{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-26/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-26/paragraph-7.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/26/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "In column 1 of the table in section 84 (cases in which short-life asset treatment is ruled out), for item 4 substitute—\n“4 The expenditure is special rate expenditure (see Chapter 10A).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/26/paragraph/7",
    "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."
}