{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-94",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-94.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/46/paragraph/94",
  "kind": "paragraph",
  "number": "94",
  "heading": null,
  "text": "(1) Section 96 (payments by and to companies) is amended as follows.\n(2) In subsection (3), omit “or ordinarily resident”.\n(3) In subsection (4), in each of paragraphs (a) and (b), omit “or ordinarily resident”.\n(4) In subsection (5)(b), omit “or ordinary residence”.",
  "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/94",
    "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."
}