{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-30",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-30.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/46/paragraph/30",
  "kind": "paragraph",
  "number": "30",
  "heading": null,
  "text": "In section 56 (application of Income Tax Acts in relation to deemed employment), in subsection (5)—\n(a) for paragraph (a) substitute—\n“(a) the worker being resident or domiciled outside the United Kingdom or meeting the requirement of section 26A,”, and\n(b) in paragraph (b), omit “or ordinarily resident”.",
  "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/30",
    "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."
}