{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-9/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-9/paragraph-5.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/9/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) Section 218 of that Act (restriction on B's qualifying expenditure) is amended as follows.\n(2) In subsection (1), for “section 214, 215 or 216” substitute “ section 214 or 216 ”.\n(3) At the end insert—\n“(5) This section is subject to section 218ZA(3).”\n(4) Accordingly, in the heading of that section, insert at the end “ : section 214 or 216 ”.",
  "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/9/paragraph/5",
    "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."
}