{
  "url": "https://openlegislation.uk/finance-act-2025/schedule-4/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-act-2025/schedule-4/paragraph-9.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "schedule/4/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": "Other consequential amendments etc",
  "text": "(1) In Schedule 17 (index of defined expressions), in the table, at the appropriate place insert—\n“\n“qualifying member (in Chapter 9A of Part 3)”.\n”\n(2) In Schedule 15 (elections), in paragraph 2(1), after paragraph (h) insert—\n“(ha) section 229F;”.\n(3) In section 272 (domestic top-up tax for members of groups), in subsection (4), after paragraph (b) insert—\n“(c) Chapter 9A (qualifying undertaxed profits tax).”\n(4) In section 273 (domestic top-up tax for single entities), in subsection (4), after paragraph (z) insert—\n“(z1) Chapter 9A (qualifying undertaxed profits tax).”",
  "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/9",
    "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."
}