{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-7/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-7/paragraph-5.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/7/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) Section 809Z (public access rule: general) is amended as follows.\n(2) In subsection (1), for “A to D” substitute “ B and C ”.\n(3) Omit subsection (2).\n(4) After subsection (8) insert—\n“(8A) But if the property is lost or stolen—\n(a) the relevant period ends with the time at which it is lost or stolen, and\n(b) a new relevant period begins with its importation or the time at which it is recovered.”\n(5) Omit subsection (10).",
  "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/7/paragraph/5",
    "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."
}