{
  "url": "https://openlegislation.uk/finance-no-2-act-2005/schedule-10/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2005/schedule-10/paragraph-5.json",
  "legislation": "ukpga/2005/22",
  "legislation_title": "Finance (No. 2) Act 2005",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2005",
  "path": "schedule/10/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "In paragraph 4 of Schedule 7 (cases in which group relief is not withdrawn)—\n(a) in sub-paragraph (3), for paragraph (b) substitute—\n“(b) another company that—\n(i) is above the vendor in the group structure, and\n(ii) as a result of the transaction ceases to be a member of the same group as the purchaser.”, and\n(b) in sub-paragraph (5), for “this purpose” substitute “ the purposes of sub-paragraphs (3) and (4) ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/22/schedule/10/paragraph/5",
    "retrieved_at": "2026-10-29T09:15:33.617545+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."
}