{
  "url": "https://openlegislation.uk/finance-act-2025/schedule-12/paragraph-46",
  "json_url": "https://openlegislation.uk/finance-act-2025/schedule-12/paragraph-46.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "schedule/12/paragraph/46",
  "kind": "paragraph",
  "number": "46",
  "heading": null,
  "text": "(1) Section 735C (old onward gifts provisions: remittance-basis users) is amended as follows.\n(2) For the heading substitute “Historical operation of section 733C or 733E where remittance basis applied”.\n(3) In subsection (1)—\n(a) in paragraph (a)—\n(i) for the words before sub-paragraph (i) substitute “the income was treated as arising to an individual for any of the tax years 2018-19 to 2024-25”;\n(ii) in sub-paragraph (i), for “applies” substitute “applied”;\n(b) in paragraph (b), for “applies” substitute “applied”.\n(4) After subsection (4) insert—\n“(5) A reference in subsection (1) to section 733C or 733E (or to any provision of either section) is to that section (or provision) as it had effect for the tax year for which 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/46",
    "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."
}