{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-26/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-26/paragraph-2.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/26/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) Section 212B (circumstances where Chapter 16A applies) is amended as follows.\n(2) For subsection (1)(d) substitute—\n“(d) the qualifying change meets one of the limiting conditions.”\n(3) For subsection (4) substitute—\n“(4) Sections 212LA and 212M set out the limiting conditions and specify when those conditions are met.”",
  "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/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."
}