{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-4/paragraph-11",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-4/paragraph-11.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "schedule/4/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": "Dealing with bodies corporate without share capital",
  "text": "(1) In paragraph 9 (qualifying funds)—\n(a) in sub-paragraph (2)(a), in the words before sub-paragraph (i), after “scheme” insert “, or is an AIF that is not a collective investment scheme only by reason of it being a body corporate,”;\n(b) in sub-paragraph (5)—\n(i) in paragraph (a), after “company”, in the first place it occurs, insert “that has share capital”;\n(ii) in paragraph (b)(i), after “company” insert “that has share capital”;\n(c) in sub-paragraph (6), after “collective investment scheme” insert “, or is an AIF that is not a collective investment scheme only by reason of it being a body corporate,”.\n(2) Schedule 2 to FA 2022 has effect, and is to be deemed always to have had effect, with the amendment made by this paragraph.",
  "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/4/paragraph/11",
    "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."
}