{
  "url": "https://openlegislation.uk/finance-act-2022/schedule-7/paragraph-21",
  "json_url": "https://openlegislation.uk/finance-act-2022/schedule-7/paragraph-21.json",
  "legislation": "ukpga/2022/3",
  "legislation_title": "Finance Act 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2022",
  "path": "schedule/7/paragraph/21",
  "kind": "paragraph",
  "number": "21",
  "heading": "Meaning of “relief group”",
  "text": "For the purposes of this Schedule, two companies are part of the same “relief group” if—\n(a) one is the 75% subsidiary of the other, or\n(b) both are 75% subsidiaries of a third company.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2022/3/schedule/7/paragraph/21",
    "retrieved_at": "2026-10-29T08:57:50.927298+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."
}