{
  "url": "https://openlegislation.uk/finance-act-2019/schedule-5/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2019/schedule-5/paragraph-5.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "schedule/5/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "At the end insert—\n“(6) In this Part “other UK property income” means income dealt with by any of the following Chapters of Part 4—\n(a) Chapter 7 (rent receivable in connection with a UK section 39(4) concern);\n(b) Chapter 8 (rent receivable for UK electric-line wayleaves);\n(c) Chapter 9 (post-cessation receipts arising from a UK property business).”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 5 para. 5 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/5",
    "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."
}