{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-4/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-4/paragraph-4.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/4/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": "Consequential amendments",
  "text": "(1) Section 690E (direction by HMRC in relation to qualifying new residents) is amended as follows.\n(2) At the end of the heading insert “or treaty non-residents”.\n(3) In subsections (1)(a), (3)(a) and (6)(a), for “qualifying” substitute “notifiable”.\n(4) In subsections (2)(a) and (4)(b), after “qualifying payment” insert “or treaty affected payment (as applicable)”.",
  "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/4/paragraph/4",
    "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."
}