{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-8/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-8/paragraph-2.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/8/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Application of the income inclusion rule to cases involving permanent establishments",
  "text": "In section 128 (responsible members), in each of subsections (4) and (6)—\n(a) omit the “and” at the end of paragraph (a);\n(b) at the end insert\n“, and\n(c) every permanent establishment of a member of the group it has an ownership interest in other than a permanent establishment located in the territory it is located in.”",
  "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/8/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."
}