{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-11",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-11.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/46/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "(1) Section 41C (foreign securities income) is amended as follows.\n(2) In subsection (4), for paragraph (b) substitute—\n“(b) the individual does not meet the requirement of section 26A for the year (reading references there to the employee as references to the individual),”.\n(3) In subsection (6), for paragraph (b) substitute—\n“(b) the individual meets the requirement of section 26A for the year (reading references there to the employee as references to the individual), and”.",
  "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/46/paragraph/11",
    "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."
}