{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-4/paragraph-27",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-4/paragraph-27.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/4/paragraph/27",
  "kind": "paragraph",
  "number": "27",
  "heading": null,
  "text": "In Chapter 10A (leases of plant or machinery: special rules for long funding leases), before section 148A (and the italic heading preceding it) insert—\n“Application of Chapter\nChapter not to apply where cash basis used\n148ZA Nothing in this Chapter applies in calculating the profits of a trade on the cash basis.”",
  "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/27",
    "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."
}