# Finance Act 2024, Paragraph 32: Location of entities

Extent: E+W+S+N.I.

(1) In section 239(6)—
(a) in paragraph (c), omit “(3) or”, and
(b) in the words after paragraph (d), for “and 126” substitute “, 128 and 129”.
(2) In section 240 (location of flow-through entities), for subsection (1) substitute—
“(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.”

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Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/12/paragraph/32 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-12/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.