{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-96",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-96.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/45/paragraph/96",
  "kind": "paragraph",
  "number": "96",
  "heading": null,
  "text": "In section 13 (attribution of gains to members of non-resident companies), after subsection (3) insert—\n“(3A) Subsection (2) does not apply in the case of a participator who is an individual if—\n(a) the tax year in which the chargeable gain accrues to the company is a split year as respects the participator, and\n(b) the chargeable gain accrues to the company in the overseas part of that year.”",
  "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/96",
    "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."
}