{
  "url": "https://openlegislation.uk/finance-act-2018/schedule-9/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-act-2018/schedule-9/paragraph-13.json",
  "legislation": "ukpga/2018/3",
  "legislation_title": "Finance Act 2018",
  "legislation_url": "https://openlegislation.uk/finance-act-2018",
  "path": "schedule/9/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "(1) Paragraph 54 is amended in accordance with this paragraph.\n(2) In sub-paragraph (5)(c)—\n(a) in sub-paragraph (i), for “chargeable equity and liabilities” substitute “ UK-based equity and liabilities or UK-allocated equity and liabilities ”;\n(b) in sub-paragraph (ii)—\n(i) for “chargeable equity and liabilities” substitute “ UK-based equity and liabilities or UK-allocated equity and liabilities ”;\n(ii) for “relevant UK sub-group or a relevant UK banking sub-group (as the case may be)” substitute “ UK sub-group ”.\n(3) In sub-paragraph (6)—\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/13",
    "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."
}