{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-8/paragraph-23",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-8/paragraph-23.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/8/paragraph/23",
  "kind": "paragraph",
  "number": "23",
  "heading": "Post-filing adjustments of covered taxes",
  "text": "(1) Section 217 (post-filing adjustments of covered taxes) is amended as follows.\n(2) In subsections (2)(a) and (b) and (3), for “that liability” substitute “the relevant aggregate liability”.\n(3) In subsection (4), for “that increase or decrease” substitute “the increase or decrease referred to in subsection (1),”.\n(4) In subsection (5)(a), (b) and (c), after “the decrease” insert “referred to in subsection (3)”.\n(5) In subsection (8)(a), for “the aggregate covered tax balance of the standard members of the group in the territory of the member for the prior period” substitute “the relevant aggregate liability”.\n(6) At the end insert—\n“(9) In this section “the relevant aggregate liability”, in relation to the member referred to in subsection (1), means the aggregate liability to covered taxes of the standard members of the group in the territory of the member for the prior period.”",
  "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/23",
    "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."
}