{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-11/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-11/paragraph-5.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/11/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) Paragraph 6 (restrictions on the deduction of pre-entry losses) is amended as follows.\n(2) In sub-paragraph (2)—\n(a) omit paragraph (a) (and the “and” after it), and\n(b) in paragraph (b), omit “in any other case”.\n(3) In sub-paragraph (3)—\n(a) omit paragraph (a) (and the “and” after it), and\n(b) in paragraph (b), omit “in the case of an election under sub-paragraph (2)(b) above,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/11/schedule/11/paragraph/5",
    "retrieved_at": "2026-10-29T09:09:31.813616+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."
}