{
  "url": "https://openlegislation.uk/finance-act-2007/schedule-4/paragraph-15",
  "json_url": "https://openlegislation.uk/finance-act-2007/schedule-4/paragraph-15.json",
  "legislation": "ukpga/2007/11",
  "legislation_title": "Finance Act 2007",
  "legislation_url": "https://openlegislation.uk/finance-act-2007",
  "path": "schedule/4/paragraph/15",
  "kind": "paragraph",
  "number": "15",
  "heading": null,
  "text": "In section 115 (restrictions on reliefs for firms exploiting films), for subsection (4) substitute—\n“(4) The restrictions under this section do not apply to so much of the loss (if any) as derives from qualifying film expenditure.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/11/schedule/4/paragraph/15",
    "retrieved_at": "2026-10-29T09:12:51.142391+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."
}