{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-20/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-20/paragraph-8.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/20/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "(1) Section 410 (interpretation of section 409) is amended as follows.\n(2) In subsections (3)(b) and (4)(b), after “resident” insert “ for tax purposes ”.\n(3) After subsection (4) insert—\n“(4A) The non-qualifying territory condition applies if C is a company; and the non-qualifying territory condition is that C is—\n(a) resident for tax purposes in a non-qualifying territory at any time in the relevant period, or\n(b) effectively managed in a non-taxing non-qualifying territory at any such time.”\n(4) In subsection (5), for the definition of “resident” substitute—\n““resident for tax purposes” means liable, under the law of the non-qualifying territory, to tax there by reason of domicile, residence or place of management, and”.\n(5) After that subsection insert—\n“(5A) For the purposes of this section, a non-qualifying territory is “non-taxing” if companies are not under its law liable to tax by reason of domicile, residence or place of management.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/20/paragraph/8",
    "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."
}