{
  "url": "https://openlegislation.uk/finance-act-2004/schedule-11/paragraph-8n1",
  "json_url": "https://openlegislation.uk/finance-act-2004/schedule-11/paragraph-8n1.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "schedule/11/paragraph/8n1",
  "kind": "paragraph",
  "number": "8A",
  "heading": null,
  "text": "(1) The conditions in paragraph 8 (the compliance test: firms) do not need to be satisfied by the firm if, at the time of the application—\n(a) one or more of the partners is already registered for gross payment as a partner in another firm or otherwise than as a partner in a firm, and\n(b) that partner has, or those partners together have, a right to a share of at least half the assets, or at least half the income, of the firm.\n(2) In sub-paragraph (1)(a) the reference to registration for gross payment does not include registration for gross payment by virtue of this paragraph or paragraph 12A (exception from compliance test: companies).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 11 para. 8A inserted (6.4.2015) by The Income Tax (Construction Industry Scheme) (Amendment of Schedule 11 to the Finance Act 2004) Order 2015 (S.I. 2015/789), arts. 1, 2(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/schedule/11/paragraph/8n1",
    "retrieved_at": "2026-10-29T09:17:16.113356+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."
}