{
  "url": "https://openlegislation.uk/finance-act-2019/schedule-15/paragraph-54",
  "json_url": "https://openlegislation.uk/finance-act-2019/schedule-15/paragraph-54.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "schedule/15/paragraph/54",
  "kind": "paragraph",
  "number": "54",
  "heading": null,
  "text": "The “ARFP uplift amount” for a pre-acquisition accounting period is the amount equal to—\n( ( SC − 20 % ) / SC ) × Awhere—\nSC is the percentage specified in section 330(1) of CTA 2010 for the pre-acquisition accounting period, and\nA is the amount applied, in relation to the loss period, in accordance with paragraph 25(2)(b) or (3)(b) for the pre-acquisition accounting 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/15/paragraph/54",
    "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."
}