{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-16/paragraph-16",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-16/paragraph-16.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/16/paragraph/16",
  "kind": "paragraph",
  "number": "16",
  "heading": null,
  "text": "For the purposes of paragraph 17 an accounting period of a qualifying holding company is a “relevant accounting period” if it—\n(a) begins on or after 1 July 2009 but before 1 January 2013, ...\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 16 para. 16(a) inserted (retrospective to 30.6.2012) by Finance Act 2012 (c. 14), Sch. 20 paras. 35(a), 54"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 16 para. 16(b) and word omitted (retrospective to 30.6.2012) by virtue of Finance Act 2012 (c. 14), Sch. 20 paras. 35(b), 54"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/16/paragraph/16",
    "retrieved_at": "2026-10-29T09:11:08.872832+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."
}