{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-23/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-23/paragraph-5.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/23/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) Section 432E of ICTA (section 432B apportionment: participating funds) is amended as follows.\n(2) In subsection (3)(a), omit “and foreign business assets”.\n(3) In subsection (4), in the definition of “A”, omit “and foreign business assets”.\n(4) In subsection (4A), omit “or foreign business assets”.",
  "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/23/paragraph/5",
    "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."
}