{
  "url": "https://openlegislation.uk/finance-act-2025/schedule-4/paragraph-54",
  "json_url": "https://openlegislation.uk/finance-act-2025/schedule-4/paragraph-54.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "schedule/4/paragraph/54",
  "kind": "paragraph",
  "number": "54",
  "heading": "Minor amendments",
  "text": "In section 148A (transferable tax credits), in subsection (5)(a)—\n(a) in sub-paragraph (i), for “before the end of 15 months” substitute “in the period beginning with the day on which the credit was granted and ending 15 months after the end”, and\n(b) in sub-paragraph (ii), for “before the end of 15 months of the accounting period in which they are granted” substitute “in that 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/2025/8/schedule/4/paragraph/54",
    "retrieved_at": "2026-10-29T08:47:01.939707+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."
}