{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-26",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-26.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/1/paragraph/26",
  "kind": "paragraph",
  "number": "26",
  "heading": null,
  "text": "In section 854(6) (carrying on by partner of notional business: meaning of “untaxed income”)—\n(a) omit the “or” at the end of paragraph (b), and\n(b) after paragraph (c) insert—\n“(d) income chargeable under Chapter 5 of Part 4 (stock dividends from UK resident companies), or\n(e) income chargeable under Chapter 6 of Part 4 (release of loan to participator in closed company).”",
  "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/26",
    "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."
}