{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-3/paragraph-10",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-3/paragraph-10.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/3/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": "Value of amounts of qualifying overseas capital",
  "text": "In paragraph 8 (designation of qualifying overseas capital), after sub-paragraph (2) insert—\n“(2A) For the purposes of designating an amount of qualifying overseas capital of an individual that—\n(a) is qualifying overseas capital as a result of paragraph 2(2) or (5), or\n(b) is treated as qualifying overseas capital as a result of paragraph 6(1)(b),\nthe value of that amount is the value of the amount when it first arose 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/2026/11/schedule/3/paragraph/10",
    "retrieved_at": "2026-10-29T08:42:24.914774+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."
}