{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-40/part-II/paragraph-wrapper24n1",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-40/part-II/paragraph-wrapper24n1.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/40/part/II/paragraph/wrapper24n1",
  "kind": "paragraph",
  "number": null,
  "heading": null,
  "text": "(15) International matters\nChapter\nShort title\nExtent of repeal\n1993 c. 34.\nThe Finance Act 1993.\nIn section 149, in subsections (4) and (5), the words “the asset or contract was held, or the liability was owed, by the company solely for trading purposes and\".\nSection 164(6) and (7).\nThese repeals have effect in accordance with section 106(17) of this Act.",
  "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/40/part/II/paragraph/wrapper24n1",
    "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."
}