{
  "url": "https://openlegislation.uk/finance-act-2019/schedule-10/paragraph-28",
  "json_url": "https://openlegislation.uk/finance-act-2019/schedule-10/paragraph-28.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "schedule/10/paragraph/28",
  "kind": "paragraph",
  "number": "28",
  "heading": null,
  "text": "In section 676 (disallowance of trading loss on change in ownership of company: company reconstructions)—\n(a) in subsection (2) for the words from “section 944(3)” to “successor company)” substitute “ Chapter 1 of Part 22 ”,\n(b) in subsection (4)(a) after “45” insert “ , 45A, 45B, 303B, 303C or 303D ”, and\n(c) in subsection (4)(b) for “944(3)” substitute “ Chapter 1 of Part 22 ”.",
  "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/28",
    "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."
}