{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-7/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-7/paragraph-7.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/7/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": "Attribution of profits",
  "text": "In section 24 (application to insurance companies)—\n(a) in subsection (2), in the words after paragraph (b), for the words from “distinct” to the end substitute “separate and independent enterprise acting as mentioned in that subsection”;\n(b) omit subsections (4), (5) and (6).",
  "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/7",
    "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."
}