{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-sweden-order-2021/schedule/crossheading-7",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-sweden-order-2021/schedule/crossheading-7.json",
  "legislation": "ukdsi/2021/9780348221459",
  "legislation_title": "The Double Taxation Relief (Sweden) Order 2021",
  "legislation_url": "https://openlegislation.uk/draft-double-taxation-relief-sweden-order-2021",
  "path": "schedule/crossheading/7",
  "kind": "crossheading",
  "number": "Article VII",
  "heading": null,
  "text": "The following new Article shall be inserted immediately after Article 27 (Preferential regimes) of the Convention:\n“Article 27A\nEntitlement to benefits\nNotwithstanding the other provisions of this Convention, a benefit under this Convention shall not be granted in respect of an item of income or capital gains if it is reasonable to conclude, having regard to all relevant facts and circumstances, that obtaining that benefit was one of the principal purposes of any arrangement or transaction that resulted directly or indirectly in that benefit, unless it is established that granting that benefit in these circumstances would be in accordance with the object and purpose of the relevant provisions of this Convention.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2021/9780348221459/schedule/crossheading/7",
    "retrieved_at": "2026-10-30T14:47:35.491536+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."
}