{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-21",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-21.json",
  "legislation": "ukpga/2017/32",
  "legislation_title": "Finance (No. 2) Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2017",
  "path": "schedule/8/paragraph/21",
  "kind": "paragraph",
  "number": "21",
  "heading": null,
  "text": "In section 624 (income under a settlement where settlor retains an interest), in subsection (3) (which lists provisions containing exceptions)—\n(a) omit the “and” at the end of the entry for section 627, and\n(b) after the entry for section 628 insert\n“, and\nsection 628A (exception for protected foreign-source income).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/32/schedule/8/paragraph/21",
    "retrieved_at": "2026-10-29T09:05:16.335265+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."
}