http://www.legislation.gov.uk/ukpga/2019/1/section/16Finance Act 2019An Act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-05-18Expert Participation2023-07-11PART 1Direct taxesInternational matters16Avoidance involving profit fragmentation arrangementsSchedule 4 contains provision about profit fragmentation arrangements.