{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-23/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-23/paragraph-4.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/23/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "In paragraph 4(3) (charitable trusts)—\n(a) in paragraph (a), for the words from “references” to “are to” substitute “ references in paragraph 1(3A) to the charitable purposes of C are to those of ”;\n(b) in paragraph (b), for “reference” substitute “ references ” and for “is” substitute “ , and to C in paragraph 3B(4)(a), are ”;\n(c) in paragraph (c), for the words from “reference” to “is” substitute “ references in paragraphs 3(2)(b) and 3C(3) to the charitable purposes of C are ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/23/paragraph/4",
    "retrieved_at": "2026-10-29T09:07:29.129035+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."
}