{
  "url": "https://openlegislation.uk/coal-industry-act-1994/schedule-4/paragraph-22",
  "json_url": "https://openlegislation.uk/coal-industry-act-1994/schedule-4/paragraph-22.json",
  "legislation": "ukpga/1994/21",
  "legislation_title": "Coal Industry Act 1994",
  "legislation_url": "https://openlegislation.uk/coal-industry-act-1994",
  "path": "schedule/4/paragraph/22",
  "kind": "paragraph",
  "number": "22",
  "heading": null,
  "text": "For the purposes of Part 2 of the Capital Allowances Act references in that Part to a transaction (however described) between connected persons within the meaning of section 839 of the 1988 Act shall not include references to any relevant transfer.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 4 para. 22 substituted (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, s. 578, Sch. 2 para. 93(14)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/22",
    "retrieved_at": "2026-10-29T09:34:04.603098+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."
}