{
  "url": "https://openlegislation.uk/finance-act-1998/schedule-17/paragraph-18",
  "json_url": "https://openlegislation.uk/finance-act-1998/schedule-17/paragraph-18.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "schedule/17/paragraph/18",
  "kind": "paragraph",
  "number": "18",
  "heading": null,
  "text": "In paragraph 2(1) of Schedule 24 to the Taxes Act 1988 (foreign company assumed to become resident in UK at beginning of first accounting period in respect of which a direction is given or which is an ADP exempt period)—\n(a) in paragraph (a), for “a direction is given under section 747(1)\" there shall be substituted “ an apportionment under section 747(3) falls to be made ”; and\n(b) in the words following paragraph (b), for “a direction is given\" there shall be substituted “ an apportionment falls to be made ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1998/36/schedule/17/paragraph/18",
    "retrieved_at": "2026-10-29T09:22:30.566925+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."
}