{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-1/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-1/paragraph-13.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/1/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "(1) Chapter 3 of Part 8A of CTA 2010 (profits arising from the exploitation of patents etc: relevant IP profits) is amended as follows.\n(2) In section 357CL (companies eligible to elect for small claims treatment)—\n(a) in subsection (5) for “the company has no associated company” substitute “ no other company is a related 51% group company of the company ”,\n(b) in subsection (6)—\n(i) for “the company has one or more associated companies” substitute “ one or more other companies are related 51% group companies of the company, ” and\n(ii) for “those associated” substitute “ those related 51% group ”, and\n(c) omit subsection (9).\n(3) In section 357CM (small claims amount)—\n(a) in subsection (5) for “the company has no associated company” substitute “ no other company is a related 51% group company of the company ”,\n(b) in subsection (6)—\n(i) for “the company has one or more associated companies” substitute “ one or more other companies are related 51% group companies of the company, ” and\n(ii) for “those associated” substitute “ those related 51% group ”, and\n(c) omit subsection (8).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/1/paragraph/13",
    "retrieved_at": "2026-10-29T09:07:29.129035+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."
}