{
  "url": "https://openlegislation.uk/finance-act-1999/section-93",
  "json_url": "https://openlegislation.uk/finance-act-1999/section-93.json",
  "legislation": "ukpga/1999/16",
  "legislation_title": "Finance Act 1999",
  "legislation_url": "https://openlegislation.uk/finance-act-1999",
  "path": "section/93",
  "kind": "section",
  "number": "93",
  "heading": "Company tax returns, etc.",
  "text": "(1) The enactments mentioned in Schedule 11 to this Act have effect with the amendments specified there, which are minor amendments and amendments consequential on Schedule 18 to the Finance Act 1998 (company tax returns, assessments and claims, etc.).\n(2) The amendments made by Schedule 11 to this Act have effect in relation to accounting periods ending on or after 1st July 1999.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1999/16/section/93",
    "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."
  }
}