",
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      "parent": "schedule/25/part/1"
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      "path": "schedule/25/paragraph/3",
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      "heading": "Non-trading deficit on loan relationships",
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      "path": "schedule/25/paragraph/4",
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      "heading": "Debits and credits brought into account",
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      "parent": "schedule/25/part/1"
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      "path": "schedule/25/paragraph/5",
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      "heading": "Application of accounting methods",
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      "path": "schedule/25/paragraph/7",
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      "heading": "Accounting method where parties have a connection",
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      "path": "schedule/25/paragraph/8",
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      "path": "schedule/25/paragraph/12",
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      "parent": "schedule/25/part/1"
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      "parent": "schedule/25/part/1"
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      "path": "schedule/25/paragraph/17",
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      "path": "schedule/25/paragraph/18",
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      "path": "schedule/25/paragraph/20",
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      "heading": "Distributions",
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    {
      "path": "schedule/25/paragraph/21",
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      "heading": "Life assurance policies and capital redemption policies",
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      "path": "schedule/25/paragraph/22",
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      "heading": "Late interest: further cases where paragraph 2 of Schedule 9 applies",
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    {
      "path": "schedule/25/paragraph/23",
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      "heading": "Bad debts and consortium relief",
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      "parent": "schedule/25/part/1"
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    {
      "path": "schedule/25/paragraph/24",
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      "heading": "Bad debt etc where parties have a connection",
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      "parent": "schedule/25/part/1"
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    {
      "path": "schedule/25/paragraph/25",
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      "heading": "Bad debt etc: parties having connection and creditor company in insolvent liquidation etc",
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      "parent": "schedule/25/part/1"
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    {
      "path": "schedule/25/paragraph/26",
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      "url": "https://openlegislation.uk/finance-act-2002/schedule-25/paragraph-26",
      "extent": "E+W+S+N.I.",
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      "parent": "schedule/25/part/1"
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    {
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      "heading": "Bad debt etc: departure not permitted by paragraph 6: subsequent cessation of connection",
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    {
      "path": "schedule/25/paragraph/28",
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      "heading": "Imported losses etc",
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    {
      "path": "schedule/25/paragraph/30",
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      "heading": "Loan relationships for unallowable purposes",
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      "parent": "schedule/25/part/1"
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    {
      "path": "schedule/25/paragraph/31",
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      "heading": "Debits and credits treated as relating to capital expenditure",
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    {
      "path": "schedule/25/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": "Repo transactions and stock lending",
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      "parent": "schedule/25/part/1"
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    {
      "path": "schedule/25/paragraph/33",
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      "number": "33",
      "heading": "Discounted securities where companies have a connection",
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      "parent": "schedule/25/part/1"
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    {
      "path": "schedule/25/paragraph/34",
      "kind": "paragraph",
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      "heading": "Discounted securities of close companies",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-25/paragraph-34",
      "extent": "E+W+S+N.I.",
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      "parent": "schedule/25/part/1"
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    {
      "path": "schedule/25/paragraph/35",
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      "heading": "Partnerships involving companies",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-25/paragraph-35",
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      "parent": "schedule/25/part/1"
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    {
      "path": "schedule/25/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": "Interpretation of Schedule 9: “major interest”",
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      "extent": null,
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      "parent": "schedule/25/part/1"
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    {
      "path": "schedule/25/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": "Investment trusts and venture capital trusts: treatment of capital reserves",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-25/paragraph-37",
      "extent": null,
      "status": null,
      "parent": "schedule/25/part/1"
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    {
      "path": "schedule/25/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": "Authorised unit trusts and open-ended investment companies",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-25/paragraph-38",
      "extent": null,
      "status": null,
      "parent": "schedule/25/part/1"
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    {
      "path": "schedule/25/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": "Distributing offshore funds",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-25/paragraph-39",
      "extent": null,
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      "parent": "schedule/25/part/1"
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    {
      "path": "schedule/25/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": "Life assurance business",
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      "parent": "schedule/25/part/1"
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    {
      "path": "schedule/25/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": "Adjustments in the case of chargeable assets etc",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-25/paragraph-41",
      "extent": null,
      "status": null,
      "parent": "schedule/25/part/1"
    },
    {
      "path": "schedule/25/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": "Reduction of paragraph 11 credit where s.251(4) of 1992 Act prevents paragraph 8 loss",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-25/paragraph-42",
      "extent": null,
      "status": null,
      "parent": "schedule/25/part/1"
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    {
      "path": "schedule/25/part/2",
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      "heading": "Amendments of other enactments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/25"
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    {
      "path": "schedule/25/part/2/crossheading/the-taxes-act-1988",
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      "number": null,
      "heading": "The Taxes Act 1988",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/25/part/2"
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      "path": "schedule/25/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": "Introductory",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-25/paragraph-43",
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      "status": null,
      "parent": "schedule/25/part/2/crossheading/the-taxes-act-1988"
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      "path": "schedule/25/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": "Incidental costs of obtaining loan finance",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-25/paragraph-44",
      "extent": null,
      "status": null,
      "parent": "schedule/25/part/2/crossheading/the-taxes-act-1988"
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      "path": "schedule/25/paragraph/45",
      "kind": "paragraph",
      "number": "45",
      "heading": "Group relief",
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      "extent": "E+W+S+N.I.",
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      "parent": "schedule/25/part/2/crossheading/the-taxes-act-1988"
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      "path": "schedule/25/paragraph/46",
      "kind": "paragraph",
      "number": "46",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2002/schedule-25/paragraph-46",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/25/part/2/crossheading/the-taxes-act-1988"
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      "path": "schedule/25/paragraph/47",
      "kind": "paragraph",
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      "heading": "Building society shares: regulations for deduction of tax",
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      "extent": "E+W+S+N.I.",
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      "parent": "schedule/25/part/2/crossheading/the-taxes-act-1988"
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      "path": "schedule/25/paragraph/48",
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      "heading": "Building society shares: incidental costs of issuing qualifying shares",
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      "extent": "E+W+S+N.I.",
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      "path": "schedule/25/paragraph/49",
      "kind": "paragraph",
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      "heading": "European Economic Interest Groupings",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-25/paragraph-49",
