{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-6.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/3/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "(1) Chapter 5 (relief for large companies) is amended as follows.\n(2) In section 1074 (additional deduction in calculating profits of trade)—\n(a) in subsection (1), omit “, B”, and\n(b) omit subsection (3).\n(3) Omit section 1075 (R&D threshold).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/3/paragraph/6",
    "retrieved_at": "2026-10-29T09:08:44.989153+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."
}