{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-52",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-52.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/46/paragraph/52",
  "kind": "paragraph",
  "number": "52",
  "heading": null,
  "text": "(1) Section 715 (interest from FOTRA securities held on trust) is amended as follows.\n(2) In subsection (1)(b), for “person not ordinarily UK resident” substitute “ non-UK resident person ”.\n(3) In subsection (2)—\n(a) for “person not ordinarily UK resident” substitute “ non-UK resident person ”, and\n(b) for “is ordinarily UK resident at the time when” substitute “ is UK resident for the tax year in which ”.\n(4) In relation to a FOTRA security issued before 6 April 2013, the amendments made by this paragraph apply only if the security was acquired by the trust on or after 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/52",
    "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."
}