{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-7/paragraph-21",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-7/paragraph-21.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/7/paragraph/21",
  "kind": "paragraph",
  "number": "21",
  "heading": "Northern Ireland regional establishments",
  "text": "(1) In section 357LD (the independent investment manager conditions)—\n(a) in subsection (2)—\n(i) after “transaction,” insert “the circumstances in which”, and\n(ii) for “if (and only if)” substitute “include where”, and\n(b) omit subsection (6).\n(2) Omit sections 357LE to 357LG (20% rule).\n(3) In section 357LH (meaning of investment manager and investment transaction), for “1150(1)” substitute “1150”.\n(4) Omit section 357LJ (disregard of certain chargeable profits).",
  "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/21",
    "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."
}