{
  "url": "https://openlegislation.uk/finance-act-2019/schedule-18/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-act-2019/schedule-18/paragraph-13.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "schedule/18/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "(1) Schedule 9 (exemptions) is amended in accordance with this paragraph.\n(2) In Group 14, in Note (13)—\n(a) in the opening words, for “body corporate” substitute “ person ”;\n(b) in paragraph (a) for “body” substitute “ person ”;\n(c) in paragraph (b)—\n(i) for “body corporate, or of any other body corporate which”, substitute “ person, or of any other person who ”;\n(ii) for “body, at a time when that body” substitute “ person, at a time when that person ”.\n(d) in paragraph (c), for “body corporate” substitute “ person ”.\n(3) In that Group, in Note (14), for “body corporate's” substitute “person's”.",
  "extent": null,
  "status": "prospective",
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2019/1/schedule/18/paragraph/13",
    "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."
}