{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-7/paragraph-15",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-7/paragraph-15.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/7/paragraph/15",
  "kind": "paragraph",
  "number": "15",
  "heading": "Independent investment manager conditions not sole means of showing independent status",
  "text": "In section 1146 (the independent investment manager conditions), in subsection (2)—\n(a) after “transaction,” insert “the circumstances in which”, and\n(b) for “if”, in the first place it occurs, to the end substitute “include where each of the following conditions (the independent investment manager conditions) are met.”",
  "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/7/paragraph/15",
    "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."
}