{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-7/paragraph-28",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-7/paragraph-28.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/7/paragraph/28",
  "kind": "paragraph",
  "number": "28",
  "heading": null,
  "text": "(1) TCGA 1992 is amended as follows.\n(2) In section 2B (territorial scope of charge to corporation tax on chargeable gains), in subsection (3)—\n(a) in paragraph (a) omit “that have a relevant connection to the company’s UK permanent establishment (see section 2C)”;\n(b) in paragraph (b), for “that permanent establishment” substitute “a UK permanent establishment (see section 2C)”;\n(c) in paragraph (c), for “to 32” substitute “and 24”.\n(3) In section 2C (non-UK resident company with UK permanent establishment) omit subsection (2).",
  "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/28",
    "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."
}