{
  "url": "https://openlegislation.uk/greater-london-authority-act-1999/schedule-33/paragraph-13",
  "json_url": "https://openlegislation.uk/greater-london-authority-act-1999/schedule-33/paragraph-13.json",
  "legislation": "ukpga/1999/29",
  "legislation_title": "Greater London Authority Act 1999",
  "legislation_url": "https://openlegislation.uk/greater-london-authority-act-1999",
  "path": "schedule/33/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "(1) Neither section 838 or 839 (limitation on tax reliefs) nor section 865 (leased trading assets: tax deduction not to exceed commercial rent) of the Corporation Tax Act 2010, nor any of sections 681AD, 681AE and 681CC of the Income Tax Act 2007 (which make corresponding provision), shall apply to any payment which falls to made under a PPP agreement.\n(2) Chapter 4 of Part 19 of the Corporation Tax Act 2010 and Chapter 4 of Part 12A of the Income Tax Act 2007 (assets leased to traders and others) shall not apply to, or by reason of, any such payment.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 33 para. 13(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 307(2)(a) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 33 para. 13(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 307(2)(b) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 33 para. 13(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 307(2)(c) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 33 para. 13(1) inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 250(2) (with Sch. 9 paras. 1-9, 22)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 33 para. 13(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 307(3) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 33 para. 13(2) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 250(3) (with Sch. 9 paras. 1-9, 22)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1999/29/schedule/33/paragraph/13",
    "retrieved_at": "2026-10-29T09:21:45.840103+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."
}