{
  "url": "https://openlegislation.uk/finance-act-2020/schedule-4/paragraph-30",
  "json_url": "https://openlegislation.uk/finance-act-2020/schedule-4/paragraph-30.json",
  "legislation": "ukpga/2020/14",
  "legislation_title": "Finance Act 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2020",
  "path": "schedule/4/paragraph/30",
  "kind": "paragraph",
  "number": "30",
  "heading": null,
  "text": "(1) Section 269ZFA (“relevant profits”) is amended as follows.\n(2) In subsection (1)(b), for “section 269ZD(6)” substitute “ section 269ZDA ”.\n(3) In subsection (2)—\n(a) in paragraph (a), for “qualifying trading profits and qualifying non-trading profits” substitute “ modified total profits ”, and\n(b) in paragraph (b), for “in determining” substitute “ which could be relieved against ”.",
  "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/30",
    "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."
}