{
  "url": "https://openlegislation.uk/finance-act-2010/section-33",
  "json_url": "https://openlegislation.uk/finance-act-2010/section-33.json",
  "legislation": "ukpga/2010/13",
  "legislation_title": "Finance Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-act-2010",
  "path": "section/33",
  "kind": "section",
  "number": "33",
  "heading": "“Relevant person”",
  "text": "(1) Section 809M of ITA 2007 (remittance basis: meaning of “relevant person”) is amended as follows.\n(2) In subsection (2)(f), insert at the end “ or a company which is a 51% subsidiary of such a company, ”.\n(3) In subsection (3)(ca), for “Act),” substitute “ Act) and, in relation to a company that would be a close company if it were resident in the United Kingdom, means a person who would be such a participator if it were a close company, ”.\n(4) The amendments made by this section are treated as having come into force on 6 April 2010.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/13/section/33",
    "retrieved_at": "2026-10-28T17:03:48.386939+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}