{
  "url": "https://openlegislation.uk/finance-act-2020/schedule-1/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2020/schedule-1/paragraph-3.json",
  "legislation": "ukpga/2020/14",
  "legislation_title": "Finance Act 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2020",
  "path": "schedule/1/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) Section 48 (scope of Chapter) is amended as follows.\n(2) In subsection (1) for the words from “, but” to the end substitute\n“in a case where the services are provided to a person who is not a public authority and who either—\n(a) qualifies as small for a tax year, or\n(b) does not have a UK connection for a tax year.”\n(3) After subsection (3) insert—\n“(4) For provisions determining when a person qualifies as small for a tax year, see sections 60A to 60G.\n(5) For provision determining when a person has a UK connection for a tax year, see section 60I.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/3",
    "retrieved_at": "2026-10-29T09:01:44.314864+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."
}