{
  "url": "https://openlegislation.uk/finance-no-3-act-2010/schedule-6/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-no-3-act-2010/schedule-6/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/6/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) Section 133 (conditions to be met for consortium claims for group relief) is amended as follows.\n(2) In subsection (1)—\n(a) omit the “and” at the end of paragraph (e), and\n(b) for paragraph (f) substitute—\n“(f) the surrendering company and the claimant company are both UK related, and\n(g) the link company is UK related or established in the EEA.”\n(3) In subsection (2)—\n(a) omit the “and” at the end of paragraph (e), and\n(b) for paragraph (f) substitute—\n“(f) the surrendering company and the claimant company are both UK related, and\n(g) the link company is UK related or established in the EEA.”\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 6 para. 4(4) omitted (with effect in accordance with s. 35(3) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), s. 35(2)(d)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/33/schedule/6/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."
}