{
  "url": "https://openlegislation.uk/finance-act-2018/schedule-9/paragraph-12",
  "json_url": "https://openlegislation.uk/finance-act-2018/schedule-9/paragraph-12.json",
  "legislation": "ukpga/2018/3",
  "legislation_title": "Finance Act 2018",
  "legislation_url": "https://openlegislation.uk/finance-act-2018",
  "path": "schedule/9/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "In paragraph 53(4)—\n(a) in paragraph (a), for “relevant UK banking sub-group” substitute “ UK sub-group ”,\n(b) for paragraph (b) substitute—\n“(b) is a chargeable UK resident entity which is a banking entity (see paragraph 15C(2)),”,\n(c) omit paragraph (c), and\n(d) in paragraph (d), for “covered by paragraph 19(17)” substitute “ 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/12",
    "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."
}