{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-19/paragraph-10",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-19/paragraph-10.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/19/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "In section 139 (supplementary provisions), in subsection (1) for paragraph (a) substitute—\n“(a) “research and development” has the meaning given by section 837A of the principal Act and includes oil and gas exploration and appraisal;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/schedule/19/paragraph/10",
    "retrieved_at": "2026-10-29T09:21:00.128981+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."
}