{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-8/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-8/paragraph-6.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/8/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": "Other provision about permanent establishments",
  "text": "In section 135 (underlying profits of permanent establishments), in subsection (1)—\n(a) in paragraph (a), after “financial accounts” insert “prepared in accordance with acceptable accounting standards”;\n(b) in paragraph (b), for “in accordance with section 159” substitute “on the same principles as those set out in section 159(1), (2) or (3) (as the case may be)”.",
  "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/6",
    "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."
}