{
  "url": "https://openlegislation.uk/finance-act-2015/schedule-16/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2015/schedule-16/paragraph-3.json",
  "legislation": "ukpga/2015/11",
  "legislation_title": "Finance Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2015",
  "path": "schedule/16/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "In this Part of this Schedule “the relevant period”, in relation to an amount of unpaid diverted profits tax for an accounting period of the taxpayer company, means the period—\n(a) beginning 12 months before the start of the accounting period, and\n(b) ending when the unpaid tax became payable.",
  "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/3",
    "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."
}