{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-8/paragraph-46",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-8/paragraph-46.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/8/paragraph/46",
  "kind": "paragraph",
  "number": "46",
  "heading": "Minor amendments",
  "text": "(1) Section 267 (DTT excluded entities) is amended as follows.\n(2) In subsection (3C)—\n(a) in the words before paragraph (a), for “An investment entity that” substitute “Where an investment entity”;\n(b) in paragraph (a), at the beginning insert “that entity”;\n(c) in paragraph (b), for “272(8)(e)” substitute “272(3A)”.\n(3) In subsection (3D)(c)—\n(a) omit “(8)(e)”;\n(b) at the end insert “and the section 193A(2) contained in subsection (3A) of that section”.",
  "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/46",
    "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."
}