{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-7/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-7/paragraph-2.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/7/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "References to Model Tax Convention",
  "text": "In section 18S (other interpretation), in the definition of “the OECD model”—\n(a) for “published by the Organisation for Economic Co-operation and Development in July 2010 (“the OECD”)” substitute “approved by the OECD Council on 18 November 2025”, and\n(b) for “or” to the end substitute “as it may be amended or replaced from time to time”.",
  "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/2",
    "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."
}