{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-4/paragraph-34",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-4/paragraph-34.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/4/paragraph/34",
  "kind": "paragraph",
  "number": "34",
  "heading": null,
  "text": "In Chapter 16A (oil activities), before section 225A (and the italic heading preceding it) insert—\n“Application of Chapter\nChapter not to apply where cash basis used\n225ZH 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/34",
    "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."
}