{
  "url": "https://openlegislation.uk/european-union-withdrawal-act-2018/schedule-8/paragraph-21",
  "json_url": "https://openlegislation.uk/european-union-withdrawal-act-2018/schedule-8/paragraph-21.json",
  "legislation": "ukpga/2018/16",
  "legislation_title": "European Union (Withdrawal) Act 2018",
  "legislation_url": "https://openlegislation.uk/european-union-withdrawal-act-2018",
  "path": "schedule/8/paragraph/21",
  "kind": "paragraph",
  "number": "21",
  "heading": null,
  "text": "In section 24 (application to Northern Ireland), in subsection (4)—\n(a) omit “and related expressions”,\n(b) after “Corporation Tax Acts;” insert—\n“E.C.S.C. Treaty;\nE.E.C. Treaty;”,\n(c) after “state;” insert—\n“Entry date;\nThe EU or the European Union;\nEU institution;\nEU instrument;\nEuratom, Economic Community and Coal and Steel Community;\nEuratom Treaty;\nEuropean Court;”,\n(d) after “Income Tax Acts;” insert— “ Member (in the expression “member State”); ”, and\n(e) after “The Tax Acts” insert\n“;\nThe Treaties or the EU Treaties”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 8 para. 21 in force at 31.12.2020 by S.I. 2020/1622, reg. 3(n) (with reg. 22)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/16/schedule/8/paragraph/21",
    "retrieved_at": "2026-10-29T09:04:51.422677+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."
}