{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-13/paragraph-21",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-13/paragraph-21.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/13/paragraph/21",
  "kind": "paragraph",
  "number": "21",
  "heading": null,
  "text": "In section 919 (manufactured interest on UK securities: payments by UK residents etc), after subsection (1) insert—\n“(1A) But this section does not apply if—\n(a) the manufactured interest is paid by a UK resident company in the course of a trade carried on through a permanent establishment in a territory outside the United Kingdom, and\n(b) section 18A of CTA 2009 has effect in relation to the company for the accounting period in which it is paid.”",
  "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/13/paragraph/21",
    "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."
}