{
  "url": "https://openlegislation.uk/finance-act-2001/schedule-29/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-act-2001/schedule-29/paragraph-13.json",
  "legislation": "ukpga/2001/9",
  "legislation_title": "Finance Act 2001",
  "legislation_url": "https://openlegislation.uk/finance-act-2001",
  "path": "schedule/29/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "(1) Part 11 of Schedule 18 to the Finance Act 1998 (c. 36) (company tax returns: supplementary provisions) is amended as follows.\n(2) In paragraph 93 (general jurisdiction of Special or General Commissioners) after sub-paragraph (2) insert—\n“(2A) Unless the Special Commissioners otherwise direct, an appeal under paragraph 30 or 34(3) shall be to the Special Commissioners if—\n(a) the appeal relates to a return in relation to which notice of enquiry has been given under paragraph 24, and\n(b) notice has been given under paragraph 31A referring a question relating to the subject-matter of that enquiry to the Special Commissioners.\nThis applies even if the notice of referral was subsequently withdrawn.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/9/schedule/29/paragraph/13",
    "retrieved_at": "2026-10-29T09:20:10.469456+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."
}