{
  "url": "https://openlegislation.uk/finance-act-2022/schedule-1/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-act-2022/schedule-1/paragraph-13.json",
  "legislation": "ukpga/2022/3",
  "legislation_title": "Finance Act 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2022",
  "path": "schedule/1/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": "Part 2 (trading income)",
  "text": "(1) Section 154A (certain non-UK residents with interest on 3.5% War Loan 1952 Or After) is amended as follows.\n(2) In subsection (3)—\n(a) in Step 1, omit “the basis period for”;\n(b) in each of Steps 3, 4 and 5, for “basis period” substitute “tax year”.\n(3) In subsection (4)—\n(a) for “basis period”, in each place those words occur, substitute “tax year”;\n(b) for “that period” substitute “that tax year”.\n(4) In subsection (5), for “basis period” substitute “tax year”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2022/3/schedule/1/paragraph/13",
    "retrieved_at": "2026-10-29T08:57:50.927298+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."
}