{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-156",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-156.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/7/paragraph/156",
  "kind": "paragraph",
  "number": "156",
  "heading": null,
  "text": "In section 830(4) of ITTOIA 2005 (meaning of “relevant foreign income”)—\n(a) omit the “and” at the end of paragraph (f), and\n(b) at the end of paragraph (g) insert—\n“(h) section 670A of ITA 2007 (accrued income profits),”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/156",
    "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."
}