{
  "url": "https://openlegislation.uk/finance-act-2002/schedule-21/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2002/schedule-21/paragraph-5.json",
  "legislation": "ukpga/2002/23",
  "legislation_title": "Finance Act 2002",
  "legislation_url": "https://openlegislation.uk/finance-act-2002",
  "path": "schedule/21/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": "General exclusions affecting first-year qualifying expenditure",
  "text": "In section 46, in subsection (1) (expenditure which is subject to the general exclusions) after the entry relating to section 45E (which is added by Schedule 20 to this Act) add\n“, or\nsection 45F\n(expenditure on plant and machinery for use wholly in a ring fence trade).\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2002/23/schedule/21/paragraph/5",
    "retrieved_at": "2026-10-29T09:19:27.148984+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}