{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-7/paragraph-32",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-7/paragraph-32.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/7/paragraph/32",
  "kind": "paragraph",
  "number": "32",
  "heading": null,
  "text": "In Chapter 11 of Part 6A (imported mismatches), in section 259K (overview of chapter), after subsection (4B) (as inserted by paragraph 20) insert—\n“(4C) Section 259KF contains provision for cases also falling within Part 4 (transfer pricing).”",
  "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/32",
    "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."
}