{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-12/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-12/paragraph-9.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/12/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "(1) Part 2 of Schedule 16 to FA 2009 (controlled foreign companies: amendment of exempt activities exemption) is amended as follows.\n(2) In paragraph 12 (commencement), in sub-paragraph (2)(b) for “2011” substitute “ 2012 ”.\n(3) In paragraph 15 (qualifying holding companies: periods straddling 1 July 2011)—\n(a) in sub-paragraph (1)(a) for “2011” substitute “ 2012 ”,\n(b) in sub-paragraph (2)(a) for “2011” substitute “ 2012 ”, and\n(c) accordingly, in the heading for “2011” substitute “ 2012 ”.\n(4) In paragraph 16 (qualifying holding companies: definition of “relevant accounting period”), in paragraph (b) for “2011” substitute “ 2012 ”.\n(5) In the italic heading before paragraph 17 for “two years before 1 July 2011” substitute “ three years before 1 July 2012 ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/11/schedule/12/paragraph/9",
    "retrieved_at": "2026-10-29T09:09:31.813616+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."
}