{
  "url": "https://openlegislation.uk/finance-act-2005/schedule-6/paragraph-11",
  "json_url": "https://openlegislation.uk/finance-act-2005/schedule-6/paragraph-11.json",
  "legislation": "ukpga/2005/7",
  "legislation_title": "Finance Act 2005",
  "legislation_url": "https://openlegislation.uk/finance-act-2005",
  "path": "schedule/6/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "(1) Part 2 of Schedule 1 to CAA 2001 (list of defined expressions) is amended as follows.\n(2) Insert the following entries in the appropriate places—\n“\nbalancing adjustment (in Part 3A)\nsection 360M\n”\n“\nbalancing event (in Part 3A)\nsection 360N\n”\n“\nlease and related expressions (in Part 3A)\nsection 360Z4\n”\n“\nproceeds from a balancing event (in Part 3A)\nsection 360O\n”\n“\nqualifying building (in Part 3A)\nsection 360C\n”\n“\nqualifying business premises (in Part 3A)\nsection 360D\n”\n“\nqualifying expenditure (in Part 3A)\nsection 360B\n”\n“\nrelevant interest (in Part 3A)\nChapter 4 of Part 3A\n”\n“\nresidue of qualifying expenditure (in Part 3A)\nsection 360K\n”\n(3) In the entry for “sale, transfers under Parts 3, 4, 4A and 10 treated as”, after “3” insert “ , 3A ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 6 para. 11 has effect as specified by The Finance Act 2005, Section 92 and Schedule 6, (Appointed Day) Order 2007 (S.I. 2007/949), art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/7/schedule/6/paragraph/11",
    "retrieved_at": "2026-10-29T09:16:26.978887+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."
}