{
  "url": "https://openlegislation.uk/finance-act-2021/section-11",
  "json_url": "https://openlegislation.uk/finance-act-2021/section-11.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "section/11",
  "kind": "section",
  "number": "11",
  "heading": "Reduced super-deduction",
  "text": "(1) Subsection (2) applies where a person incurs super-deduction expenditure in a chargeable period (“the relevant period”) that ends on or after 1 April 2023.\n(2) Where this subsection applies, section 9(1)(b) applies as if for “130%” there were substituted the relevant percentage.\n(3) Subsection (4) applies where a person becomes entitled in a chargeable period (“the relevant period”) that ends on or after 1 April 2023 to a super-deduction as a result of section 236(2) in respect of an additional VAT liability that is regarded (as a result of that section) as super-deduction expenditure.\n(4) Where this subsection applies, section 9(1)(b) applies as if for “130%” there were substituted—\n(a) where the person becomes entitled to the super-deduction before 1 April 2023, the relevant percentage, or\n(b) otherwise, “100%”.\n(5) For the purposes of subsections (2) and (4)(a), the relevant percentage is X% where X is determined by—\n(a) dividing the number of days in the relevant period before 1 April 2023 by the total number of days in that period,\n(b) multiplying that amount by 30, and\n(c) adding 100 to the result.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/section/11",
    "retrieved_at": "2026-10-28T16:58:57.317251+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}