{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-29/paragraph-20",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-29/paragraph-20.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/29/paragraph/20",
  "kind": "paragraph",
  "number": "20",
  "heading": null,
  "text": "In section 658 (powers to modify: supplementary), for subsection (5) substitute—\n“(5) Subsections (6) to (10) apply for the purposes of sections 656 and 657 and this section.\n(6) “UK shares” means shares in a UK resident company.\n(7) “UK securities” means securities of—\n(a) the government of the United Kingdom,\n(b) a local authority in the United Kingdom,\n(c) another public authority in the United Kingdom, or\n(d) a UK resident company or other UK resident body.\n(8) But “UK securities” does not include UK shares.\n(9) “Overseas securities” means shares, stock or other securities issued by—\n(a) a government, local authority or other public authority of a territory outside the United Kingdom, or\n(b) another non-UK resident body of persons.\n(10) “Overseas securities” includes shares in a non-UK resident company.”",
  "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/29/paragraph/20",
    "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."
}