      "extent": "E+W+S+N.I.",
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      "parent": "schedule/25/part/2/crossheading/the-taxes-act-1988"
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      "path": "schedule/25/paragraph/50",
      "kind": "paragraph",
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      "heading": "Funding bonds issued in respect of interest on certain debts",
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      "extent": "E+W+S+N.I.",
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      "path": "schedule/25/paragraph/51",
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      "heading": "Transfers of income arising from securities",
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      "extent": "E+W+S+N.I.",
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      "parent": "schedule/25/part/2/crossheading/the-taxes-act-1988"
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      "heading": "Treatment of price differential on sale and repurchase of securities",
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      "extent": "E+W+S+N.I.",
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      "parent": "schedule/25/part/2/crossheading/the-taxes-act-1988"
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      "path": "schedule/25/paragraph/53",
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      "heading": "Restriction of relief for payments of interest",
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      "extent": "E+W+S+N.I.",
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      "parent": "schedule/25/part/2/crossheading/the-taxes-act-1988"
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      "path": "schedule/25/paragraph/54",
      "kind": "paragraph",
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      "heading": "Limits on credit: corporation tax",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-25/paragraph-54",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/25/part/2/crossheading/the-taxes-act-1988"
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      "path": "schedule/25/paragraph/55",
      "kind": "paragraph",
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      "heading": "Foreign tax on items giving rise to a non-trading credit",
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      "extent": "E+W+S+N.I.",
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      "parent": "schedule/25/part/2/crossheading/the-taxes-act-1988"
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      "path": "schedule/25/paragraph/56",
      "kind": "paragraph",
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      "heading": "Investment trusts",
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      "extent": "E+W+S+N.I.",
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      "parent": "schedule/25/part/2/crossheading/the-taxes-act-1988"
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      "path": "schedule/25/paragraph/57",
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      "heading": "Venture capital trusts",
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      "parent": "schedule/25/part/2/crossheading/the-taxes-act-1988"
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      "path": "schedule/25/paragraph/58",
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      "heading": "Change in ownership of investment company",
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      "extent": "E+W+S+N.I.",
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      "parent": "schedule/25/part/2/crossheading/the-taxes-act-1988"
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      "path": "schedule/25/part/2/crossheading/the-finance-act-1988",
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      "number": null,
      "heading": "The Finance Act 1988",
      "url": null,
      "extent": null,
      "status": null,
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      "path": "schedule/25/paragraph/59",
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      "heading": "Commercial woodlands",
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      "status": null,
      "parent": "schedule/25/part/2/crossheading/the-finance-act-1988"
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      "path": "schedule/25/part/2/crossheading/the-taxation-of-chargeable-gains-act-1992",
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      "heading": "The Taxation of Chargeable Gains Act 1992",
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      "path": "schedule/25/paragraph/60",
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      "heading": "Interest charged to capital",
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      "path": "schedule/25/part/3",
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      "heading": "Transitional provisions",
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      "extent": "E+W+S+N.I.",
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      "heading": "Interpretation",
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      "path": "schedule/25/paragraph/61A",
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      "path": "schedule/26/paragraph/5A",
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      "path": "schedule/26/paragraph/6",
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      "heading": "Amounts recognised in determining company’s profit or loss",
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      "parent": "schedule/26"
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      "parent": "schedule/26/part/5"
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      "parent": "schedule/26"
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      "path": "schedule/26/paragraph/22A",
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      "extent": "E+W+S+N.I.",
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      "parent": "schedule/26/part/6"
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      "number": "24",
      "heading": "Derivative contracts for unallowable purposes: supplementary",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-24",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/6"
    },
    {
      "path": "schedule/26/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": "Debits and credits treated as relating to capital expenditure",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-25",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/6"
    },
    {
      "path": "schedule/26/paragraph/25A",
      "kind": "paragraph",
      "number": "25A",
      "heading": "Debits and credits recognised in equity or shareholders' funds",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-25A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/6"
    },
    {
      "path": "schedule/26/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": "Transfers of value to connected companies",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-26",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/6"
    },
    {
      "path": "schedule/26/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": "Exchange gains and losses where derivative contracts not on arm’s length terms",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-27",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/26/part/6"
    },
    {
      "path": "schedule/26/paragraph/27A",
      "kind": "paragraph",
      "number": "27A",
      "heading": "Disposals for consideration not fully recognised by accounting practice",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-27A",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/26/part/6"
    },
    {
      "path": "schedule/26/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": "Transactions within groups",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-28",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/6"
    },
    {
      "path": "schedule/26/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": "Transactions within groups: exceptions relating to insurance",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-29",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/6"
    },
    {
      "path": "schedule/26/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": "Transactions within groups: fair value accounting",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-30",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/6"
    },
    {
      "path": "schedule/26/paragraph/30A",
      "kind": "paragraph",
      "number": "30A",
      "heading": "Transferee leaving group after replacing transferor as party to derivative contract",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-30A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/6"
    },
    {
      "path": "schedule/26/paragraph/30B",
      "kind": "paragraph",
      "number": "30B",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-30B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/6"
    },
    {
      "path": "schedule/26/paragraph/30C",
      "kind": "paragraph",
      "number": "30C",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-30C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/6"
    },
    {
      "path": "schedule/26/paragraph/31",
      "kind": "paragraph",
      "number": "30D",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-31",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/6"
    },
    {
      "path": "schedule/26/paragraph/31n1",
      "kind": "paragraph",
      "number": "30E",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-31n1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/26/part/6"
    },
    {
      "path": "schedule/26/paragraph/31n2",
      "kind": "paragraph",
      "number": "30F",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-31n2",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/26/part/6"
    },
    {
      "path": "schedule/26/paragraph/31n3",
      "kind": "paragraph",
      "number": "30G",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-31n3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/6"
    },
    {
      "path": "schedule/26/paragraph/31n4",
      "kind": "paragraph",
      "number": "30H",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-31n4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/6"
    },
    {
      "path": "schedule/26/paragraph/31n5",
      "kind": "paragraph",
      "number": "30I",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-31n5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/6"
    },
    {
      "path": "schedule/26/paragraph/31n6",
      "kind": "paragraph",
      "number": "31",
      "heading": "Derivative contracts with non-residents",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-31n6",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/26/part/6"
    },
    {
      "path": "schedule/26/paragraph/31A",
      "kind": "paragraph",
      "number": "31A",
      "heading": "Amounts imputed under Schedule 28AA to the Taxes Act 1988",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-31A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/6"
    },
    {
      "path": "schedule/26/part/7",
      "kind": "part",
      "number": "7",
