{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-9/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-9/paragraph-6.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/9/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": "Income tax",
  "text": "(1) Section 809ZL (certain financial advantages to be ignored) is amended as follows.\n(2) In the heading, for “advantages” substitute “assistance”.\n(3) In subsection (1)—\n(a) for “a financial advantage” substitute “financial assistance”;\n(b) for “(2)” substitute “(2A)”.\n(4) Omit subsection (2).\n(5) Before subsection (3) insert—\n“(2A) Financial assistance is within this subsection if it constitutes a payment made by a charity, on arm’s length terms, in respect of—\n(a) work carried out by a person for or on behalf of the charity, or\n(b) expenses incurred by a person in the course of such work.”\n(6) In each of subsections (3), (4) and (5), for “A financial advantage” substitute “Financial assistance”.\n(7) In subsections (4)(b) and (5)(b), for “the advantage” substitute “the assistance”.\n(8) In subsection (6), at the appropriate place insert—\n““financial assistance” has the same meaning as in section 809ZJ;”.",
  "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/9/paragraph/6",
    "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."
}