{
  "url": "https://openlegislation.uk/finance-no-3-act-2010/schedule-2/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-no-3-act-2010/schedule-2/paragraph-4.json",
  "legislation": "ukpga/2010/33",
  "legislation_title": "Finance (No. 3) Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-no-3-act-2010",
  "path": "schedule/2/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) Schedule 4 to that Act (index of defined expressions) is amended as follows.\n(2) In column 2 of the entry for “eligible shares (in Chapter 3 of Part 6)”, for “285(3)” substitute “ 285(3A) and (3B) ”.\n(3) In column 1 of the entry for “the 30% eligible shares condition (in Chapter 3 of Part 6)”, for “30%” substitute “ 70% ”.\n(4) For the entry for “permanent establishment” substitute—\n“\npermanent establishment (except in Part 5 and Chapter 4 of Part 6)\nsection 1007A\npermanent establishment (in Part 5)\nsection 191A\npermanent establishment (in Chapter 4 of Part 6)\nsection 302A\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/33/schedule/2/paragraph/4",
    "retrieved_at": "2026-10-29T09:09:50.286654+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."
}