      "heading": "Collective investment schemes",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26"
    },
    {
      "path": "schedule/26/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": "Authorised unit trusts: capital profits and losses",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-32",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/7"
    },
    {
      "path": "schedule/26/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": "Open-ended investment companies: capital profits and losses",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-33",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/7"
    },
    {
      "path": "schedule/26/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": "Power to amend paragraphs 32 and 33",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-34",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/7"
    },
    {
      "path": "schedule/26/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": "Distributing offshore funds",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-35",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/7"
    },
    {
      "path": "schedule/26/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": "Contracts relating to holdings in unit trust schemes, open-ended investment companies and offshore funds",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-36",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/7"
    },
    {
      "path": "schedule/26/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": "Contract which becomes contract to which paragraph 36 applies",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-37",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/26/part/7"
    },
    {
      "path": "schedule/26/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": "Investment trusts: capital profits, gains or losses",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-38",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/7"
    },
    {
      "path": "schedule/26/paragraph/38A",
      "kind": "paragraph",
      "number": "38A",
      "heading": "Venture capital trusts: capital profits, gains or losses",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-38A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/7"
    },
    {
      "path": "schedule/26/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": "Investment trusts: approval for purposes of section 842 of the Taxes Act 1988",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-39",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/26/part/7"
    },
    {
      "path": "schedule/26/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": "Venture capital trusts: approval for purposes of section 842AA of the Taxes Act 1988",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-40",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/7"
    },
    {
      "path": "schedule/26/part/8",
      "kind": "part",
      "number": "8",
      "heading": "Insurance and mutual trading companies",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26"
    },
    {
      "path": "schedule/26/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": "Application of Schedule to insurance and mutual trading companies",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-41",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/8"
    },
    {
      "path": "schedule/26/paragraph/41A",
      "kind": "paragraph",
      "number": "41A",
      "heading": "Application of section 103(3)(c) of the Finance Act 1996",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-41A",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/26/part/8"
    },
    {
      "path": "schedule/26/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": "...",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-42",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/8"
    },
    {
      "path": "schedule/26/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-43",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/8"
    },
    {
      "path": "schedule/26/paragraph/43n1",
      "kind": "paragraph",
      "number": "43",
      "heading": "Mutual trading and non-life mutual business",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-43n1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/26/part/8"
    },
    {
      "path": "schedule/26/part/9",
      "kind": "part",
      "number": "9",
      "heading": "Miscellaneous",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26"
    },
    {
      "path": "schedule/26/paragraph/43A",
      "kind": "paragraph",
      "number": "43A",
      "heading": "Contracts which become derivative contracts",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-43A",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/26/part/9"
    },
    {
      "path": "schedule/26/paragraph/43B",
      "kind": "paragraph",
      "number": "43B",
      "heading": "Contracts which cease to be derivative contracts",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-43B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/9"
    },
    {
      "path": "schedule/26/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-44",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/9"
    },
    {
      "path": "schedule/26/paragraph/45n1",
      "kind": "paragraph",
      "number": "45",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-45n1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/26/part/9"
    },
    {
      "path": "schedule/26/paragraph/45A",
      "kind": "paragraph",
      "number": "45A",
      "heading": "Derivative contracts which are to be taxed on a chargeable gains basis",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-45A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/9"
    },
    {
      "path": "schedule/26/paragraph/45B",
      "kind": "paragraph",
      "number": "45B",
      "heading": "Carry back of net losses on derivative contracts to which paragraph 45A applies",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-45B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/9"
    },
    {
      "path": "schedule/26/paragraph/45C",
      "kind": "paragraph",
      "number": "45C",
      "heading": "Derivative contracts relating to land or certain tangible movable property",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-45C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/9"
    },
    {
      "path": "schedule/26/paragraph/45D",
      "kind": "paragraph",
      "number": "45D",
      "heading": "Creditor relationships: embedded derivatives which are options",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-45D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/9"
    },
    {
      "path": "schedule/26/paragraph/45E",
      "kind": "paragraph",
      "number": "45E",
      "heading": "Exclusions from paragraph 45D",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-45E",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/9"
    },
    {
      "path": "schedule/26/paragraph/45F",
      "kind": "paragraph",
      "number": "45F",
      "heading": "Creditor relationships: embedded derivatives which are exactly tracking contracts for differences",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-45F",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/9"
    },
    {
      "path": "schedule/26/paragraph/45FA",
      "kind": "paragraph",
      "number": "45FA",
      "heading": "Creditor relationships: existing assets",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-45FA",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/9"
    },
    {
      "path": "schedule/26/paragraph/45G",
      "kind": "paragraph",
      "number": "45G",
      "heading": "Property based total return swaps",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-45G",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/9"
    },
    {
      "path": "schedule/26/paragraph/45H",
      "kind": "paragraph",
      "number": "45H",
      "heading": "Treatment of net gains and losses on terminal exercise of option",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-45H",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/9"
    },
    {
      "path": "schedule/26/paragraph/45HZA",
      "kind": "paragraph",
      "number": "45HZA",
      "heading": "Treatment of net gains and losses on disposal of certain embedded derivatives",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-45HZA",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/26/part/9"
    },
    {
      "path": "schedule/26/paragraph/45HA",
      "kind": "paragraph",
      "number": "45HA",
      "heading": "Treatment of credits and debits on terminal exercise of non-embedded option or running to delivery of future",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-45HA",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/9"
    },
    {
      "path": "schedule/26/paragraph/45Hn1",
      "kind": "paragraph",
      "number": "45H",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-45Hn1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/9"
    },
    {
      "path": "schedule/26/paragraph/45I",
      "kind": "paragraph",
      "number": "45I",
      "heading": "Index-linked gilt-edged securities with embedded contracts for differences",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-45I",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/9"
    },
    {
      "path": "schedule/26/paragraph/45J",
      "kind": "paragraph",
      "number": "45J",
      "heading": "Issuers of securities with embedded derivatives: deemed options",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-45J",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/9"
    },
    {
      "path": "schedule/26/paragraph/45JA",
      "kind": "paragraph",
      "number": "45JA",
      "heading": "Issuers of securities with embedded derivatives: equity instruments",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-45JA",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/9"
    },
    {
      "path": "schedule/26/paragraph/45K",
      "kind": "paragraph",
      "number": "45K",
      "heading": "Issuers of securities with embedded derivatives: deemed contracts for differences",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-45K",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/9"
    },
    {
      "path": "schedule/26/paragraph/45KA",
      "kind": "paragraph",
      "number": "45KA",
      "heading": "Securities with embedded options: existing liabilities",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-45KA",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/26/part/9"
    },
    {
      "path": "schedule/26/paragraph/45L",
      "kind": "paragraph",
      "number": "45L",
      "heading": "Derivatives not embedded in a loan relationship",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-45L",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/9"
    },
    {
      "path": "schedule/26/paragraph/45LA",
      "kind": "paragraph",
      "number": "45LA",
      "heading": "Elections under paragraph 45L(2A): further provisions",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-45LA",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/9"
    },
    {
      "path": "schedule/26/paragraph/45M",
      "kind": "paragraph",
      "number": "45M",
