{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-35/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-35/paragraph-8.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/35/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "(1) Schedule 19B (petroleum extraction activities: exploration expenditure supplement) is amended as follows.\n(2) In paragraph 1 (provision about the Schedule), in sub-paragraph (7)(b), after “section 393A” insert “ or 393B ”.\n(3) In paragraph 17 (ring fence losses and qualifying E&A losses), in sub-paragraph (2)—\n(a) the words after “assumed” become sub-paragraph (a), and\n(b) at the end of that sub-paragraph insert\n“and—\n(b) that (where appropriate) section 393B applies in relation to every such claim.”",
  "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/35/paragraph/8",
    "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."
}