{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-28/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-28/paragraph-2.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/28/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "In section 61 (tenants occupying land for purposes of trade treated as incurring expenses) after subsection (5) insert—\n“(5A) No expense is to be determined under this section by reference to the taxed receipt if section 292(4B) or (4C) applies.”",
  "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/28/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."
}