      "heading": "Treatment of host contract as a loan relationship",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-26/paragraph-45M",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/part/9"
    },
    {
      "path": "schedule/26/paragraph/46",
      "kind": "paragraph",
      "number": "46",
      "heading": "Contracts where part of underlying subject matter of excluded type",
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      "path": "schedule/26/paragraph/47",
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      "parent": "schedule/26/part/9"
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      "path": "schedule/26/paragraph/48",
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      "path": "schedule/26/paragraph/48A",
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      "path": "schedule/26/paragraph/49",
      "kind": "paragraph",
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      "heading": "Partnerships involving companies",
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      "heading": "Derivative and relevant contracts of person",
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      "heading": "The Taxes Act 1988",
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      "path": "schedule/27/paragraph/3",
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      "path": "schedule/27/paragraph/4",
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    {
      "path": "schedule/29/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Realisation of intangible fixed assets",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29"
    },
    {
      "path": "schedule/29/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": "Introduction",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-18",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/4"
    },
    {
      "path": "schedule/29/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": "Meaning of “realisation\"",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-19",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/4"
    },
    {
      "path": "schedule/29/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": "Realisation of asset written down for tax purposes",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-20",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/4"
    },
    {
      "path": "schedule/29/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": "Realisation of asset shown in balance sheet and not written down for tax purposes",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-21",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/4"
    },
    {
      "path": "schedule/29/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": "Apportionment in case of part realisation",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-22",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/4"
    },
    {
      "path": "schedule/29/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": "Realisation of asset not shown in balance sheet",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-23",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/4"
    },
    {
      "path": "schedule/29/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": "Meaning of “proceeds of realisation\"",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-24",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/4"
    },
    {
      "path": "schedule/29/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": "Relief in case of reinvestment",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-25",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/4"
    },
    {
      "path": "schedule/29/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": "Abortive expenditure on realisation",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-26",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/4"
    },
    {
      "path": "schedule/29/part/5",
      "kind": "part",
      "number": "5",
      "heading": "Calculation of tax written down value",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29"
    },
    {
      "path": "schedule/29/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": "Asset written down on accounting basis",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-27",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/5"
    },
    {
      "path": "schedule/29/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": "Asset written down at fixed rate",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-28",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/5"
    },
    {
      "path": "schedule/29/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": "Effect of part realisation of asset",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-29",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/5"
    },
    {
      "path": "schedule/29/part/6",
      "kind": "part",
      "number": "6",
      "heading": "How credits and debits are given effect",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29"
    },
    {
      "path": "schedule/29/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": "Introduction",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-30",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/6"
    },
    {
      "path": "schedule/29/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": "Asset held for purposes of trade",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-31",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/6"
    },
    {
      "path": "schedule/29/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": "Asset held for purposes of property business",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-32",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/6"
    },
    {
      "path": "schedule/29/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": "Assets held for purposes of mines, transport undertakings, etc",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-33",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/6"
    },
    {
      "path": "schedule/29/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": "Non-trading credits and debits",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-34",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/6"
    },
    {
      "path": "schedule/29/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": "Claim to set non-trading loss against total profits",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-35",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/6"
    },
    {
      "path": "schedule/29/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": "Special provisions relating to insurance companies",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-36",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/6"
    },
    {
      "path": "schedule/29/part/7",
      "kind": "part",
      "number": "7",
      "heading": "Roll-over relief in case of realisation and reinvestment",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29"
    },
    {
      "path": "schedule/29/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": "The relief",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-37",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/7"
    },
    {
      "path": "schedule/29/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": "Conditions to be met in relation to the old asset and its realisation",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-38",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/7"
    },
    {
      "path": "schedule/29/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": "Conditions to be met in relation to the expenditure on other assets",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-39",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/7"
    },
    {
      "path": "schedule/29/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": "Claim for relief",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-40",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/7"
    },
    {
      "path": "schedule/29/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": "How the relief is given: general",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-41",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/7"
    },
    {
      "path": "schedule/29/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": "Determination of appropriate proportion or adjusted cost",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-42",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/7"
    },
    {
      "path": "schedule/29/paragraph/42A",
      "kind": "paragraph",
      "number": "42A",
      "heading": "References to cost of asset where asset affected by change of accounting policy",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-42A",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/7"
    },
    {
      "path": "schedule/29/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": "Declaration of provisional entitlement to relief",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-43",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/7"
    },
    {
      "path": "schedule/29/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": "Realisation and reacquisition",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-44",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/7"
    },
    {
      "path": "schedule/29/paragraph/45",
      "kind": "paragraph",
      "number": "45",
      "heading": "Deemed realisations and deemed acquisitions to be disregarded",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-45",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/7"
    },
    {
      "path": "schedule/29/part/8",
      "kind": "part",
      "number": "8",
      "heading": "Groups of companies",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29"
    },
    {
      "path": "schedule/29/paragraph/46",
      "kind": "paragraph",
      "number": "46",
      "heading": "Introduction",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-46",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/8"
    },
    {
      "path": "schedule/29/paragraph/47",
      "kind": "paragraph",
      "number": "47",
      "heading": "General rule: a company and its 75% subsidiaries form a group",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-47",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/8"
    },
    {
      "path": "schedule/29/paragraph/48",
      "kind": "paragraph",
      "number": "48",
      "heading": "Membership of group restricted to effective 51% subsidiaries of principal company",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-48",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/8"
    },
    {
      "path": "schedule/29/paragraph/49",
      "kind": "paragraph",
      "number": "49",
      "heading": "Principal company cannot be 75% subsidiary of another company",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-49",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/8"
    },
    {
      "path": "schedule/29/paragraph/50",
      "kind": "paragraph",
      "number": "50",
      "heading": "Company cannot be member of more than one group",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-50",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/8"
    },
    {
