{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-64",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-64.json",
  "legislation": "ukpga/2017/32",
  "legislation_title": "Finance (No. 2) Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2017",
  "path": "schedule/4/paragraph/64",
  "kind": "paragraph",
  "number": "64",
  "heading": null,
  "text": "(1) Section 944 (modified application of Chapter 2 of Part 4) is amended as follows.\n(2) In the heading for “Chapter 2 of Part 4” substitute “ section 45 ”.\n(3) Omit subsections (1) and (2).\n(4) In subsection (3)—\n(a) for “Relief” substitute “ If this Chapter applies to a transfer of a trade, relief ”, and\n(b) after “carry forward of” insert “ pre-1 April 2017 ”.\n(5) In subsection (4) after paragraph (a) insert—\n“(ab) any claim made by the predecessor under section 45F in reliance on subsection (2) of section 944C,”.",
  "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/4/paragraph/64",
    "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."
}