{
  "url": "https://openlegislation.uk/finance-act-2019/schedule-15/paragraph-51",
  "json_url": "https://openlegislation.uk/finance-act-2019/schedule-15/paragraph-51.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "schedule/15/paragraph/51",
  "kind": "paragraph",
  "number": "51",
  "heading": null,
  "text": "(1) To determine the “reduced ARFP amount” for a pre-acquisition accounting period—\n(a) take the activated ARFP amount for the period, and\n(b) reduce that amount by the amount applied, in relation to the loss period mentioned in paragraph 26(1), in accordance with paragraph 25(2)(b) or (3)(b) for the pre-acquisition accounting period.\n(2) This paragraph is subject to paragraph 52.",
  "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/51",
    "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."
}