{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-20",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-20.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/45/paragraph/20",
  "kind": "paragraph",
  "number": "20",
  "heading": null,
  "text": "(1) If P dies in year X, paragraph 18 has effect as if the words “More than 15 but” were omitted from the first column of the Table.\n(2) In addition to that modification, if the death occurs before 1 March in year X, paragraphs 18 and 19 have effect as if each number of days mentioned in the first column of the Table were reduced by the appropriate number.\n(3) The appropriate number is found by multiplying the number of days, in each case, by—\nA 12where “A” is the number of whole months in year X after the month in which P dies.\n(4) If, for any number of days, the appropriate number is not a whole number, the appropriate number is to be rounded up or down as follows—\n(a) if the first figure after the decimal point is 5 or more, round the appropriate number up to the nearest whole number,\n(b) otherwise, round it down to the nearest whole number.",
  "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/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."
}