{
  "url": "https://openlegislation.uk/finance-act-2025/schedule-6/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-act-2025/schedule-6/paragraph-7.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "schedule/6/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": "Additional information to be provided in claims",
  "text": "(1) In section 236H—\n(a) in subsection (7)—\n(i) omit the “and” after paragraph (b),\n(ii) after that paragraph insert—\n“(ba) the number of persons who at the time of the disposal are employees of—\n(i) C, or\n(ii) if C is the principal company of a trading group (within the meaning of section 236I(3)), any member of that group,”, and\n(iii) after paragraph (c) insert\n“, and\n(d) the consideration for the disposal (including amounts of consideration due after the disposal).”, and\n(b) after that subsection insert—\n“(7A) But where the person making the claim is unable to include the number of employees in the claim as required by subsection (7)(ba) because they have been unable to ascertain that number, that requirement is to be taken to be met if—\n(a) the person has taken all reasonable steps to ascertain that number, and—\n(b) the claim contains a statement that the person has taken such steps.”\n(2) In section 236Q—\n(a) in subsection (6)—\n(i) omit the “and” after paragraph (b), and\n(ii) after that paragraph insert—\n“(ba) the number of persons who at the time of the deemed disposal are employees of—\n(i) the company, or\n(ii) if the company is the principal company of a trading group (within the meaning of section 236I(3)), any member of that group, and”, and\n(b) after that subsection insert—\n“(6A) But where the person making the claim is unable to include the number of employees in the claim as required by subsection (6)(ba) because they have been unable to ascertain that number, that requirement is to be taken to be met if—\n(a) the person has taken all reasonable steps to ascertain that number, and—\n(b) the claim contains a statement that the person has taken such steps.”\n(3) The amendments made by this paragraph have effect in relation to claims made under those sections on or after 6 April 2025.",
  "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/6/paragraph/7",
    "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."
}