{
  "url": "https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-order-2004/article-12",
  "json_url": "https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-order-2004/article-12.json",
  "legislation": "uksi/2004/2201",
  "legislation_title": "The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2002-schedule-26-parts-2-and-9-amendment-order-2004",
  "path": "article/12",
  "kind": "article",
  "number": "12",
  "heading": null,
  "text": "At the end of paragraph 11 add—\n“(7) Where the underlying subject matter of a relevant contract consists of or includes income from any of the following—\n(a) land (wherever situated),\n(b) shares in a company,\n(c) rights of a unit holder under a unit trust scheme,\nthe underlying subject matter shall not be treated, by reason only of that income, as being land or such shares or rights (as the case may be).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/2201/article/12",
    "retrieved_at": "2026-10-29T05:19:37.418417+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."
}