      "path": "schedule/29/paragraph/51",
      "kind": "paragraph",
      "number": "51",
      "heading": "Continuity of identity of group",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-51",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/8"
    },
    {
      "path": "schedule/29/paragraph/51A",
      "kind": "paragraph",
      "number": "51A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-51A",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/8"
    },
    {
      "path": "schedule/29/paragraph/52",
      "kind": "paragraph",
      "number": "52",
      "heading": "Meaning of “effective 51% subsidiary\"",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-52",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/8"
    },
    {
      "path": "schedule/29/paragraph/53",
      "kind": "paragraph",
      "number": "53",
      "heading": "Meaning of equity holder and profits or assets available for distribution",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-53",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/8"
    },
    {
      "path": "schedule/29/paragraph/54",
      "kind": "paragraph",
      "number": "54",
      "heading": "Supplementary provisions",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-54",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/8"
    },
    {
      "path": "schedule/29/part/9",
      "kind": "part",
      "number": "9",
      "heading": "Application of provisions to groups of companies",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29"
    },
    {
      "path": "schedule/29/paragraph/55",
      "kind": "paragraph",
      "number": "55",
      "heading": "Transfers within a group",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-55",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/9"
    },
    {
      "path": "schedule/29/paragraph/56",
      "kind": "paragraph",
      "number": "56",
      "heading": "Roll-over relief on reinvestment: application to group member",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-56",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/9"
    },
    {
      "path": "schedule/29/paragraph/57",
      "kind": "paragraph",
      "number": "57",
      "heading": "Roll-over relief on reinvestment: acquisition of group company treated as equivalent to acquisition of underlying assets",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-57",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/9"
    },
    {
      "path": "schedule/29/paragraph/58",
      "kind": "paragraph",
      "number": "58",
      "heading": "Company ceasing to be member of group (“degrouping\")",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-58",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/9"
    },
    {
      "path": "schedule/29/paragraph/59",
      "kind": "paragraph",
      "number": "59",
      "heading": "Degrouping: associated companies leaving group at the same time",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-59",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/9"
    },
    {
      "path": "schedule/29/paragraph/60",
      "kind": "paragraph",
      "number": "60",
      "heading": "Degrouping: principal company becoming member of another group",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-60",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/9"
    },
    {
      "path": "schedule/29/paragraph/61",
      "kind": "paragraph",
      "number": "61",
      "heading": "Degrouping: company ceasing to be member of group by reason of exempt distribution",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-61",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/9"
    },
    {
      "path": "schedule/29/paragraph/62",
      "kind": "paragraph",
      "number": "62",
      "heading": "Degrouping: merger carried out for bona fide commercial reasons",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-62",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/9"
    },
    {
      "path": "schedule/29/paragraph/63",
      "kind": "paragraph",
      "number": "63",
      "heading": "Degrouping: group member ceasing to exist",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-63",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/9"
    },
    {
      "path": "schedule/29/paragraph/64",
      "kind": "paragraph",
      "number": "64",
      "heading": "Degrouping: supplementary provisions",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-64",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/9"
    },
    {
      "path": "schedule/29/paragraph/65",
      "kind": "paragraph",
      "number": "65",
      "heading": "Degrouping: application of roll-over relief in relation to degrouping charge",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-65",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/9"
    },
    {
      "path": "schedule/29/paragraph/66",
      "kind": "paragraph",
      "number": "66",
      "heading": "Reallocation of degrouping charge within group",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-66",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/9"
    },
    {
      "path": "schedule/29/paragraph/67",
      "kind": "paragraph",
      "number": "67",
      "heading": "Application of roll-over relief in relation to reallocated degrouping charge",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-67",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/9"
    },
    {
      "path": "schedule/29/paragraph/68",
      "kind": "paragraph",
      "number": "68",
      "heading": "Recovery of degrouping charge from another group company or controlling director",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-68",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/9"
    },
    {
      "path": "schedule/29/paragraph/69",
      "kind": "paragraph",
      "number": "69",
      "heading": "Recovery of degrouping charge from another group company or controlling director: procedure etc",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-69",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/9"
    },
    {
      "path": "schedule/29/paragraph/70",
      "kind": "paragraph",
      "number": "70",
      "heading": "Recovery of degrouping charge from another group company or controlling director: time limit",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-70",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/9"
    },
    {
      "path": "schedule/29/paragraph/71",
      "kind": "paragraph",
      "number": "71",
      "heading": "Payments between group members in respect of reliefs",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-71",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/9"
    },
    {
      "path": "schedule/29/part/10",
      "kind": "part",
      "number": "10",
      "heading": "Excluded assets",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29"
    },
    {
      "path": "schedule/29/paragraph/72",
      "kind": "paragraph",
      "number": "72",
      "heading": "Introduction",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-72",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/10"
    },
    {
      "path": "schedule/29/paragraph/73",
      "kind": "paragraph",
      "number": "73",
      "heading": "Assets entirely excluded: rights over tangible assets",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-73",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/10"
    },
    {
      "path": "schedule/29/paragraph/73n1",
      "kind": "paragraph",
      "number": "73A",
      "heading": "Assets entirely excluded: assets in respect of which capital allowance previously made",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-73n1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/10"
    },
    {
      "path": "schedule/29/paragraph/74",
      "kind": "paragraph",
      "number": "74",
      "heading": "Assets entirely excluded: oil licences",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-74",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/10"
    },
    {
      "path": "schedule/29/paragraph/75",
      "kind": "paragraph",
      "number": "75",
      "heading": "Assets entirely excluded: financial assets",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-75",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/10"
    },
    {
      "path": "schedule/29/paragraph/76",
      "kind": "paragraph",
      "number": "76",
      "heading": "Assets entirely excluded: rights in companies, trusts, etc",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-76",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/10"
    },
    {
      "path": "schedule/29/paragraph/77",
      "kind": "paragraph",
      "number": "77",
      "heading": "Assets entirely excluded: non-commercial purposes etc",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-77",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/10"
    },
    {
      "path": "schedule/29/paragraph/78",
      "kind": "paragraph",
      "number": "78",
      "heading": "Assets excluded except as regards royalties: life assurance business",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-78",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/10"
    },
    {
      "path": "schedule/29/paragraph/79",
      "kind": "paragraph",
      "number": "79",
      "heading": "Assets excluded except as regards royalties: mutual trade or business",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-79",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/10"
    },
    {
      "path": "schedule/29/paragraph/80",
      "kind": "paragraph",
      "number": "80",
      "heading": "Assets excluded except as regards royalties: films and sound recordings",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-80",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/10"
    },
    {
      "path": "schedule/29/paragraph/80A",
      "kind": "paragraph",
      "number": "80A",
      "heading": "Assets excluded: certain films",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-80A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/10"
    },
    {
      "path": "schedule/29/paragraph/80B",
      "kind": "paragraph",
      "number": "80B",
      "heading": "Assets excluded except as regards royalties: sound recordings",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-80B",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/10"
    },
    {
      "path": "schedule/29/paragraph/81",
      "kind": "paragraph",
      "number": "81",
      "heading": "Assets excluded except as regards royalties: computer software treated as part of cost of related hardware",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-81",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/10"
    },
    {
      "path": "schedule/29/paragraph/82",
      "kind": "paragraph",
      "number": "82",
      "heading": "Assets excluded to extent specified: research and development",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-82",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/10"
    },
    {
      "path": "schedule/29/paragraph/83",
      "kind": "paragraph",
      "number": "83",
      "heading": "Assets excluded to extent specified: election to exclude capital expenditure on computer software",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-83",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/10"
