{
  "url": "https://openlegislation.uk/finance-act-2019/schedule-1/paragraph-98",
  "json_url": "https://openlegislation.uk/finance-act-2019/schedule-1/paragraph-98.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "schedule/1/paragraph/98",
  "kind": "paragraph",
  "number": "98",
  "heading": null,
  "text": "(1) Schedule 1 (non-UK resident vulnerable persons: interpretation) is amended as follows.\n(2) In paragraph 3—\n(a) in sub-paragraph (1)(a), for “for the purposes of section 3 of TCGA 1992” substitute “ (as defined by section 32(3A)) ”,\n(b) in sub-paragraph (1)(b), for “for the purposes of that section” substitute “ (as defined by section 32(3A)) ”,\n(c) in sub-paragraph (2)—\n(i) in paragraph (a), for “section 2(2)(b)” substitute “ section 1(3)(b) ”, and\n(ii) omit paragraph (b) (together with the “and” before it).\n(3) In paragraph 7—\n(a) in sub-paragraph (1)(b), for “subsection (3) of that section” substitute “ section 1E(2) of that Act ”, and\n(b) in sub-paragraph (2), for “section 10A” substitute “ section 1M ”.",
  "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/98",
    "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."
}