{
  "url": "https://openlegislation.uk/finance-act-2010/schedule-18/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-act-2010/schedule-18/paragraph-13.json",
  "legislation": "ukpga/2010/13",
  "legislation_title": "Finance Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-act-2010",
  "path": "schedule/18/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "Section 398D of CTA 2010 (as inserted by paragraph 6)—\n(a) has effect with the omission of subsection (6) in relation to accounting periods beginning before 24 March 2010, and\n(b) has effect with the omission of subsection (7) until that date.",
  "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/18/paragraph/13",
    "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."
}