{
  "url": "https://openlegislation.uk/coal-industry-act-1994/section-21",
  "json_url": "https://openlegislation.uk/coal-industry-act-1994/section-21.json",
  "legislation": "ukpga/1994/21",
  "legislation_title": "Coal Industry Act 1994",
  "legislation_url": "https://openlegislation.uk/coal-industry-act-1994",
  "path": "section/21",
  "kind": "section",
  "number": "21",
  "heading": "Taxation effects of restructuring.",
  "text": "Schedule 4 to this Act (which makes provision about taxation in relation to provisions contained in, or made in connection with, a restructuring scheme) shall have effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/21/section/21",
    "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."
}