{
  "url": "https://openlegislation.uk/finance-act-2019/schedule-11/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-act-2019/schedule-11/paragraph-8.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "schedule/11/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "(1) Section 413 (meaning of “adjusted net group-interest expense”) is amended as follows.\n(2) In subsection (3)(d)(i)—\n(a) for “or 323A” substitute “ , 323A, 358 or 359 ”, and\n(b) omit “(cases where credits not required to be brought into account)”.\n(3) In subsection (4)(d)(i)—\n(a) after “section 323A” insert “ or 354 ”, and\n(b) omit “(cases where credits not required to be brought into account)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2019/1/schedule/11/paragraph/8",
    "retrieved_at": "2026-10-29T09:04:30.296814+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."
}