{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-28AB/paragraph-4",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-28AB/paragraph-4.json",
  "legislation": "ukpga/1988/1",
  "legislation_title": "Income and Corporation Taxes Act 1988",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
  "path": "schedule/28AB/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) This paragraph applies to a scheme or arrangement if under the scheme or arrangement—\n(a) a step is taken by a person who is party to, or concerned in, the scheme or arrangement, or\n(b) a step that could have been taken by such a person is not taken,\nand that action or that failure to act has the effect of increasing a claim made by a person who is party to, or concerned in, the scheme or arrangement for an allowance by way of credit in accordance with this Part or of giving rise to such a claim.\n(2) The steps mentioned in sub-paragraph (1) are steps that may be made—\n(a) under the law of any territory, or\n(b) under arrangements made in relation to any territory.\n(3) The steps mentioned in sub-paragraph (1) include—\n(a) claiming, or otherwise securing the benefit of, reliefs, deductions, reductions or allowances;\n(b) making elections for tax purposes.",
  "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/1988/1/schedule/28AB/paragraph/4",
    "retrieved_at": "2026-10-29T09:49:54.309394+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."
}