{
  "url": "https://openlegislation.uk/finance-act-2019/schedule-10/paragraph-24",
  "json_url": "https://openlegislation.uk/finance-act-2019/schedule-10/paragraph-24.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "schedule/10/paragraph/24",
  "kind": "paragraph",
  "number": "24",
  "heading": null,
  "text": "(1) Section 188DD (claimant company's relevant maximum for overlapping period in case of claim under section 188CB) is amended as follows.\n(2) In subsection (3)—\n(a) for “relevant” (in both places) substitute “ qualifying ”, and\n(b) for “section 269ZD(5)” (in both places) substitute “ subsection (3A) ”.\n(3) After subsection (3) insert—\n“(3A) The claimant company's “qualifying profits” for the claim period are—\n(a) the amount given by paragraph (1) of step 1 in section 269ZF(3) in determining the company's qualifying trading profits and qualifying non-trading profits for the period, less\n(b) the amount given by paragraph (1) of step 2 in section 269ZF(3) in determining those profits for the period.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2019/1/schedule/10/paragraph/24",
    "retrieved_at": "2026-10-29T09:04:30.296814+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."
}