{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-44/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-44/paragraph-3.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/44/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) Section 71B (charge to tax on property to which section 71A applies) is amended as follows.\n(2) In subsection (1), after “(2)” insert “ , (2B) ”.\n(3) After subsection (2) insert—\n“(2A) Subsection (2B) applies in a case in which—\n(a) an amount is paid or applied otherwise than for the benefit of the bereaved minor, and\n(b) the exemptions provided by subsection (2) of this section and subsections (3) and (4) of section 70 do not apply.\n(2B) In such a case, tax is not charged under this section in respect of whichever is the lower of the following amounts—\n(a) the amount paid or applied, and\n(b) the annual limit.”",
  "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/44/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."
}