{
  "url": "https://openlegislation.uk/financial-services-act-2012-consequential-amendments-order-2013/schedule/paragraph-8",
  "json_url": "https://openlegislation.uk/financial-services-act-2012-consequential-amendments-order-2013/schedule/paragraph-8.json",
  "legislation": "uksi/2013/636",
  "legislation_title": "The Financial Services Act 2012 (Consequential Amendments) Order 2013",
  "legislation_url": "https://openlegislation.uk/financial-services-act-2012-consequential-amendments-order-2013",
  "path": "schedule/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": "Income Tax (Trading and Other Income) Act 2005",
  "text": "In section 520(4) (the property categories) of the Income Tax (Trading and Other Income) Act 2005, in the definition of “internal linked fund”—\n(a) in paragraph (a), for “Financial Services Authority” substitute “Prudential Regulation Authority”, and\n(b) in paragraph (b), for “Authority” substitute “Prudential Regulation Authority”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c.5."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/636/schedule/paragraph/8",
    "retrieved_at": "2026-10-29T01:00:32.872845+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."
}