    },
    {
      "path": "schedule/29/part/11",
      "kind": "part",
      "number": "11",
      "heading": "Transfer of business or trade",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29"
    },
    {
      "path": "schedule/29/paragraph/84",
      "kind": "paragraph",
      "number": "84",
      "heading": "Company reconstruction involving transfer of business",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-84",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/11"
    },
    {
      "path": "schedule/29/paragraph/85",
      "kind": "paragraph",
      "number": "85",
      "heading": "Transfer of UK business between companies resident in different EU member States",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-85",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/11"
    },
    {
      "path": "schedule/29/paragraph/85A",
      "kind": "paragraph",
      "number": "85A",
      "heading": "European cross-border merger: transfer of UK business",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-85A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/11"
    },
    {
      "path": "schedule/29/part/11/crossheading/transparent-entities",
      "kind": "crossheading",
      "number": null,
      "heading": "Transparent entities",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/11"
    },
    {
      "path": "schedule/29/paragraph/85An1",
      "kind": "paragraph",
      "number": "85B",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-85An1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/11/crossheading/transparent-entities"
    },
    {
      "path": "schedule/29/paragraph/85An2",
      "kind": "paragraph",
      "number": "85C",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-85An2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/11/crossheading/transparent-entities"
    },
    {
      "path": "schedule/29/paragraph/85An3",
      "kind": "paragraph",
      "number": "85D",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-85An3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/11/crossheading/transparent-entities"
    },
    {
      "path": "schedule/29/paragraph/86",
      "kind": "paragraph",
      "number": "86",
      "heading": "Postponement of charge on transfer of assets to non-resident company.",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-86",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/11"
    },
    {
      "path": "schedule/29/paragraph/87",
      "kind": "paragraph",
      "number": "87",
      "heading": "Transfer of non-UK business",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-87",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/11"
    },
    {
      "path": "schedule/29/paragraph/87A",
      "kind": "paragraph",
      "number": "87A",
      "heading": "European cross-border merger: transfer of non-UK business",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-87A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/11"
    },
    {
      "path": "schedule/29/paragraph/88",
      "kind": "paragraph",
      "number": "88",
      "heading": "Procedure on application for clearance",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-88",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/11"
    },
    {
      "path": "schedule/29/paragraph/89",
      "kind": "paragraph",
      "number": "89",
      "heading": "Transfer of life assurance business",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-89",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/11"
    },
    {
      "path": "schedule/29/paragraph/90",
      "kind": "paragraph",
      "number": "90",
      "heading": "Transfer of business of building society to company",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-90",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/11"
    },
    {
      "path": "schedule/29/paragraph/91",
      "kind": "paragraph",
      "number": "91",
      "heading": "Amalgamation of or transfer of engagements by certain societies",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-91",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/11"
    },
    {
      "path": "schedule/29/part/12",
      "kind": "part",
      "number": "12",
      "heading": "Transactions between related parties",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29"
    },
    {
      "path": "schedule/29/paragraph/92",
      "kind": "paragraph",
      "number": "92",
      "heading": "Transfer between company and related party treated as being at market value",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-92",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/12"
    },
    {
      "path": "schedule/29/paragraph/93",
      "kind": "paragraph",
      "number": "93",
      "heading": "Exclusion of roll-over relief in case of part realisation involving related party",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-93",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/12"
    },
    {
      "path": "schedule/29/paragraph/94",
      "kind": "paragraph",
      "number": "94",
      "heading": "Delayed payment of royalty payable by company to related party",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-94",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/12"
    },
    {
      "path": "schedule/29/paragraph/95",
      "kind": "paragraph",
      "number": "95",
      "heading": "Meaning of “related party\"",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-95",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/12"
    },
    {
      "path": "schedule/29/paragraph/95A",
      "kind": "paragraph",
      "number": "95A",
      "heading": "Persons treated as “related parties”",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-95A",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/12"
    },
    {
      "path": "schedule/29/paragraph/96",
      "kind": "paragraph",
      "number": "96",
      "heading": "Meaning of “control\" and “major interest\"",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-96",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/12"
    },
    {
      "path": "schedule/29/paragraph/97",
      "kind": "paragraph",
      "number": "97",
      "heading": "Rights and powers to be taken into account: general",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-97",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/12"
    },
    {
      "path": "schedule/29/paragraph/98",
      "kind": "paragraph",
      "number": "98",
      "heading": "Rights and powers to be taken into account: rights and powers held jointly",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-98",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/12"
    },
    {
      "path": "schedule/29/paragraph/99",
      "kind": "paragraph",
      "number": "99",
      "heading": "Rights and powers to be taken into account: partnerships",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-99",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/12"
    },
    {
      "path": "schedule/29/paragraph/100",
      "kind": "paragraph",
      "number": "100",
      "heading": "Meaning of “participator\" and “associate\"",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-100",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/12"
    },
    {
      "path": "schedule/29/paragraph/101",
      "kind": "paragraph",
      "number": "101",
      "heading": "Connected persons",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-101",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/12"
    },
    {
      "path": "schedule/29/part/13",
      "kind": "part",
      "number": "13",
      "heading": "Supplementary provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29"
    },
    {
      "path": "schedule/29/paragraph/102",
      "kind": "paragraph",
      "number": "102",
      "heading": "Treatment of grants and other contributions to expenditure",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-102",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/13"
    },
    {
      "path": "schedule/29/paragraph/103",
      "kind": "paragraph",
      "number": "103",
      "heading": "Grants to be left out of account for tax purposes",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-103",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/13"
    },
    {
      "path": "schedule/29/paragraph/104",
      "kind": "paragraph",
      "number": "104",
      "heading": "Finance leasing etc",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-104",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/13"
    },
    {
      "path": "schedule/29/paragraph/105",
      "kind": "paragraph",
      "number": "105",
      "heading": "Assets acquired or realised together",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-105",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/13"
    },
    {
      "path": "schedule/29/paragraph/106",
      "kind": "paragraph",
      "number": "106",
      "heading": "Deemed market value acquisition: adjustment of amounts in case of nil accounting value",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-106",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/13"
    },
    {
      "path": "schedule/29/paragraph/107",
      "kind": "paragraph",
      "number": "107",
      "heading": "Treatment of fungible assets",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-107",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/13"
    },
    {
      "path": "schedule/29/paragraph/108",
      "kind": "paragraph",
      "number": "108",
      "heading": "Asset ceasing to be chargeable intangible asset: deemed realisation at market value",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-108",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/13"
    },
    {
      "path": "schedule/29/paragraph/109",
      "kind": "paragraph",
      "number": "109",
      "heading": "Asset ceasing to be chargeable intangible asset: postponement of gain in certain cases",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-109",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/13"
    },
    {
      "path": "schedule/29/paragraph/110",
      "kind": "paragraph",
      "number": "110",
      "heading": "Asset becoming chargeable intangible asset",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-110",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/13"
    },
    {
      "path": "schedule/29/paragraph/111",
      "kind": "paragraph",
      "number": "111",
      "heading": "Tax avoidance arrangements to be disregarded",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-111",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/13"
    },
    {
      "path": "schedule/29/paragraph/112",
      "kind": "paragraph",
      "number": "112",
      "heading": "Debits not allowed in respect of expenditure not generally deductible for tax purposes",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-112",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/13"
    },
    {
      "path": "schedule/29/paragraph/113",
      "kind": "paragraph",
      "number": "113",
      "heading": "Delayed payment of employees' remuneration",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-113",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/13"
    },
    {
