{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-2/paragraph-23",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-2/paragraph-23.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/2/paragraph/23",
  "kind": "paragraph",
  "number": "23",
  "heading": null,
  "text": "(1) Part 2 of Schedule 4 (index of defined expressions) is amended as follows.\n(2) After the entry relating to “acquisition expenditure (in Chapter 9 of Part 2)” insert—\n“\nadditional rate\nsection 6(2) of ITA 2007 (as applied by section 989 of that Act).\n”\n(3) After the entry relating to “distribution” insert—\n“\nthe dividend additional rate\nsection 8(3) of ITA 2007 (as applied by section 989 of that Act).\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/2/paragraph/23",
    "retrieved_at": "2026-10-29T09:11:08.872832+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."
}