{
  "url": "https://openlegislation.uk/finance-act-2019/schedule-15/paragraph-49",
  "json_url": "https://openlegislation.uk/finance-act-2019/schedule-15/paragraph-49.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "schedule/15/paragraph/49",
  "kind": "paragraph",
  "number": "49",
  "heading": null,
  "text": "The closing balance of the total TTH amount for an accounting period is—\n(a) the total TTH amount, less\n(b) the total of the amounts (if any) applied in accordance with paragraph 25 for that accounting period and earlier accounting periods.",
  "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/15/paragraph/49",
    "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."
}