{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-2/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-2/paragraph-6.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/2/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "(1) Section 7 of FA 2013 (temporary increase in annual investment allowance) is amended as follows.\n(2) In subsection (1), for “of two years beginning with 1 January 2013” substitute “ beginning with 1 January 2013 and ending with the specified date ”.\n(3) After subsection (1) insert—\n“(1A) The specified date is —\n(a) for the purposes of corporation tax, 31 March 2014, and\n(b) for the purposes of income tax, 5 April 2014.”\n(4) In subsection (2), omit “or 1 January 2015”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/2/paragraph/6",
    "retrieved_at": "2026-10-29T09:07:29.129035+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."
}