{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-110",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-110.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/46/paragraph/110",
  "kind": "paragraph",
  "number": "110",
  "heading": null,
  "text": "(1) Schedule 5B (enterprise investment scheme: re-investment) is amended as follows.\n(2) In paragraph 1—\n(a) in sub-paragraph (1)(d), omit “or ordinarily resident”, and\n(b) in sub-paragraph (4)(a), omit “or ordinarily resident”.\n(3) In paragraph 3(3)(b), omit “or ordinarily resident”.\n(4) In paragraph 19(1), in the definition of “non-resident”, for “neither resident nor ordinarily resident” substitute “ not resident ”.\n(5) The amendments made by this paragraph apply in cases where the accrual time is on or after 6 April 2013 (even if the qualifying investment was made before that date).",
  "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/110",
    "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."
}