{
  "url": "https://openlegislation.uk/trusts-capital-and-income-act-2013-commencement-no1-order-2013/article-4",
  "json_url": "https://openlegislation.uk/trusts-capital-and-income-act-2013-commencement-no1-order-2013/article-4.json",
  "legislation": "uksi/2013/676",
  "legislation_title": "The Trusts (Capital and Income) Act 2013 (Commencement No.1) Order 2013",
  "legislation_url": "https://openlegislation.uk/trusts-capital-and-income-act-2013-commencement-no1-order-2013",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Provisions coming into force on the 1st October 2013",
  "text": "The following provisions of the 2013 Act come into force on 1st October 2013—\n(a) section 1 (disapplication of apportionment etc. rules);\n(b) section 2 (classification of certain corporate distributions as capital);\n(c) section 3 (power to compensate income beneficiary).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/676/article/4",
    "retrieved_at": "2026-10-29T01:00:10.084258+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."
}