{
  "url": "https://openlegislation.uk/finance-act-2024/schedule-12/paragraph-47",
  "json_url": "https://openlegislation.uk/finance-act-2024/schedule-12/paragraph-47.json",
  "legislation": "ukpga/2024/3",
  "legislation_title": "Finance Act 2024",
  "legislation_url": "https://openlegislation.uk/finance-act-2024",
  "path": "schedule/12/paragraph/47",
  "kind": "paragraph",
  "number": "47",
  "heading": "Consistency with Pillar Two rules",
  "text": "(1) In section 262(1) (power to amend to ensure consistency with Pillar Two)—\n(a) in paragraph (a), for “or of Schedule 14 to Schedule 16” substitute “, Part 4 or any of Schedules 14 to 16A and 18”, and\n(b) in paragraph (b), for “or Schedule 14 to Schedule 17” substitute “, Part 4 or any of Schedules 14 to 18”.\n(2) In consequence of the amendments made by sub-paragraph (1), omit section 274 (application of section 262).",
  "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/47",
    "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."
}