{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-52/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-52/paragraph-7.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/52/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "(1) Paragraph 4 of that Schedule (giving effect to claims and amendments) is amended as follows.\n(2) In sub-paragraph (1)—\n(a) for “and (4)” substitute “ to (5) ”, and\n(b) omit “and to any other provision in the Taxes Acts which otherwise provides”.\n(3) In sub-paragraph (2), for “and (4)” substitute “ to (5) ”.\n(4) Insert at the end—\n“(5) This paragraph has effect subject to any provision in the Taxes Acts that—\n(a) requires or allows effect to be given to a claim by other means, or\n(b) provides that an amount is not to be discharged or repaid.”",
  "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/52/paragraph/7",
    "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."
}