{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-36/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-36/paragraph-7.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/36/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "(1) Section 43 (groups of companies) is amended as follows.\n(2) In subsection (2A)—\n(a) in paragraph (a), for “falling within Schedule 5” substitute “ to which section 7A(2)(a) applies made ”, and\n(b) in paragraph (c)—\n(i) omit “falling within paragraphs 1 to 8 of Schedule 5”, and\n(ii) insert at the end “and section 7A(2)(a) applied to the supply”.\n(3) In subsection (2D)—\n(a) in paragraph (c)—\n(i) omit “falling within paragraphs 1 to 8 of Schedule 5”, and\n(ii) insert at the end “ and section 7A(2)(a) applied to the supply ”, and\n(b) in the words after the paragraphs, for “falling within that Schedule,” substitute “ to which section 7A(2)(a) applies, ”.\n(4) In subsection (2E)(b), for “there are services falling within paragraphs 1 to 8 of Schedule 5 which, if used by the transferor for making supplies falling within that Schedule,” substitute “ there is a supply to which section 7A(2)(a) applies of services which, if used by the transferor for making such a supply, ”.",
  "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/36/paragraph/7",
    "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."
}