{
  "url": "https://openlegislation.uk/finance-act-2010/schedule-18/paragraph-12",
  "json_url": "https://openlegislation.uk/finance-act-2010/schedule-18/paragraph-12.json",
  "legislation": "ukpga/2010/13",
  "legislation_title": "Finance Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-act-2010",
  "path": "schedule/18/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "Section 398A of CTA 2010 (as inserted by paragraph 6) has effect in relation to a relevant change in the relationship between A and a principal company of A in the case of which the relevant day is before 24 March 2010 as if—\n(a) in subsection (3)(b), the words “falling within subsection (4)”, and\n(b) subsections (4) and (5),\nwere omitted.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/13/schedule/18/paragraph/12",
    "retrieved_at": "2026-10-29T09:10:09.149991+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."
}