{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-8/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-8/paragraph-5.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/8/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": "Elective qualifying domestic top-up taxes",
  "text": "In Schedule 16A (qualifying domestic top-up tax safe harbour election), in paragraph 1, at the end insert—\n“(5) If for an accounting period—\n(a) the application of a qualifying domestic top-up tax in relation to the members of a multinational group located in a territory depends on the making by any person of an election or claim, and\n(b) the tax does not apply in relation to those members because such an election or claim is or is not made,\nsub-paragraph (3)(a) has effect in relation to the group as though the tax did not apply in the territory for the 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/5",
    "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."
}