{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-26/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-26/paragraph-6.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/26/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "(1) Section 212C (when there is a a qualifying change in relation to C) is amended as follows.\n(2) In subsection (4)—\n(a) after “Condition C is that” insert “ the relevant activity is a trade (within the meaning of this Part) and ”, and\n(b) for “trade”, where it appears after “the relevant” (in both places), substitute “ activity ”.\n(3) In subsection (5) for “trade” (in both places) substitute “ activity ”.",
  "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/26/paragraph/6",
    "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."
}