{
  "url": "https://openlegislation.uk/finance-act-2022/section-41",
  "json_url": "https://openlegislation.uk/finance-act-2022/section-41.json",
  "legislation": "ukpga/2022/3",
  "legislation_title": "Finance Act 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2022",
  "path": "section/41",
  "kind": "section",
  "number": "41",
  "heading": "RPDT reliefs",
  "text": "In Schedule 7—\n(a) Part 1 makes provision about RPDT loss relief for adjusted trading losses;\n(b) Part 2 makes provision about RPDT group relief for adjusted trading losses;\n(c) Part 3 makes provision about RPDT group relief for carried-forward adjusted trading losses;\n(d) Part 4 makes supplementary provision in connection with Parts 2 and 3.",
  "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/section/41",
    "retrieved_at": "2026-10-28T16:58:49.296617+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."
  }
}