{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-12/paragraph-29",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-12/paragraph-29.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/12/paragraph/29",
  "kind": "paragraph",
  "number": "29",
  "heading": null,
  "text": "(1) Section 594 (no tax credits for original owner under repo) is amended as follows.\n(2) In subsection (1)—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) in paragraph (b), omit “UK”,\n(c) in paragraph (d)—\n(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(ii) omit “UK”, and\n(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 12 para. 29(2)(a) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 33(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 12 para. 29(2)(c)(i) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 33(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 12 para. 29(2)(d) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 33(2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sch. 12 para. 29(3) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 33(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/12/paragraph/29",
    "retrieved_at": "2026-10-29T09:12:06.707101+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."
}