{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-4/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-4/paragraph-4.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/4/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "In subsection (4), for the words from “sum of” to the end, substitute\n“lesser of—\n(a) the sum of—\n(i) the amount of the Northern Ireland Chapter 2 surrenderable loss multiplied by the relevant percentage, and\n(ii) the amount of the mainstream Chapter 2 surrenderable loss multiplied by the percentage specified in section 1058(1)(a) of CTA 2009, and\n(b) the amount given by section 1058(1A) of CTA 2009.”",
  "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/4/paragraph/4",
    "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."
}