{
  "url": "https://openlegislation.uk/finance-act-2024/schedule-12/paragraph-32",
  "json_url": "https://openlegislation.uk/finance-act-2024/schedule-12/paragraph-32.json",
  "legislation": "ukpga/2024/3",
  "legislation_title": "Finance Act 2024",
  "legislation_url": "https://openlegislation.uk/finance-act-2024",
  "path": "schedule/12/paragraph/32",
  "kind": "paragraph",
  "number": "32",
  "heading": "Location of entities",
  "text": "(1) In section 239(6)—\n(a) in paragraph (c), omit “(3) or”, and\n(b) in the words after paragraph (d), for “and 126” substitute “, 128 and 129”.\n(2) In section 240 (location of flow-through entities), for subsection (1) substitute—\n“(1) Where a flow-through entity would be a responsible member of a multinational group if the entity were located in the territory in which it is created, it is located in that territory.”",
  "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/2024/3/schedule/12/paragraph/32",
    "retrieved_at": "2026-10-29T08:48:28.960167+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."
}