{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-2/paragraph-83",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-2/paragraph-83.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/2/paragraph/83",
  "kind": "paragraph",
  "number": "83",
  "heading": null,
  "text": "(1) Paragraph 62 (reinvestment of dividends) is amended as follows.\n(2) In sub-paragraph (1) for the first “all” substitute “ some or all of the ”.\n(3) After sub-paragraph (1) insert—\n“(1A) The company's direction must set out—\n(a) the amount of the cash dividends to be applied as mentioned in sub-paragraph (1), or\n(b) how that amount is to be determined.”\n(4) In sub-paragraph (4) after “may” insert “ modify or ”.",
  "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/2/paragraph/83",
    "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."
}