{
  "url": "https://openlegislation.uk/finance-act-2019/schedule-10/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-2019/schedule-10/paragraph-6.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "schedule/10/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "(1) Section 269ZD (restriction on deductions from total profits) is amended as follows.\n(2) In subsection (2)—\n(a) in paragraph (b)—\n(i) at the end of sub-paragraph (i) insert “ and ”, and\n(ii) omit sub-paragraph (iii) and the “and” immediately before it, and\n(b) in the second sentence omit “and section 269ZE”.\n(3) In subsection (4)(a) after “period” insert “ (see section 269ZFA) ”.\n(4) Omit subsection (5).\n(5) For subsection (7) substitute—\n“(7) Subsection (2) does not apply in relation to a company for an accounting period where the amount given by paragraph (1) of step 1 in section 269ZF(3) is not greater than nil.”",
  "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/6",
    "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."
}