{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-24",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-24.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/1/paragraph/24",
  "kind": "paragraph",
  "number": "24",
  "heading": null,
  "text": "In section 680 (income of an estate that is treated as bearing income tax)—\n(a) in subsection (2) omit “(3) or”, and\n(b) omit subsection (3) (sums treated as bearing tax at the dividend ordinary rate).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/24",
    "retrieved_at": "2026-10-29T09:06:05.350093+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."
}