{
  "url": "https://openlegislation.uk/finance-act-2024/schedule-2/paragraph-10",
  "json_url": "https://openlegislation.uk/finance-act-2024/schedule-2/paragraph-10.json",
  "legislation": "ukpga/2024/3",
  "legislation_title": "Finance Act 2024",
  "legislation_url": "https://openlegislation.uk/finance-act-2024",
  "path": "schedule/2/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": "FA 1998",
  "text": "(1) Schedule 18 to FA 1998 (company tax returns etc) is amended as follows.\n(2) In paragraph 10 (certain claims and elections to be included in tax return), omit sub-paragraphs (5) to (7).\n(3) In paragraph 52 (recovery of excessive payments), in sub-paragraph (2B) (inserted by Schedule 6), omit paragraphs (b) to (d).\n(4) In paragraph 83S (application of Part 9D), omit sub-paragraphs (a) to (c).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2024/3/schedule/2/paragraph/10",
    "retrieved_at": "2026-10-29T08:48:28.960167+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."
}