{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-22",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-22.json",
  "legislation": "ukpga/2017/32",
  "legislation_title": "Finance (No. 2) Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2017",
  "path": "schedule/2/paragraph/22",
  "kind": "paragraph",
  "number": "22",
  "heading": null,
  "text": "After section 276 insert—\n“Application of Chapter to property businesses using cash basis\n276A The following provisions of this Chapter do not apply in calculating the profits of a property business on the cash basis—\n(a) sections 291 to 294 (tenants under taxed leases: deductions), and\n(b) sections 296 and 298 (ICTA modifications).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/32/schedule/2/paragraph/22",
    "retrieved_at": "2026-10-29T09:05:16.335265+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."
}