{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-45/paragraph-1",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-45/paragraph-1.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/45/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) OTA 1975 is amended as follows.\n(2) Omit paragraphs 9 and 10 of Schedule 3 (election to have amounts mentioned in section 2(9)(b) and (c) spread).\n(3) In consequence of the omission of paragraph 9 of Schedule 3, omit section 9(4).\n(4) Omit paragraph 3 of Schedule 4 (allowable expenditure incurred before 13 November 1974).\n(5) The repeals made by this paragraph have effect in relation to chargeable periods beginning after 30 June 2009.",
  "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/45/paragraph/1",
    "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."
}