{
  "url": "https://openlegislation.uk/finance-act-2020/schedule-4/paragraph-35",
  "json_url": "https://openlegislation.uk/finance-act-2020/schedule-4/paragraph-35.json",
  "legislation": "ukpga/2020/14",
  "legislation_title": "Finance Act 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2020",
  "path": "schedule/4/paragraph/35",
  "kind": "paragraph",
  "number": "35",
  "heading": null,
  "text": "(1) Section 269ZZA(1) (excessive specification of deductions allowance: application of section) is amended in accordance with this paragraph.\n(2) After paragraph (b) insert—\n“(ba) the company's chargeable gains deductions allowance for the period,”.\n(3) In paragraph (c) for “non-trading profits deductions allowance” substitute “ non-trading income profits deductions allowance ”.\n(4) After paragraph (d) insert—\n“(da) the company's BLAGAB deductions allowance for the period.”\n(5) Omit paragraph (e).",
  "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/35",
    "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."
}