{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-2/paragraph-20",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-2/paragraph-20.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/2/paragraph/20",
  "kind": "paragraph",
  "number": "20",
  "heading": null,
  "text": "In section 640(6)(b) (grossing-up of deemed income)—\n(a) omit the “and” at the end of sub-paragraph (i), and\n(b) insert at the end\n“up to and including the year 2009-2010, and\n(iii) 50%, if the relevant tax year is the year 2010-2011 or any subsequent tax year.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/2/paragraph/20",
    "retrieved_at": "2026-10-29T09:11:08.872832+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."
}