{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-20/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-20/paragraph-4.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/20/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "In Schedule 4 (index of defined expressions), at the appropriate places insert—\n“\neconomic loss (in Part 21BA)\nsection 938S\n”\n“\neconomic profit (in Part 21BA)\nsection 938S\n”\n“\nrelevant tax advantage (in Part 21BA)\nsection 938R\n”\n“\nrelevant tax disadvantage (in Part 21BA)\nsection 938R\n”\n“\nscheme (in Part 21BA)\nsection 938U\n”\n“\nscheme loss (in Part 21BA)\nsection 938Q\n”\n“\nthe scheme period (in Part 21BA)\nsection 938R\n”\n“\nscheme profit (in Part 21BA)\nsection 938Q\n”.\n“\n“a tax mismatch scheme (in Part 21BA)\nsection 938P\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/20/paragraph/4",
    "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."
}