{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-19/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-19/paragraph-3.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/19/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) Section 530A (condition as to distribution of profits: increase in profits after delivery of tax return) is amended as follows.\n(2) In subsection (2) for “530(1)(c)” substitute “ 530(1) ”.\n(3) In subsection (6) for “530(4)(b)” substitute “ 530(4) ”.\n(4) After subsection (9) insert—\n“(10) This section cannot be relied upon to satisfy the requirement of section 530(1)(a) or (4)(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/19/paragraph/3",
    "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."
}