{
  "url": "https://openlegislation.uk/finance-no-2-act-2015/schedule-7/paragraph-112",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2015/schedule-7/paragraph-112.json",
  "legislation": "ukpga/2015/33",
  "legislation_title": "Finance (No. 2) Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2015",
  "path": "schedule/7/paragraph/112",
  "kind": "paragraph",
  "number": "112",
  "heading": null,
  "text": "The following provisions—\nparagraph 28, so far as relating to the repeal of section 349(3) of CTA 2009, and\nparagraph 50, so far as relating to the repeal of section 454 of CTA 2009,\nhave effect where conditions A and B in section 454 of CTA 2009 were first met in relation to the asset on or after the day on which this Act is passed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/33/schedule/7/paragraph/112",
    "retrieved_at": "2026-10-29T09:06:40.127260+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."
}