{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-47/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-47/paragraph-7.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/47/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "(1) Section 371VG (finance profits) is amended as follows.\n(2) In subsection (1) for paragraph (b) substitute—\n“(b) which are included in the CFC's assumed total profits for the accounting period in question and which—\n(i) arise from a relevant finance lease, but\n(ii) are not trading profits.”\n(3) In subsection (4)(b) omit “an arrangement which would be”.",
  "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/47/paragraph/7",
    "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."
}