{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-8/paragraph-15",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-8/paragraph-15.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/8/paragraph/15",
  "kind": "paragraph",
  "number": "15",
  "heading": null,
  "text": "(1) Schedule 4 to CTA 2010 (index of defined expressions) is amended as follows.\n(2) In the entry for “Northern Ireland expenditure”—\n(a) for “14” substitute “ 14A ”, and\n(b) for “and 357U(2)” substitute “ , 357U(2) and 357UJ(2) ”.\n(3) Insert at the appropriate places—\n“\nqualifying expenditure (in Chapter 14A of Part 8B)\nsection 357UJ(2)\n”\n“\nthe separate orchestral trade (in Chapter 14A of Part 8B)\nsection 357UJ(2)\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/schedule/8/paragraph/15",
    "retrieved_at": "2026-10-29T09:06:05.350093+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."
}