{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-7A/paragraph-5",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-7A/paragraph-5.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/7A/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "Amounts incurred by the person to whom a loan is made—\n(a) on penalties or interest or similar amounts incurred as a result of varying the loan, and\n(b) on fees, commission or other incidental expenses, incurred for the purpose of obtaining the loan,\nshall be left out of account in determining for the purposes of paragraph 3 or 4 whether rights to vary loans are exercisable on the same terms and conditions or loans are held on the same terms.",
  "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/7A/paragraph/5",
    "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."
}