{
  "url": "https://openlegislation.uk/finance-act-1999/section-101",
  "json_url": "https://openlegislation.uk/finance-act-1999/section-101.json",
  "legislation": "ukpga/1999/16",
  "legislation_title": "Finance Act 1999",
  "legislation_url": "https://openlegislation.uk/finance-act-1999",
  "path": "section/101",
  "kind": "section",
  "number": "101",
  "heading": "Pipe-line elections.",
  "text": "(1) In subsection (1)(b) of section 233 of the Finance Act 1994 (relief for tariff receipts from participator in non-taxable field)—\n(a) for “a participator in a non-taxable field” there shall be substituted “ any person ”, and\n(b) for “in connection with that non-taxable field” there shall be substituted “ otherwise than in connection with a taxable field ”.\n(2) Subsection (1) above applies to sums received or receivable in any chargeable period ending on or after 31st December 1999.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1994 c.9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1999/16/section/101",
    "retrieved_at": "2026-10-29T09:21:57.430446+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}