{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-9/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-9/paragraph-4.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/9/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) Paragraph 17 (substitutions) is amended as follows.\n(2) In sub-paragraph (2) before paragraph (a) insert—\n“(za) the new policy cannot be a qualifying policy if the old policy was not a qualifying policy by virtue of—\n(i) paragraph A1(2), B1(2), B2(2) or B3(3) above, or\n(ii) sub-paragraph (i) above or this sub-paragraph;”.\n(3) In sub-paragraph (2)(a) after the first “not” insert “ and paragraph (za) above does not apply ”.\n(4) In sub-paragraph (4) for “(2)” substitute “ (2)(a) to (c) ”.\n(5) After sub-paragraph (4) insert—\n“(5) In determining under sub-paragraph (2)(a) to (c) above whether the new policy would apart from this paragraph be a qualifying policy, paragraph A1 above is not to be applied in relation to the issue of the new policy; but this does not stop that paragraph being applied in relation to the issue of the new policy after this paragraph has been applied.”",
  "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/9/paragraph/4",
    "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."
}