{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-17/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-17/paragraph-4.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/17/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "For section 228 substitute—\n“Annual allowance\n228 (1) The annual allowance for the tax year 2011-12 and, subject to subsection (2), each subsequent tax year is £50,000.\n(2) The Treasury may by order provide that the annual allowance for any tax year subsequent to the tax year 2011-12 is such amount as is specified in the order.”",
  "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/17/paragraph/4",
    "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."
}