{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-139",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-139.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/46/paragraph/139",
  "kind": "paragraph",
  "number": "139",
  "heading": null,
  "text": "(1) In section 936 (meaning of “UK estate” and “foreign estate”), in subsection (3), omit “or not ordinarily UK resident”.\n(2) The amendment made by this paragraph applies if the tax year in question begins on or after 6 April 2013.",
  "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/139",
    "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."
}