{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-6/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-6/paragraph-2.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/6/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "In section 15 (earnings for year when employee UK resident), as amended by Schedule 45 to this Act, in subsection (5)—\n(a) after paragraph (a) omit “and”, and\n(b) after paragraph (b) insert\n“, and\n(c) section 41ZA (which is about determining the extent to which general earnings are in respect of United Kingdom duties).”",
  "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/6/paragraph/2",
    "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."
}