{
  "url": "https://openlegislation.uk/finance-act-2020/schedule-2/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-act-2020/schedule-2/paragraph-13.json",
  "legislation": "ukpga/2020/14",
  "legislation_title": "Finance Act 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2020",
  "path": "schedule/2/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "(1) Paragraph 35A (when the duty to provide loan charge information arises) is amended as follows.\n(2) Omit sub-paragraph (3).\n(3) In sub-paragraph (4) in the words before paragraph (a) for “third” substitute “ second ”.\n(4) In sub-paragraph (5)—\n(a) in the words before paragraph (a) for “fourth” substitute “ third ”,\n(b) in paragraph (a) for the words from the beginning to “conditions” substitute “ neither the first nor the second condition ”, and\n(c) in paragraph (b)—\n(i) for “and (2)(b)” substitute “ and (2) ”, and\n(ii) omit the words from “(and if paragraph” to “omitted)”.\n(5) In sub-paragraph (6) in the words before paragraph (a) for “fourth” substitute “ third ”.\n(6) In sub-paragraph (7) omit paragraph (b).",
  "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/2/paragraph/13",
    "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."
}