{
  "url": "https://openlegislation.uk/finance-no-3-act-2010/schedule-12/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-no-3-act-2010/schedule-12/paragraph-13.json",
  "legislation": "ukpga/2010/33",
  "legislation_title": "Finance (No. 3) Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-no-3-act-2010",
  "path": "schedule/12/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "In FA 2009—\n(a) in Schedule 51 (time limits for assessments, claims etc), omit paragraph 18(2), and\n(b) in Schedule 52 (recovery of overpaid tax etc), omit paragraph 11.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/33/schedule/12/paragraph/13",
    "retrieved_at": "2026-10-29T09:09:50.286654+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."
}