{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-1/paragraph-21",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-1/paragraph-21.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/1/paragraph/21",
  "kind": "paragraph",
  "number": "21",
  "heading": null,
  "text": "(1) Section 357BNB (profits arising from the exploitation of patents etc: small claims figure election) is amended as follows.\n(2) In subsection (6), for “no company is a related 51% group company of the company” substitute “ the company has no associated company ”.\n(3) In subsection (7)—\n(a) for “one or more companies are related 51% group companies of the company” substitute “ the company has one or more associated companies ”, and\n(b) in the definition of “N”, for “those related 51% group” substitute “ those associated ”.\n(4) After subsection (9) insert—\n“(10) The rules in Part 3A (see sections 18E to 18J) which apply for determining whether a company is another company's associated company in an accounting period for the purposes of section 18D apply for the purposes of this section.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/schedule/1/paragraph/21",
    "retrieved_at": "2026-10-29T08:58:11.025653+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."
}