{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-13/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-13/paragraph-2.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/13/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "In Schedule 4 to that Act (index of defined expressions) insert at the appropriate places—\n“\nthe actual accounting period (in Chapter 5A of Part 14)\nsection 705B(4)\n”\n“\nthe change in ownership (in Chapter 5A of Part 14)\nsection 705A(2)\n”\n“\nthe company (in Chapter 5A of Part 14)\nsection 705A(2)\n”\n“\nnotional accounting periods (in Chapter 5A of Part 14)\nsection 705B(4)\n”\n“\nshell company (in Chapter 5A of Part 14)\nsection 705A(2)\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/13/paragraph/2",
    "retrieved_at": "2026-10-29T09:08:06.076240+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."
}