{
  "url": "https://openlegislation.uk/finance-act-2018/schedule-9/paragraph-11",
  "json_url": "https://openlegislation.uk/finance-act-2018/schedule-9/paragraph-11.json",
  "legislation": "ukpga/2018/3",
  "legislation_title": "Finance Act 2018",
  "legislation_url": "https://openlegislation.uk/finance-act-2018",
  "path": "schedule/9/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "(1) Paragraph 47 is amended in accordance with this paragraph.\n(2) In sub-paragraph (11), for the words from “paragraph 16(1)(c) and (d)” to the end substitute “ paragraph 15S(1)(d) and (e), 15T(1)(e) and (f), 15Z3(1)(c) and (d), 25(1)(c) and (d), 27A(1)(d) and (e) or 27B(1)(d) and (e). ”\n(3) In sub-paragraph (14)—\n(a) in the words before paragraph (a), after “ “relevant member”” insert “ means ”;\n(b) for paragraphs (a) and (b) substitute—\n“(a) a chargeable UK resident entity which is a member of the relevant group;\n(b) a UK sub-group of the relevant group;\n(c) a relevant foreign bank which is a member of the relevant group.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/3/schedule/9/paragraph/11",
    "retrieved_at": "2026-10-29T09:05:08.491687+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."
}