{
  "url": "https://openlegislation.uk/finance-act-2003/schedule-28/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2003/schedule-28/paragraph-4.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "schedule/28/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) Paragraph 1 of Schedule 1 to that Act is amended as follows.\n(2) In sub-paragraph (1), in the words following paragraph (b)—\n(a) for “section 3(1) to (6)” substitute “ sections 3(1) to (5C) and 3A ”;\n(b) at the end insert “ , but with the modifications specified in this paragraph ”.\n(3) After sub-paragraph (2) insert—\n“(2A) As they apply by virtue of sub-paragraph (1) above—\n(a) section 3(5A) has effect with the omission of paragraph (b), and\n(b) section 3(5B) has effect with the omission of the words “or (b)”.”.\n(4) In sub-paragraph (3)—\n(a) for “section 3” substitute “ sections 3 and 3A(1)(a) ”;\n(b) after “the exempt amount for the year”, where it first occurs, insert “ (except the one in section 3(2)) ”.\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 28 para. 4(5) omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 60(i)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/4",
    "retrieved_at": "2026-10-29T09:18:27.996599+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."
}