{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-88",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-88.json",
  "legislation": "ukpga/2017/32",
  "legislation_title": "Finance (No. 2) Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2017",
  "path": "schedule/4/paragraph/88",
  "kind": "paragraph",
  "number": "88",
  "heading": null,
  "text": "(1) Section 705 (company carrying on overseas property business) is amended as follows.\n(2) In subsection (2), for “3” substitute “ 5 ”.\n(3) In subsection (9), in the words after paragraph (b), for “3” substitute “ 5 ”.\n(4) The amendments made by this paragraph do not have effect unless both the change in ownership referred in section 705(1) and the major change in the nature or conduct of a trade or business referred to in section 705(2) occur on or after 1 April 2017.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/88",
    "retrieved_at": "2026-10-29T09:05:16.335265+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."
}