{
  "url": "https://openlegislation.uk/finance-act-2014/section-28",
  "json_url": "https://openlegislation.uk/finance-act-2014/section-28.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "section/28",
  "kind": "section",
  "number": "28",
  "heading": "De-grouping charges (loan relationships etc)",
  "text": "(1) CTA 2009 is amended as follows.\n(2) In each of sections 345 and 346 (loan relationships: transferee leaving group)—\n(a) in subsection (2), omit “If condition A or B is met,”, and\n(b) omit subsections (3) to (5).\n(3) In each of sections 631 and 632 (derivative contracts: transferee leaving group)—\n(a) in subsection (2), omit “If condition A or B is met,”, and\n(b) omit subsections (3) and (4).\n(4) An amendment made by this section has effect where the cessation of membership of the relevant group occurs on or after 1 April 2014.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/section/28",
    "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."
}