{
  "url": "https://openlegislation.uk/finance-act-2025/schedule-12/paragraph-18",
  "json_url": "https://openlegislation.uk/finance-act-2025/schedule-12/paragraph-18.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "schedule/12/paragraph/18",
  "kind": "paragraph",
  "number": "18",
  "heading": null,
  "text": "(1) Section 643F (income attributed by section 643A to user of remittance basis) is amended as follows.\n(2) In subsection (1)—\n(a) in paragraph (a), for the words from “is treated” to the end substitute “was treated by section 643A as arising to an individual for any of the tax years 2018-19 to 2024-25, and”;\n(b) in paragraph (b), for “applies” substitute “applied”.\n(3) In subsection (6)—\n(a) in the definition of “protected income”, for “forms” substitute “under section 643C formed”;\n(b) in the definition of “the relevant individual”, in paragraphs (a) and (b), for “is treated” substitute “was treated”.\n(4) At the end insert—\n“(7) A reference in this section to section 643A or 643C (or to any provision of that section) is to that section (or provision) as it had effect for the tax year in which the deemed income was treated as arising to the individual.”",
  "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/2025/8/schedule/12/paragraph/18",
    "retrieved_at": "2026-10-29T08:47:01.939707+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."
}