{
  "url": "https://openlegislation.uk/finance-act-2018/schedule-9/paragraph-24",
  "json_url": "https://openlegislation.uk/finance-act-2018/schedule-9/paragraph-24.json",
  "legislation": "ukpga/2018/3",
  "legislation_title": "Finance Act 2018",
  "legislation_url": "https://openlegislation.uk/finance-act-2018",
  "path": "schedule/9/paragraph/24",
  "kind": "paragraph",
  "number": "24",
  "heading": null,
  "text": "In paragraph 13 (definition of “banking group”: exempt activities condition)—\n(a) in sub-paragraph (2)(b)(i), for “the applicable accounting standards” substitute “ international accounting standards ”,\n(b) in sub-paragraph (4), omit the definition of “the applicable accounting standards”, and\n(c) in sub-paragraph (4), in the definition of “net-basis activities”, for “the applicable accounting standards” substitute “ international accounting standards ”.",
  "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/24",
    "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."
}