{
  "url": "https://openlegislation.uk/finance-act-2025/schedule-12/paragraph-38",
  "json_url": "https://openlegislation.uk/finance-act-2025/schedule-12/paragraph-38.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "schedule/12/paragraph/38",
  "kind": "paragraph",
  "number": "38",
  "heading": null,
  "text": "(1) Section 731 (charge to tax on income treated as arising under section 732) is amended as follows.\n(2) In subsection (1), for “individuals receiving a benefit” substitute “non-transferors receiving a benefit”.\n(3) Omit subsections (1A) to (1C) and (2A).\n(4) In subsection (3), omit “, but this is subject to section 733A”.\n(5) In subsection (4), for “742A” substitute “742”.",
  "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/38",
    "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."
}