{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-31/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-31/paragraph-6.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/31/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "(1) In Part 2 of ITTOIA 2005 (trading income), Chapter 16A (oil activities) is amended as follows.\n(2) In section 225N (expenditure on and under abandonment guarantees), omit subsections (3) and (4).\n(3) Omit section 225O (relief for reimbursement expenditure under abandonment guarantees).",
  "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/31/paragraph/6",
    "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."
}