{
  "url": "https://openlegislation.uk/finance-act-2019/schedule-5/paragraph-16",
  "json_url": "https://openlegislation.uk/finance-act-2019/schedule-5/paragraph-16.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "schedule/5/paragraph/16",
  "kind": "paragraph",
  "number": "16",
  "heading": null,
  "text": "In section 333 (company with loan relationship ceasing to be UK resident) in subsection (2)—\n(a) after “owed” insert\n“— ”, and\n(a)\n(b) at the end insert\n“,\n(b) for the purposes of the company's trade of dealing in or developing UK land,\n(c) for the purposes of the company's UK property business, or\n(d) for the purposes of enabling the company to generate other UK property income (within the meaning given by section 5(6)).”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 5 para. 16 in force at 6.4.2020, see Sch. 5 para. 35"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2019/1/schedule/5/paragraph/16",
    "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."
}