{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-41",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-41.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/1/paragraph/41",
  "kind": "paragraph",
  "number": "41",
  "heading": null,
  "text": "In section 1103 (regulations about information about non-qualifying distributions)—\n(a) in subsection (2) (purpose for which sections 1101 and 1102 may be rewritten), for “which are not qualifying distributions” substitute “ to which section 1100 does not apply ”,\n(b) in subsection (4) (special arrangements about matters specified in subsection (5)), for “matters” substitute “ matter ”, and\n(c) in subsection (5)—\n(i) for “Those matters are” substitute “ That matter is ”, and\n(ii) omit paragraph (b) (tax credits), and the “and” preceding it.",
  "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/41",
    "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."
}