{
  "url": "https://openlegislation.uk/international-movement-of-capital-required-information-regulations-2009/schedule/paragraph-5",
  "json_url": "https://openlegislation.uk/international-movement-of-capital-required-information-regulations-2009/schedule/paragraph-5.json",
  "legislation": "uksi/2009/2192",
  "legislation_title": "The International Movement of Capital (Required Information) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/international-movement-of-capital-required-information-regulations-2009",
  "path": "schedule/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) The fourth transaction is the issue of debentures by the foreign subsidiary to the reporting body or to a group company.\n(2) The condition is that the circumstances specified in sub-paragraph (3) are not associated with or present in connection with the issue of the debentures.\n(3) The circumstances are that a loan, whether or not of the same amount as that secured by the debentures, is made by a company which is not resident in the United Kingdom to a company which is resident in the United Kingdom.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2192/schedule/paragraph/5",
    "retrieved_at": "2026-10-29T03:06:55.326289+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."
}