{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-7/paragraph-36",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-7/paragraph-36.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/7/paragraph/36",
  "kind": "paragraph",
  "number": "36",
  "heading": null,
  "text": "Part 6A of TIOPA 2010 has effect, and is deemed always to have had effect—\n(a) with the amendments contained in Parts 2 to 3, 7, 10 and 13 of this Schedule, and\n(b) with the amendment made by paragraph 26 so far as it applies in relation to a qualifying institutional investor that is an investment trust.",
  "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/36",
    "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."
}