{
  "url": "https://openlegislation.uk/finance-no-2-act-2015/schedule-5/paragraph-10",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2015/schedule-5/paragraph-10.json",
  "legislation": "ukpga/2015/33",
  "legislation_title": "Finance (No. 2) Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2015",
  "path": "schedule/5/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "(1) Section 174 (the purpose of the issue requirement) is amended as follows.\n(2) The existing text becomes subsection (1).\n(3) In that subsection, after “activity” insert “ so as to promote business growth and development ”.\n(4) After that subsection insert—\n“(2) For this purpose “business growth and development” means the growth and development of—\n(a) if the issuing company is a single company, the business of that company, and\n(b) if the issuing company is a parent company, what would be the business of the group if the activities of the group companies taken together were regarded as one business.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/33/schedule/5/paragraph/10",
    "retrieved_at": "2026-10-29T09:06:40.127260+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."
}