{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-14/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-14/paragraph-2.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/14/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) In section 1(4) of CTA 2010 (overview of Act), after paragraph (a) insert—\n“(aa) transfer of deductions (see Part 14A),”.\n(2) In section 432 of that Act (sale of lessors: restriction on relief for certain expenses), after subsection (1) insert—\n“(1A) For the purposes of subsection (1), an expense is to be disregarded if, and to the extent that, section 730D(2) (disallowance of deductible amounts: profit transfers) applies to it.”\n(3) In Schedule 4 to that Act (index of defined expressions), insert at the appropriate places—\n“\narrangements (in Part 14A)\nsection 730B\n”\n“\nas a deduction (in Part 14A)\nsection 730B\n”\n“\nC (in Part 14A)\nsection 730B\n”\n“\ndeductible amount (in Part 14A)\nsection 730B\n”\n“\nqualifying change (in Part 14A)\nsection 730B\n”\n“\nthe relevant day (in Part 14A)\nsection 730B\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/14/paragraph/2",
    "retrieved_at": "2026-10-29T09:08:06.076240+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."
}