{
  "url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001/article-149",
  "json_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001/article-149.json",
  "legislation": "uksi/2001/3629",
  "legislation_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
  "legislation_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001",
  "path": "article/149",
  "kind": "article",
  "number": "149",
  "heading": "EEA firms and Treaty firms",
  "text": "(1) For the heading to regulation 7 (EC companies) substitute “EEA firms and Treaty firms” and amend that regulation as follows.\n(2) In paragraph (1)(a) for “EC Company” substitute “EEA firm or a Treaty firm”.\n(3) In paragraph (2) for “return under section 11 of the Management Act” substitute “company tax return”.\n(4) The amendment made by paragraph (3) has effect in relation to periods of account ending on or after 1st December 2001.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 149 in force at 1.12.2001, see art. 1(2)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3629/article/149",
    "retrieved_at": "2026-10-29T07:25:32.387063+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."
}