{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-4/paragraph-16",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-4/paragraph-16.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/4/paragraph/16",
  "kind": "paragraph",
  "number": "16",
  "heading": null,
  "text": "In section 72 (payroll deduction schemes: contributions to agents' expenses), after subsection (2) insert—\n“(2A) In calculating the profits of the employer's trade on the cash basis, subsection (2) has effect as if paragraph (b) were omitted.”",
  "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/4/paragraph/16",
    "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."
}