{
  "url": "https://openlegislation.uk/finance-act-2025/schedule-4/paragraph-49",
  "json_url": "https://openlegislation.uk/finance-act-2025/schedule-4/paragraph-49.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "schedule/4/paragraph/49",
  "kind": "paragraph",
  "number": "49",
  "heading": "Inclusion ratio",
  "text": "(1) Section 201 (inclusion ratio) is amended as follows.\n(2) In subsection (1), in Step 2, at the end insert “, but excluding ownership interests in respect of which an amount has been excluded from the relevant member’s adjusted profits.”\n(3) Omit subsection (4).",
  "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/49",
    "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."
}