{
  "url": "https://openlegislation.uk/welfare-reform-act-2012/schedule-3/paragraph-14",
  "json_url": "https://openlegislation.uk/welfare-reform-act-2012/schedule-3/paragraph-14.json",
  "legislation": "ukpga/2012/5",
  "legislation_title": "Welfare Reform Act 2012",
  "legislation_url": "https://openlegislation.uk/welfare-reform-act-2012",
  "path": "schedule/3/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": null,
  "text": "In Schedule A1 to the Capital Allowances Act 2001 (first-year tax credits), in paragraph 17(1)(b) after “sick pay,” there is inserted “ or ”.",
  "extent": "E+W+S+N.I.",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 3 para. 14 repealed (with effect in relation to expenditure incurred on or after 1.4.2020 for corporation tax purposes or 6.4.2020 for income tax purposes) by Finance Act 2019 (c. 1), s. 33(2)(c)(viii)(5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/5/schedule/3/paragraph/14",
    "retrieved_at": "2026-10-29T09:09:01.675536+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."
}