{
  "url": "https://openlegislation.uk/finance-act-2018/schedule-7/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-act-2018/schedule-7/paragraph-13.json",
  "legislation": "ukpga/2018/3",
  "legislation_title": "Finance Act 2018",
  "legislation_url": "https://openlegislation.uk/finance-act-2018",
  "path": "schedule/7/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "In section 259IC(4) (counteraction where the hybrid entity is within the charge to corporation tax), for the words from “unless” to the end substitute\n“unless it is deducted from—\n(c) dual inclusion income for that period, or\n(d) section 259ID income for that period.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/3/schedule/7/paragraph/13",
    "retrieved_at": "2026-10-29T09:05:08.491687+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."
}