{
  "url": "https://openlegislation.uk/proceeds-of-crime-act-2002/schedule-10/paragraph-26",
  "json_url": "https://openlegislation.uk/proceeds-of-crime-act-2002/schedule-10/paragraph-26.json",
  "legislation": "ukpga/2002/29",
  "legislation_title": "Proceeds of Crime Act 2002",
  "legislation_url": "https://openlegislation.uk/proceeds-of-crime-act-2002",
  "path": "schedule/10/paragraph/26",
  "kind": "paragraph",
  "number": "26",
  "heading": "Research and development",
  "text": "If there is a Part 5 transfer of an asset representing qualifying expenditure incurred by a person, the disposal value he is required to bring into account under section 443(1) of the Allowances Act 2001 for any chargeable period is to be determined as follows (and not in accordance with subsection (4) of that section).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 10 para. 26 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2002/29/schedule/10/paragraph/26",
    "retrieved_at": "2026-10-29T09:19:19.387180+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."
}