{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-70",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-70.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/45/paragraph/70",
  "kind": "paragraph",
  "number": "70",
  "heading": null,
  "text": "In section 554Z9 (remittance basis: A is ordinarily UK resident), in subsection (5)—\n(a) in paragraph (b), after “that income” insert “ (or of so much of it as is attributable to the UK part of the relevant tax year, if it was a split year as respects A) ”, and\n(b) in paragraph (c), after “tax year” insert “ (or the UK part of it) ”.",
  "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/70",
    "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."
}