{
  "url": "https://openlegislation.uk/finance-act-2022/schedule-7/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2022/schedule-7/paragraph-3.json",
  "legislation": "ukpga/2022/3",
  "legislation_title": "Finance Act 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2022",
  "path": "schedule/7/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": "Carry forward of trading losses to subsequent accounting periods",
  "text": "(1) Sub-paragraph (2) applies if—\n(a) an amount of an adjusted trading loss is carried forward to a later period under paragraph 2(2),\n(b) the RP developer has an excess amount, and\n(c) the RP developer is an RP developer in the further period.\n(2) Paragraph 2(2) to (6) apply as if—\n(a) references to the unrelieved amount were to the excess amount, and\n(b) references to the later period were to the further period.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2022/3/schedule/7/paragraph/3",
    "retrieved_at": "2026-10-29T08:57:50.927298+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."
}