{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-12/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-12/paragraph-13.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/12/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "(1) ITTOIA 2005 is amended as follows.\n(2) Omit Chapter 12 of Part 4 (disposals of futures and options involving guaranteed returns).\n(3) In section 687(2) (application of charge to tax), at the end insert “ or to income falling within Chapter 2A of Part 4 ”.\n(4) In Schedule 1 (consequential amendments), omit paragraph 435.\n(5) In Schedule 2 (transitionals and savings), omit paragraph 95.\n(6) In Schedule 4 (abbreviations and defined expressions), omit the entry for “future (in Chapter 12 of Part 4)”.",
  "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/12/paragraph/13",
    "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."
}