{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-1/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-1/paragraph-9.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/1/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "(1) Section 279E (the lower limit and the upper limit) is amended as follows.\n(2) In subsection (2)—\n(a) in the opening words, for “If no company is a related 51% group company of A” substitute “ If A has no associated company ”,\n(b) in paragraph (a), for “£300,000” substitute “ £50,000 ”, and\n(c) in paragraph (b), for “£1,500,000” substitute “ £250,000 ”.\n(3) In subsection (3)—\n(a) in the opening words, for “If one or more companies are related 51% group companies of A” substitute “ If A has one or more associated companies ”,\n(b) in paragraph (a), for “£300,000” substitute “ £50,000 ”, and\n(c) in paragraph (b), for “£1,500,000” substitute “ £250,000 ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/schedule/1/paragraph/9",
    "retrieved_at": "2026-10-29T08:58:11.025653+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."
}