{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-85",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-85.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/46/paragraph/85",
  "kind": "paragraph",
  "number": "85",
  "heading": null,
  "text": "(1) Section 81 (death of trustee: special rules) is amended as follows.\n(2) In subsection (1)(b), omit “and ordinarily resident”.\n(3) In subsection (3)(b), omit “and ordinarily resident”.\n(4) In subsection (4)(b), omit “and ordinarily resident”.\n(5) In subsection (5)(a), omit “and 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/85",
    "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."
}