{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-19/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-19/paragraph-8.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/19/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "In section 550 (attribution of distributions) in subsection (2)—\n(a) for paragraph (a) substitute—\n“(a) first, to distributions in satisfaction of the requirement of section 530(1)(a) or 530(4)(a) (as the case may be),\n(aa) second, to distributions in satisfaction of the requirement of section 530(1)(b) or 530(4)(b) (as the case may be),”,\n(b) in paragraph (b) for “second” substitute “ third ”,\n(c) in paragraph (c) for “third” substitute “ fourth ”,\n(d) in paragraph (d) for “fourth” substitute “ fifth ”, and\n(e) in paragraph (e) for “fifth” substitute “ sixth ”.",
  "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/8",
    "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."
}