{
  "url": "https://openlegislation.uk/finance-act-2004-sections-38-to-40-and-45-and-schedule-6-consequential-amendment-of-enactments-order-2004/schedule/paragraph-54",
  "json_url": "https://openlegislation.uk/finance-act-2004-sections-38-to-40-and-45-and-schedule-6-consequential-amendment-of-enactments-order-2004/schedule/paragraph-54.json",
  "legislation": "uksi/2004/2310",
  "legislation_title": "The Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004-sections-38-to-40-and-45-and-schedule-6-consequential-amendment-of-enactments-order-2004",
  "path": "schedule/paragraph/54",
  "kind": "paragraph",
  "number": "54",
  "heading": "Giving of allowances: managing investments of company with investment business",
  "text": "(1) Section 253 of the Capital Allowances Act 2001 (investment companies) is amended as follows.\n(2) In subsection (1) (section applies if qualifying activity is management of an investment company) for “the management of an investment company” substitute “managing the investment business”.\n(3) The side note to the section, and the italic heading preceding it, accordingly each become “Companies with investment business”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affecting": "ukpga/2010/8",
      "affecting_title": "Taxation (International and Other Provisions) Act 2010"
    },
    {
      "type": "revoked",
      "affecting": "ukpga/2010/8",
      "affecting_title": "Taxation (International and Other Provisions) Act 2010"
    },
    {
      "type": "revoked",
      "affecting": "ukpga/2010/8",
      "affecting_title": "Taxation (International and Other Provisions) Act 2010"
    },
    {
      "type": "revoked",
      "affecting": "uksi/2006/3271",
      "affecting_title": "The Overseas Life Insurance Companies Regulations 2006"
    },
    {
      "type": "revoked",
      "affecting": "ukpga/2010/4",
      "affecting_title": "Corporation Tax Act 2010"
    },
    {
      "type": "revoked",
      "affecting": "ukpga/2010/4",
      "affecting_title": "Corporation Tax Act 2010"
    },
    {
      "type": "revoked",
      "affecting": "ukpga/2010/4",
      "affecting_title": "Corporation Tax Act 2010"
    },
    {
      "type": "revoked",
      "affecting": "ukpga/2010/8",
      "affecting_title": "Taxation (International and Other Provisions) Act 2010"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/2310/schedule/paragraph/54",
    "retrieved_at": "2026-10-29T05:19:06.837964+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."
}