{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-105",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-105.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/45/paragraph/105",
  "kind": "paragraph",
  "number": "105",
  "heading": null,
  "text": "In Part 2 of Schedule 1 to ITEPA 2003 (index of defined expressions), insert the following entries in the appropriate places—\n“\nthe overseas part\nsection 989 of ITA 2007\n”,\n“\nsplit year\nsection 989 of ITA 2007\n”, and\n“\nthe UK part\nsection 989 of ITA 2007\n”.",
  "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/45/paragraph/105",
    "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."
}