{
  "url": "https://openlegislation.uk/finance-act-2013/section-60",
  "json_url": "https://openlegislation.uk/finance-act-2013/section-60.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "section/60",
  "kind": "section",
  "number": "60",
  "heading": "Making a claim",
  "text": "(1) A claim for disincorporation relief under section 58—\n(a) is to be made jointly by the company and all of the shareholders to whom the business is transferred, and\n(b) is irrevocable.\n(2) Any claim for disincorporation relief must be made within the period of 2 years beginning with the business transfer date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/section/60",
    "retrieved_at": "2026-10-29T09:08:06.076240+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}