{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-27/paragraph-27",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-27/paragraph-27.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/27/paragraph/27",
  "kind": "paragraph",
  "number": "27",
  "heading": null,
  "text": "(1) ITA 2007 is amended as follows.\n(2) In section 24(1)(b) (reliefs deductible at Step 2), omit the entry relating to Part 3 of CAA 2001.\n(3) In section 25(3) (reliefs deductible at Steps 2 and 3: supplementary), omit the entry relating to section 355 of that Act.\n(4) In Schedule 1 (minor and consequential amendments), omit paragraph 406.",
  "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/27/paragraph/27",
    "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."
}