{
  "url": "https://openlegislation.uk/welfare-reform-act-2012/schedule-3/paragraph-28",
  "json_url": "https://openlegislation.uk/welfare-reform-act-2012/schedule-3/paragraph-28.json",
  "legislation": "ukpga/2012/5",
  "legislation_title": "Welfare Reform Act 2012",
  "legislation_url": "https://openlegislation.uk/welfare-reform-act-2012",
  "path": "schedule/3/paragraph/28",
  "kind": "paragraph",
  "number": "28",
  "heading": null,
  "text": "In section 1059 (relief relating to SME R&D: total amount of company's PAYE and NICs liabilities), in subsection (5) after “sick pay” there is inserted “ or ”.",
  "extent": null,
  "status": "prospective",
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/5/schedule/3/paragraph/28",
    "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."
}