{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16A/paragraph-14",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-16A/paragraph-14.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "schedule/16A/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": "Interpretation etc",
  "text": "In this Part of this Schedule, in relation to an election under paragraph 8—\n“the country-by-country reporting rules” means—\n(a)where legislation implementing the OECD’s guidance on country-by-country reporting has effect in the relevant territory, that legislation;\n(b)otherwise, that guidance;\n“the relevant territory” means the territory in which the specified members are located;\n“the specified members” means the members of the group in respect of which the election is made.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 16A Pt. 3 inserted (with effect in accordance with Sch. 8 para. 53(5)-(13) of the amending Act) by Finance Act 2026 (c. 11), Sch. 8 paras. 39, 53(5)-(13)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/30/schedule/16A/paragraph/14",
    "retrieved_at": "2026-10-29T08:52:11.242356+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."
}