{
  "url": "https://openlegislation.uk/finance-act-2010/schedule-12/paragraph-12",
  "json_url": "https://openlegislation.uk/finance-act-2010/schedule-12/paragraph-12.json",
  "legislation": "ukpga/2010/13",
  "legislation_title": "Finance Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-act-2010",
  "path": "schedule/12/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "(1) Schedule 4 to that Act (index of defined expressions) is amended as follows.\n(2) After the definition of “close company” insert—\n“close company (in Chapter 1 of Part 13)\nsection 713”.\n(3) In the entry relating to “income tax advantage (in Chapter 1 of Part 13)”, for “683(1)” substitute “ 687 ”.\n(4) In the entry relating to “transaction in securities (in Chapter 1 of Part 13)”, for “713” substitute “ 684(2) ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/13/schedule/12/paragraph/12",
    "retrieved_at": "2026-10-29T09:10:09.149991+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."
}