{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-13/paragraph-5",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-13/paragraph-5.json",
  "legislation": "ukpga/1988/1",
  "legislation_title": "Income and Corporation Taxes Act 1988",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
  "path": "schedule/13/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "Where under paragraph 2 or 4 above franked investment income received by a company falls to be taken into account in determining—\n(a) whether advance corporation tax is payable or repayable; or\n(b) the amount of such tax which is payable or repayable,\nthe inclusion of that franked investment income in the appropriate return shall be treated as a claim by the company to have it so taken into account, and any such claim shall be supported by such evidence as an officer of the Board may reasonably require.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 13 para. 5 substituted (with effect in accordance with s. 137(2)(3) of the amending Act) by Finance Act 1996 (c. 8), Sch. 23 para. 5"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/1/schedule/13/paragraph/5",
    "retrieved_at": "2026-10-29T09:49:54.309394+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."
}