{
  "url": "https://openlegislation.uk/finance-act-1944/schedule-FOURTH/paragraph-12",
  "json_url": "https://openlegislation.uk/finance-act-1944/schedule-FOURTH/paragraph-12.json",
  "legislation": "ukpga/Geo6/7-8/23",
  "legislation_title": "Finance Act 1944",
  "legislation_url": "https://openlegislation.uk/finance-act-1944",
  "path": "schedule/FOURTH/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "In this Part of this Schedule, the expression “income” means income for the purposes of the Income Tax Acts:\nProvided that the said expression includes any rents, profits or other sums arising from any land, and any tax under Schedule A or Schedule B in respect of any land shall be treated as tax in respect of income from that land.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo6/7-8/23/schedule/FOURTH/paragraph/12",
    "retrieved_at": "2026-10-29T11:26:46.962669+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."
}