{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-121",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-121.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/45/paragraph/121",
  "kind": "paragraph",
  "number": "121",
  "heading": null,
  "text": "In section 96 (payment by and to companies), in subsection (9A), for the words from “which in his case” to the end substitute\n“for which he or she was not so resident if—\n(a) section 10A applies to him or her, and\n(b) the year falls within the temporary period of non-residence.”",
  "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/121",
    "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."
}