{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-57/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-57/paragraph-7.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/57/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "(1) Paragraph 19 (companies: officers' liability) is amended as follows.\n(2) In sub-paragraph (3)—\n(a) after “a body corporate” insert “ other than a limited liability partnership ”,\n(b) in paragraph (a), omit the “or” at the end, and\n(c) after that paragraph insert—\n“(aa) a manager, and”.\n(3) After that sub-paragraph insert—\n“(3A) In the application of sub-paragraph (1) to a limited liability partnership, “officer” means a member.”\n(4) Insert at the end—\n“(6) In this paragraph “company” means any body corporate or unincorporated association, but does not include a partnership, a local authority or a local authority association.”",
  "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/57/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."
}