{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-61",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-61.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/45/paragraph/61",
  "kind": "paragraph",
  "number": "61",
  "heading": null,
  "text": "(1) Section 24 (limit on chargeable overseas earnings where duties of associated employment performed in UK) is amended as follows.\n(2) After subsection (2) insert—\n“(2A) If the tax year is a split year as respects the employee, subsection (2) has effect as if for “the aggregate earnings for that year from all the employments concerned” there were substituted “ so much of the aggregate earnings for that year from all the employments concerned as is attributable to the UK part of that year ”.”\n(3) After subsection (3) insert—\n“(3A) Any attribution required for the purposes of subsection (2A) is to be done on a just and reasonable basis.”",
  "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/61",
    "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."
}