{
  "url": "https://openlegislation.uk/finance-act-2006/schedule-3/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2006/schedule-3/paragraph-4.json",
  "legislation": "ukpga/2006/25",
  "legislation_title": "Finance Act 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006",
  "path": "schedule/3/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "In each of the following provisions for “claim for an R&D tax credit” substitute “ claim to which this Part of this Schedule applies ”\n(a) paragraph 83B(1) (claim to be included in company tax return);\n(b) paragraph 83C (content of claim);\n(c) paragraph 83D (amendment or withdrawal of a claim);\n(d) paragraph 83E(1) (time limit for claims).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/25/schedule/3/paragraph/4",
    "retrieved_at": "2026-10-29T09:14:22.939634+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."
}