{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-19/paragraph-15M",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-19/paragraph-15M.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/19/paragraph/15M",
  "kind": "paragraph",
  "number": "15M",
  "heading": null,
  "text": "For the purposes of paragraphs 15N to 15Z, references to a “chargeable UK sub-group or entity” are references to—\n(a) in a case to which paragraph 15H or 15L(3) applies, the UK resident entity,\n(b) in a case to which paragraph 15J applies, the UK sub-group,\n(c) in a case to which paragraph 15K applies, the residual UK sub-group, or\n(d) in a case to which paragraph 15Z1 applies, the designated FPE entity.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 19 paras. 15-15Z5 and cross-headings substituted for Sch. 19 paras. 15-23 (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/11/schedule/19/paragraph/15M",
    "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."
}