{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-2/paragraph-90",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-2/paragraph-90.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/2/paragraph/90",
  "kind": "paragraph",
  "number": "90",
  "heading": null,
  "text": "(1) Paragraph 68 (reinvestment: amounts to be carried forward) is amended as follows.\n(2) In sub-paragraph (4)—\n(a) omit paragraph (a) and the “or” after it, and\n(b) in paragraphs (b) and (c) omit “during that period”.\n(3) Omit sub-paragraph (6).\n(4) The amendments made by this paragraph have effect in relation to amounts held by trustees on or after 6 April 2013 (including amounts originally retained before that date in relation to which an event falling within paragraph 68(4)(a) to (c) of Schedule 2 to ITEPA 2003 did not occur before that date).\n(5) A SIP approved before 6 April 2013 has effect accordingly with the omission of any provision falling within a provision of Schedule 2 to ITEPA 2003 omitted by this paragraph.",
  "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/2/paragraph/90",
    "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."
}