{
  "url": "https://openlegislation.uk/finance-act-2020/schedule-4/paragraph-29",
  "json_url": "https://openlegislation.uk/finance-act-2020/schedule-4/paragraph-29.json",
  "legislation": "ukpga/2020/14",
  "legislation_title": "Finance Act 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2020",
  "path": "schedule/4/paragraph/29",
  "kind": "paragraph",
  "number": "29",
  "heading": null,
  "text": "(1) Section 269ZF (“relevant trading profits” and “relevant non-trading profits”) is amended in accordance with this paragraph.\n(2) In subsection (2)—\n(a) for “ “relevant non-trading profits””, in both places it occurs, substitute “ “relevant non-trading income profits” ”,\n(b) in paragraph (a), for “qualifying non-trading profits” substitute “ qualifying non-trading income profits ”, and\n(c) in paragraph (b) for “non-trading profits deductions allowance” substitute “ non-trading income profits deductions allowance ”.\n(3) In subsection (3), in the words before step 1, for “and qualifying non-trading profits” substitute “ , qualifying non-trading income profits and qualifying chargeable gains ”.\n(4) In subsection (3), in paragraph (3) of step 1—\n(a) for “and relevant non-trading profits” substitute “ , qualifying non-trading income profits and qualifying chargeable gains ”, and\n(b) for “both” substitute “ each ”.\n(5) In subsection (3), in paragraph (3) of step 2—\n(a) for “and the qualifying non-trading profits” substitute “ , qualifying non-trading income profits and qualifying chargeable gains ”, and\n(b) for “both” substitute “ each ”.\n(6) In the heading, for “and “relevant non-trading profits”” substitute “ , “total relevant non-trading profits” etc ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2020/14/schedule/4/paragraph/29",
    "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."
}