{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-3/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-3/paragraph-4.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/3/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "In section 63 of CAA 2001 (cases in which disposal value is nil), in subsection (4)—\n(a) after “Subsection (2)” insert\n“— ”, and\n(a)\n(b) at the end insert\n“, and\n(b) is subject to section 809ZM of ITA 2007 and section 939F of CTA 2010 (removal of tax relief in respect of tainted charity donations etc).”",
  "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/3/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."
}