{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-55",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-55.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/19/paragraph/55",
  "kind": "paragraph",
  "number": "55",
  "heading": null,
  "text": "(1) Regulations under this Schedule are to be made by statutory instrument.\n(2) A statutory instrument containing regulations under this Schedule is subject to annulment in pursuance of a resolution of the House of Commons.\nTerms defined for purposes of more than one paragraph of this Schedule\nTerm\nParagraph\nbalance sheet total\nparagraph 14(2)\nconfirmation notice (in Part 3)\nparagraph 44\ndesignated HMRC officer (in Part 3)\nparagraph 53\nengaged in unco-operative behaviour (in Part 3)\nparagraph 36\nfailure (in paragraphs 27 to 33)\nparagraph 26(1)\nfinancial year (in relation to a UK group) (in paragraphs 16 and 17)\nparagraph 16(7)\nforeign (in relation to a relevant body)\nparagraph 2(2)\nforeign (in relation to a group)\nparagraph 6(3)\ngroup\nparagraph 6(1)\ngroup other than an MNE Group\nparagraph 8\nhead (in relation to a group)\nparagraph 9\nhead (in relation to a UK sub-group)\nparagraph 11(2)\n“liability to a penalty” (in paragraphs 27 to 33)\nparagraph 26(1)\nMNE Group\nparagraph 7(1)\nmember (in relation to a group)\nparagraph 8(2) and (3)\npenalty (in paragraphs 27 to 33)\nparagraph 26(1)\nqualifying company\nparagraph 5\nqualifying group\nparagraph 10\nqualifying UK partnership\nparagraph 12(2)\nrelevant body\nparagraph 2(1)\nrepresentative partner\nparagraph 12(5)\nsatisfied the arrangements condition (in Part 3)\nparagraph 38\nsatisfied the behaviour condition (in Part 3)\nparagraph 37\nspecial measures notice\nparagraphs 42 and 45\ntax strategy (in Part 2)\nparagraph 34\ntribunal (in paragraphs 27 to 33)\nparagraph 26(2)\nturnover\nparagraph 14(1)\nUK company\nparagraph 3\nUK group\nparagraph 6(2)\nUK partnership\nparagraph 12(1)\nUK permanent establishment\nparagraph 4(1)\nUK sub-group\nparagraph 11(1)\nUK taxation\nparagraph 15\nwarning notice\nparagraph 41.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
    },
    {
      "type": "words inserted",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
    },
    {
      "type": "words inserted",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
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    {
      "type": "words inserted",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
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    {
      "type": "words inserted",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
    },
    {
      "type": "words renumbered as Sch. 19 para. 12(5)(a)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
    },
    {
      "type": "word inserted",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/schedule/19/paragraph/55",
    "retrieved_at": "2026-10-29T09:06:05.350093+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."
}