{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-18/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-18/paragraph-3.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "schedule/18/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": "Registration",
  "text": "Part 3 of Schedule 14 applies as if—\n(a) for paragraph 6(1) and (2) there were substituted—\n“(1) A filing member must register with HMRC if the filing member or, if the filing member is a member of a group, a member of that group—\n(a) is located in the United Kingdom and\n(b) is a qualifying entity.\n(2) For the purposes of sub-paragraph (1), a qualifying entity becomes a qualifying entity on the first day of the first accounting period it is a qualifying entity (the “trigger day”).”;\n(b) references to a “multinational group” were references to a group.",
  "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/2023/30/schedule/18/paragraph/3",
    "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."
}