{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-39",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-39.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/17/paragraph/39",
  "kind": "paragraph",
  "number": "39",
  "heading": null,
  "text": "The following expressions have the same meaning in this Schedule as they have in Chapter 1 of Part 12 of ICTA—\n“brought into account” (except in paragraph 24),\n“gross roll-up business”,\n“the I minus E basis”,\n“the life assurance trade profits provisions”,\n“non-profit fund”,\n“period of account”,\n“periodical return”, and\n“PHI business”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/17/paragraph/39",
    "retrieved_at": "2026-10-29T09:08:44.989153+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."
}