{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-7/paragraph-18",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-7/paragraph-18.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/7/paragraph/18",
  "kind": "paragraph",
  "number": "18",
  "heading": null,
  "text": "(1) Part 6A of TIOPA is amended as follows.\n(2) In section 259IC (counteraction where hybrid entity is within charge to corporation tax), in subsection (8), after “person” insert “ other than an investor in the hybrid entity ”.\n(3) In section 259JB (counteraction where mismatch arises because of a dual resident company), in subsection (6), after “person” insert “ other than the company ”.\n(4) In section 259JD (counteraction where mismatch arises because of a relevant multinational and is not counteracted in the parent jurisdiction), in subsection (6), after “person” insert “ other than the company ”.",
  "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/7/paragraph/18",
    "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."
}