{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-1/paragraph-62",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-1/paragraph-62.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/1/paragraph/62",
  "kind": "paragraph",
  "number": "62",
  "heading": null,
  "text": "(1) Section 680A (income treated as savings income or dividend income) is amended as follows.\n(2) In subsection (1)—\n(a) for “Subsections (2) and (3) apply” substitute “ Subsection (3) applies ”, and\n(b) omit “the savings rate or”.\n(3) Omit subsection (2).\n(4) In subsection (3), for the words from the beginning to “it” substitute “ The income ”.\n(5) In subsection (4)—\n(a) for “Subsections (5) and (6) apply” substitute “ Subsection (6) applies ”, and\n(b) omit “the savings rate or”.\n(6) Omit subsection (5).\n(7) In subsection (6), for the words from the beginning to “it” substitute “ The income ”.\n(8) Accordingly, in the heading omit “savings income or”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/1/paragraph/62",
    "retrieved_at": "2026-10-29T09:12:06.707101+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."
}