{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-26/paragraph-11",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-26/paragraph-11.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/26/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "(1) Section 212P (effect of excess on pools) is amended as follows.\n(2) In subsection (3)—\n(a) for “a trade (or part of a trade)” substitute “ a qualifying activity (or part of a qualifying activity) ”,\n(b) for “the activities of that trade (or part of a trade)” substitute “ that activity (or that part of an activity) ”,\n(c) after “its trade” insert “ or business ”,\n(d) for “those activities” substitute “ that activity (or that part) ”, and\n(e) after “separate trade” insert “ or business ”.\n(3) In subsection (4)—\n(a) after “section 37” insert “ , 62 or 66 ”,\n(b) omit “trade”,\n(c) for “earlier” substitute “ other ”, and\n(d) after “period)” insert “ or section 259 or 260(3) of this Act (special leasing) ”.",
  "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/26/paragraph/11",
    "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."
}