{
  "url": "https://openlegislation.uk/finance-act-2015/schedule-16/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2015/schedule-16/paragraph-2.json",
  "legislation": "ukpga/2015/11",
  "legislation_title": "Finance Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2015",
  "path": "schedule/16/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) This Part of this Schedule applies if—\n(a) an amount of diverted profits tax has been charged on a company for an accounting period,\n(b) the whole or any part of that amount is unpaid at the end of the due and payable date, and\n(c) the company is non-UK resident.\n(2) In this Part of this Schedule “the taxpayer company” means the company mentioned in sub-paragraph (1).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/11/schedule/16/paragraph/2",
    "retrieved_at": "2026-10-29T09:07:01.784220+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."
}