{
  "url": "https://openlegislation.uk/finance-act-2025/schedule-12/paragraph-19",
  "json_url": "https://openlegislation.uk/finance-act-2025/schedule-12/paragraph-19.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "schedule/12/paragraph/19",
  "kind": "paragraph",
  "number": "19",
  "heading": null,
  "text": "(1) Section 643G (section 643F(4): benefits and income “relating” to deemed income) is amended as follows.\n(2) In subsection (1)—\n(a) in paragraph (a), for “applies” substitute “applied”;\n(b) after paragraph (a) insert—\n“(aa) references to section 643A, 643J or 643L (or to a provision of any of those sections) are to that section (or provision) as it had effect for the year,”.\n(3) In subsection (2)—\n(a) in paragraph (b), for “is allowed” substitute “was allowed”;\n(b) in paragraph (d), for “is”, in both places it occurs, substitute “was”;\n(c) in paragraph (e), for “is”, in both places it occurs, substitute “was”;\n(d) in paragraph (f), for “is treated” substitute “was treated”.",
  "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/19",
    "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."
}