{
  "url": "https://openlegislation.uk/finance-act-2019/schedule-1/paragraph-34",
  "json_url": "https://openlegislation.uk/finance-act-2019/schedule-1/paragraph-34.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "schedule/1/paragraph/34",
  "kind": "paragraph",
  "number": "34",
  "heading": null,
  "text": "(1) Section 86A (attribution of gains to settlor in section 10A cases) is amended as follows.\n(2) In subsection (1)(a), for “section 10A” substitute “ section 1M(3) ”.\n(3) In subsection (2), for “the section 2(2) amount” substitute “ the section 1(3) amount ”.\n(4) In subsection (3), for “section 10A” substitute “ section 1M(3) ”.\n(5) In subsection (4)(a), for “the section 2(2) amount” substitute “ the section 1(3) amount ”.\n(6) In subsection (6), for “section 10A” substitute “ section 1M(3) ”.\n(7) In subsection (7), for “the section 2(2) amount” (in both places) substitute “ the section 1(3) amount ”.\n(8) In subsection (8)(c), for “section 10A” substitute “ section 1M(3) ”.\n(9) In the title, for “in section 10A cases” substitute “ where temporarily non-resident ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2019/1/schedule/1/paragraph/34",
    "retrieved_at": "2026-10-29T09:04:30.296814+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."
}