{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-9.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/7/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "(1) Section 15 (earnings for year when employee resident, ordinarily resident and domiciled in UK) is amended as follows.\n(2) In subsection (1), for the words from “resident”, in the first place, to the end substitute “ UK resident. ”\n(3) For subsection (3) substitute—\n“(3) Subsection (2) applies whether or not the employment is held when the earnings are received.”\n(4) Accordingly, in the heading, for “resident, ordinarily resident and domiciled in UK” substitute “ UK resident ”.",
  "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/9",
    "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."
}