      "path": "schedule/29/paragraph/114",
      "kind": "paragraph",
      "number": "114",
      "heading": "Delayed payment of pension contributions",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-114",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/13"
    },
    {
      "path": "schedule/29/paragraph/115",
      "kind": "paragraph",
      "number": "115",
      "heading": "Bad debts etc",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-115",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/13"
    },
    {
      "path": "schedule/29/paragraph/116",
      "kind": "paragraph",
      "number": "116",
      "heading": "Assumptions for computing chargeable profits of controlled foreign companies",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-116",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/13"
    },
    {
      "path": "schedule/29/part/13A",
      "kind": "part",
      "number": "13A",
      "heading": "Adjustment on change of accounting policy",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29"
    },
    {
      "path": "schedule/29/paragraph/116A",
      "kind": "paragraph",
      "number": "116A",
      "heading": "Introduction",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-116A",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/13A"
    },
    {
      "path": "schedule/29/paragraph/116B",
      "kind": "paragraph",
      "number": "116B",
      "heading": "Change of accounting policy involving change of value",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-116B",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/13A"
    },
    {
      "path": "schedule/29/paragraph/116C",
      "kind": "paragraph",
      "number": "116C",
      "heading": "Change of accounting policy involving disaggregation",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-116C",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/13A"
    },
    {
      "path": "schedule/29/paragraph/116D",
      "kind": "paragraph",
      "number": "116D",
      "heading": "Change of accounting policy involving disaggregation: original asset subject to fixed rate writing down",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-116D",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/13A"
    },
    {
      "path": "schedule/29/paragraph/116E",
      "kind": "paragraph",
      "number": "116E",
      "heading": "Change of accounting policy involving disaggregation: election for fixed rate writing down in relation to resulting asset",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-116E",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/13A"
    },
    {
      "path": "schedule/29/paragraph/116F",
      "kind": "paragraph",
      "number": "116F",
      "heading": "Cap on credit to be brought into account on change of accounting policy",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-116F",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/13A"
    },
    {
      "path": "schedule/29/paragraph/116G",
      "kind": "paragraph",
      "number": "116G",
      "heading": "Exclusion of debits or credits brought into account under other provisions",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-116G",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/13A"
    },
    {
      "path": "schedule/29/paragraph/116H",
      "kind": "paragraph",
      "number": "116H",
      "heading": "Subsequent events affecting asset subject to adjustment under this Part",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-116H",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/13A"
    },
    {
      "path": "schedule/29/part/14",
      "kind": "part",
      "number": "14",
      "heading": "Commencement and transitional provisions",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29"
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      "path": "schedule/29/paragraph/117",
      "kind": "paragraph",
      "number": "117",
      "heading": "Commencement date",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-117",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/14"
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    {
      "path": "schedule/29/paragraph/118",
      "kind": "paragraph",
      "number": "118",
      "heading": "Application of Schedule to assets created or acquired after commencement",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-118",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/part/14"
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      "path": "schedule/29/paragraph/119",
      "kind": "paragraph",
      "number": "119",
      "heading": "Application of Schedule to royalties",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-119",
      "extent": "E+W+S+N.I.",
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      "parent": "schedule/29/part/14"
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      "path": "schedule/29/paragraph/120",
      "kind": "paragraph",
      "number": "120",
      "heading": "Assets regarded as created or acquired when expenditure incurred",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-120",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/14"
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      "path": "schedule/29/paragraph/121",
      "kind": "paragraph",
      "number": "121",
      "heading": "Internally-generated goodwill: whether created before or after commencement",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-121",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/14"
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      "path": "schedule/29/paragraph/122",
      "kind": "paragraph",
      "number": "122",
      "heading": "Certain other internally-generated assets: whether created before or after commencement",
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      "parent": "schedule/29/part/14"
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      "path": "schedule/29/paragraph/123",
      "kind": "paragraph",
      "number": "123",
      "heading": "Expenditure on acquisition treated as incurred when recognised for accounting purposes",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-123",
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      "status": "repealed",
      "parent": "schedule/29/part/14"
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      "path": "schedule/29/paragraph/124",
      "kind": "paragraph",
      "number": "124",
      "heading": "When expenditure treated as incurred: chargeable gains rule to be followed in certain cases",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-124",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/14"
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      "path": "schedule/29/paragraph/125",
      "kind": "paragraph",
      "number": "125",
      "heading": "When expenditure treated as incurred: capital allowances general rule to be followed in certain cases",
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      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/14"
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      "path": "schedule/29/paragraph/126",
      "kind": "paragraph",
      "number": "126",
      "heading": "Application of Schedule to fungible assets",
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      "parent": "schedule/29/part/14"
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    {
      "path": "schedule/29/paragraph/127",
      "kind": "paragraph",
      "number": "127",
      "heading": "Certain assets acquired on transfer of business treated as existing assets",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-127",
      "extent": "E+W+S+N.I.",
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      "path": "schedule/29/paragraph/127A",
      "kind": "paragraph",
      "number": "127A",
      "heading": "Assets whose value derives from existing assets treated as existing assets",
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      "path": "schedule/29/paragraph/127B",
      "kind": "paragraph",
      "number": "127B",
      "heading": "Assets acquired in connection with disposals of existing assets treated as existing assets",
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      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/14"
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      "path": "schedule/29/paragraph/128",
      "kind": "paragraph",
      "number": "128",
      "heading": "Application of Schedule to certain existing telecommunication rights",
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      "parent": "schedule/29/part/14"
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      "path": "schedule/29/paragraph/129",
      "kind": "paragraph",
      "number": "129",
      "heading": "Application of Schedule to existing Lloyd’s syndicate capacity",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-129",
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      "parent": "schedule/29/part/14"
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      "path": "schedule/29/paragraph/130",
      "kind": "paragraph",
      "number": "130",
      "heading": "Roll-over relief: application in relation to disposal of existing asset after commencement",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-130",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/14"
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      "path": "schedule/29/paragraph/131",
      "kind": "paragraph",
      "number": "131",
      "heading": "Roll-over relief: application in relation to degrouping charge on existing asset arising after commencement",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-131",
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      "parent": "schedule/29/part/14"
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      "path": "schedule/29/paragraph/132",
      "kind": "paragraph",
      "number": "132",
      "heading": "Roll-over relief: transitory interaction with relief on replacement of business asset",
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      "extent": "E+W+S+N.I.",
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      "parent": "schedule/29/part/14"
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      "path": "schedule/29/part/15",
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      "number": "15",
      "heading": "Interpretation",
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      "extent": null,
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      "parent": "schedule/29"
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      "path": "schedule/29/paragraph/133",
      "kind": "paragraph",
      "number": "133",
      "heading": "References to expenditure on an asset",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-29/paragraph-133",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/29/part/15"
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      "path": "schedule/29/paragraph/134",
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      "heading": "References to amounts recognised in determining profit or loss",
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      "path": "schedule/29/paragraph/135",
      "kind": "paragraph",
      "number": "135",
      "heading": "Meaning of “accounting value\"",
