{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-36/paragraph-19",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-36/paragraph-19.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/36/paragraph/19",
  "kind": "paragraph",
  "number": "19",
  "heading": null,
  "text": "(1) For the purposes of this Schedule a person (“P”) is a “controlling member” of a partnership at any time when the person has a right to a share of more than half the assets, or of more than half the income, of the partnership.\n(2) For that purpose there are to be attributed to P any interests or rights of—\n(a) any individual who is connected with P (if P is an individual), and\n(b) any body corporate that P controls.\n(3) An individual is “connected” with P if the individual is—\n(a) P's spouse or civil partner;\n(b) a relative of P;\n(c) the spouse or civil partner of a relative of P;\n(d) a relative of P's spouse or civil partner, or\n(e) the spouse or civil partner of a relative of P's spouse or civil partner.\n(4) In sub-paragraph (3) “relative” means brother, sister, ancestor or lineal descendant.\n(5) P controls a body corporate (“B”) if P has power to secure—\n(a) by means of the holding of shares or the possession of voting power in relation to B or any other body corporate, or\n(b) as a result of any powers conferred by the articles of association or other document regulating that or any other body corporate,\nthat the affairs of B are conducted in accordance with P's wishes.",
  "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/36/paragraph/19",
    "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."
}