{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-2/paragraph-65",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-2/paragraph-65.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/2/paragraph/65",
  "kind": "paragraph",
  "number": "65",
  "heading": null,
  "text": "(1) Schedule 3 (assets held on 31 March 1982) is amended as follows.\n(2) In paragraph 1—\n(a) in sub-paragraph (1)—\n(i) for “Where—” substitute “ For the purposes of corporation tax, where— ”, and\n(ii) for “he” (in each place) substitute “ the person ”, and\n(b) in sub-paragraph (2), for “enactments specified in section 35(3)(d)” substitute “ no gain/no loss provisions ”.\n(3) In paragraph 2(1) and (3), omit “58 or”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/65",
    "retrieved_at": "2026-10-29T09:12:06.707101+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."
}