{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-10/paragraph-10",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-10/paragraph-10.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/10/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "(1) Section 721 (individuals with power to enjoy income as a result of a relevant transaction) is amended as follows.\n(2) In subsection (3) after “the income” insert “ of the person abroad ”.\n(3) Before subsection (4) insert—\n“(3B) The amount of the income treated as arising under subsection (1) is equal to the amount of the income of the person abroad (subject to sections 724 and 725).\n(3C) Subsection (1) does not apply if—\n(a) the individual is liable for income tax charged on the income of the person abroad by virtue of a charge not contained in this Chapter, and\n(b) all that income tax has been paid.”\n(4) In subsection (4) after “the income” insert “ of the person abroad ”.\n(5) Omit subsection (5)(a).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/10/paragraph/10",
    "retrieved_at": "2026-10-29T09:08:06.076240+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."
}