{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-6/paragraph-10",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-6/paragraph-10.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/6/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": "Position of guarantor of affected person's liabilities under a security issued by the person",
  "text": "(1) Section 194 (claims under section 192(1)) is amended as follows.\n(2) In subsection (1), in paragraph (c), for “issuing company” substitute “borrower”.\n(3) In subsection (2) for “issuing company” substitute “borrower”.\n(4) In subsection (3), in paragraph (a), for “issuing company” substitute “borrower”.",
  "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/2026/11/schedule/6/paragraph/10",
    "retrieved_at": "2026-10-29T08:42:24.914774+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."
}