{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-9/paragraph-24",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-9/paragraph-24.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/9/paragraph/24",
  "kind": "paragraph",
  "number": "24",
  "heading": null,
  "text": "In Schedule 4 (index of defined expressions)—\n(a) for the entry for “finance income (in Part 8A)” substitute—\n“\nfinance income (in Part 8A)\nsection 357BG\n”,\n(b) after the entry for “new consideration (in Part 23)” insert—\n“\nnew entrant (in Part 8A)\nsection 357A(11)\n”,\n(c) in the entry for “qualifying residual profit of a trade (in Part 8A)”, in the left hand column, after “in” insert “ Chapters 3 and 4 of ”, and\n(d) for the entry for “relevant IP income (in Part 8A)” substitute—\n“\nrelevant IP income (in Part 8A)\nsection 357BH\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/schedule/9/paragraph/24",
    "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."
}