{
  "url": "https://openlegislation.uk/finance-act-2020/schedule-15/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-2020/schedule-15/paragraph-6.json",
  "legislation": "ukpga/2020/14",
  "legislation_title": "Finance Act 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2020",
  "path": "schedule/15/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": "Introductory",
  "text": "This Part of this Schedule provides for the following—\n(a) an exemption from corporation tax for relevant compensation payments, and\n(b) an exemption from income tax and capital gains tax for relevant onward payments.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 15 Pt. 2 inserted (22.2.2024) by Finance Act 2024 (c. 3), s. 12(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2020/14/schedule/15/paragraph/6",
    "retrieved_at": "2026-10-29T09:01:44.314864+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."
}