{
  "url": "https://openlegislation.uk/finance-act-2025/schedule-4/paragraph-30",
  "json_url": "https://openlegislation.uk/finance-act-2025/schedule-4/paragraph-30.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "schedule/4/paragraph/30",
  "kind": "paragraph",
  "number": "30",
  "heading": "Deferred tax recapture",
  "text": "In section 184 (recaptured deferred tax liabilities) after subsection (4) insert—\n“(5) This section is to be applied in accordance with, and is subject to, the DTL recapture methodology.\n(6) The DTL recapture methodology means provisions about the treatment of deferred tax liabilities—\n(a) set out in regulations made under section 262(1)(a) and identified in those regulations as the DTL recapture methodology, or\n(b) where no such provisions are identified in any such regulations, set out in the DTL recapture guidance.\n(7) The “DTL recapture guidance” means the guidance in Chapter 1 of Tax Challenges Arising from the Digitalisation of the Economy – Administrative Guidance on the Global Anti-Base Erosion Model Rules (Pillar Two), June 2024 published by the OECD on 17 June 2024.\n(8) Where subsection (6)(b) applies, the DTL recapture guidance has effect as DTL recapture methodology with all necessary modifications for that purpose (for example, reference to a Five-Year Election is to be read as an election to which paragraph 1 of Schedule 15 (long term elections) applies).\n(9) This Chapter is to have effect with such modifications as are necessary to give effect to the DTL recapture methodology.”",
  "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/30",
    "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."
}