{
  "url": "https://openlegislation.uk/finance-act-2024/schedule-12/paragraph-46",
  "json_url": "https://openlegislation.uk/finance-act-2024/schedule-12/paragraph-46.json",
  "legislation": "ukpga/2024/3",
  "legislation_title": "Finance Act 2024",
  "legislation_url": "https://openlegislation.uk/finance-act-2024",
  "path": "schedule/12/paragraph/46",
  "kind": "paragraph",
  "number": "46",
  "heading": "Dividends from protected cell companies",
  "text": "After section 273B (as inserted by paragraph 45) insert—\n“Dividends from protected cell companies\n273C (1) This section applies to a dividend or other distribution made by a protected cell company that is received or accrued by—\n(a) a qualifying entity that is not a member of a group, or\n(b) a member of a group that has no members located outside of the United Kingdom.\n(2) A dividend or other distribution to which this section applies is to be treated as an excluded dividend (see section 141) for domestic purposes and domestic entity purposes.”",
  "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/46",
    "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."
}