{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-4/paragraph-12",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-4/paragraph-12.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/4/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "In section 1310 of CTA 2009 (orders and regulations), in subsection (4), after paragraph (ej) insert—\n“(ek) section 1217GB(4) (EEA expenditure condition),\n(el) section 1217J(4) (amount of additional deduction),\n(em) section 1217O (activities involved in developing, producing, running or closing a production),”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 4 para. 12 in force at 22.8.2014 for the purposes of the amendments made by that paragraph by S.I. 2014/2228, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/4/paragraph/12",
    "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."
}