{
  "url": "https://openlegislation.uk/finance-act-2025/schedule-4/paragraph-14",
  "json_url": "https://openlegislation.uk/finance-act-2025/schedule-4/paragraph-14.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "schedule/4/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": "Flow-through entities",
  "text": "In section 169 (certain non tax resident entities to be treated as flow-through entities), in subsection (2)—\n(a) in the words before paragraph (a), after “created” insert “in”;\n(b) in paragraph (a)—\n(i) after “is” insert “regarded as”;\n(ii) for “its owners” substitute “holders of direct ownership interests in the member”.",
  "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/2025/8/schedule/4/paragraph/14",
    "retrieved_at": "2026-10-29T08:47:01.939707+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."
}