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      "path": "schedule/29/paragraph/136",
      "kind": "paragraph",
      "number": "136",
      "heading": "Meaning of “adjustments required for tax purposes\"",
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      "path": "schedule/29/paragraph/137",
      "kind": "paragraph",
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      "heading": "Meaning of “chargeable intangible asset\" and “chargeable realisation gain\"",
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      "path": "schedule/29/paragraph/138",
      "kind": "paragraph",
      "number": "138",
      "heading": "Interpretation provisions relating to insurance companies",
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      "parent": "schedule/29/part/15"
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      "path": "schedule/29/paragraph/139",
      "kind": "paragraph",
      "number": "139",
      "heading": "Meaning of “royalty\"",
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      "extent": null,
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      "path": "schedule/29/paragraph/140",
      "kind": "paragraph",
      "number": "140",
      "heading": "Meaning of “tax-neutral transfer\"",
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      "path": "schedule/29/paragraph/141",
      "kind": "paragraph",
      "number": "141",
      "heading": "Meaning of “the Inland Revenue\"",
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      "path": "schedule/29/paragraph/142",
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      "heading": "Meaning of “the Taxes Acts\"",
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      "path": "schedule/29/paragraph/143",
      "kind": "paragraph",
      "number": "143",
      "heading": "Index of defined expressions",
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      "path": "schedule/30",
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      "heading": "Gains and losses of a company from intangible fixed assets: consequential amendments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "schedule/30/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "General provisions about deductions",
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      "extent": "E+W+S+N.I.",
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      "parent": "schedule/30"
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      "path": "schedule/30/paragraph/2",
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      "number": "2",
      "heading": "Surrender of non-trading loss by way of group relief",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-30/paragraph-2",
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      "parent": "schedule/30"
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      "path": "schedule/30/paragraph/3",
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      "number": "3",
      "heading": "Extension of charitable exemption to non-trading gains",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-30/paragraph-3",
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      "parent": "schedule/30"
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      "path": "schedule/30/paragraph/4",
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      "number": "4",
      "heading": "Change in ownership of company with unused non-trading loss",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-30/paragraph-4",
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      "path": "schedule/30/paragraph/5",
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      "heading": "Double taxation relief",
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      "path": "schedule/30/paragraph/6",
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      "heading": "Value-shifting provisions",
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      "parent": "schedule/30"
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      "path": "schedule/31",
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      "number": "31",
      "heading": "Gains of insurance company from venture capital investment partnership",
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      "extent": null,
      "status": null,
      "parent": null
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      "path": "schedule/31/paragraph/wrapper1n1",
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      "parent": "schedule/31"
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      "heading": "Lloyd’s underwriters",
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      "path": "schedule/32/paragraph/1",
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      "heading": "Individuals",
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      "parent": "schedule/32"
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      "path": "schedule/32/paragraph/2",
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      "heading": null,
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      "extent": null,
      "status": null,
      "parent": "schedule/32"
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      "path": "schedule/32/paragraph/3",
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      "heading": null,
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      "extent": null,
      "status": null,
      "parent": "schedule/32"
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      "path": "schedule/32/paragraph/4",
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      "heading": null,
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      "extent": null,
      "status": null,
      "parent": "schedule/32"
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      "path": "schedule/32/paragraph/5",
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      "heading": null,
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      "extent": null,
      "status": null,
      "parent": "schedule/32"
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      "heading": "Corporate bodies",
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      "parent": "schedule/32"
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      "path": "schedule/32/paragraph/7",
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      "extent": null,
      "status": null,
      "parent": "schedule/32"
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      "path": "schedule/32/paragraph/8",
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      "extent": null,
      "status": null,
      "parent": "schedule/32"
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      "path": "schedule/32/paragraph/9",
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      "extent": null,
      "status": null,
      "parent": "schedule/32"
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      "path": "schedule/32/paragraph/10",
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      "heading": null,
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      "extent": null,
      "status": null,
      "parent": "schedule/32"
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      "path": "schedule/33",
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      "path": "schedule/33/part/1",
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      "heading": "Venture capital trusts: winding up",
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      "path": "schedule/33/paragraph/1",
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      "heading": "Meaning of “VCT-in-liquidation\"",
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      "parent": "schedule/33/part/1"
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      "path": "schedule/33/paragraph/2",
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      "heading": "Power to treat VCT-in-liquidation as VCT",
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      "path": "schedule/33/paragraph/3",
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      "heading": "Power to treat conditions for VCT approval as fulfilled with respect to VCT-in-liquidation",
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      "path": "schedule/33/paragraph/4",
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      "heading": "Power to make provision about distributions by VCT-in-liquidation",
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      "path": "schedule/33/paragraph/5",
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      "heading": "Power to facilitate disposals to VCT by VCT-in-liquidation",
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      "heading": "Provision in respect of periods before and after winding-up",
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      "heading": "Part 1: supplementary provisions and interpretation",
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      "path": "schedule/33/part/2",
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      "heading": "Venture capital trusts: mergers",
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      "extent": null,
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      "path": "schedule/33/paragraph/8",
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      "number": "8",
      "heading": "Power to facilitate mergers of VCTs",
      "url": "https://openlegislation.uk/finance-act-2002/schedule-33/paragraph-8",
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      "path": "schedule/33/paragraph/9",
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      "heading": "Provision that may be made by regulations under paragraph 8(1)",
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      "parent": "schedule/33/part/2"
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      "path": "schedule/33/paragraph/10",
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      "heading": "Meaning of “merger\" and “successor company\"",
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      "parent": "schedule/33/part/2"
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      "path": "schedule/33/part/3",
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      "heading": "Time allowed for VCT to invest money raised by further share issue",
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      "parent": "schedule/33"
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      "path": "schedule/33/paragraph/11",
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      "heading": "Power to disapply, or limit operation of, section 842AA(5B) of the Taxes Act 1988",
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      "path": "schedule/33/paragraph/12",
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      "heading": "Withdrawal of VCT approval in cases for which provision made under paragraph 11",
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      "parent": "schedule/33/part/3"
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      "path": "schedule/33/paragraph/13",
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      "heading": "Consequential amendment in section 842AA(5A) of the Taxes Act 1988",
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