{
  "url": "https://openlegislation.uk/finance-act-2006/schedule-8/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2006/schedule-8/paragraph-3.json",
  "legislation": "ukpga/2006/25",
  "legislation_title": "Finance Act 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006",
  "path": "schedule/8/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "After section 34 insert—\n“Expenditure on plant or machinery for long funding leasing not qualifying expenditure\n34A Expenditure is not qualifying expenditure if it is incurred on the provision of plant or machinery for leasing under a long funding lease (see Chapter 6A).”.",
  "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/8/paragraph/3",
    "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."
}