{
  "url": "https://openlegislation.uk/central-securities-depositories-regulations-2017/schedule/paragraph-14",
  "json_url": "https://openlegislation.uk/central-securities-depositories-regulations-2017/schedule/paragraph-14.json",
  "legislation": "uksi/2017/1064",
  "legislation_title": "The Central Securities Depositories Regulations 2017",
  "legislation_url": "https://openlegislation.uk/central-securities-depositories-regulations-2017",
  "path": "schedule/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": "Corporation Tax Act 2009",
  "text": "In section 697 of the Corporation Tax Act 2009 (exceptions to section 696)—\n(a) in subsection (1)(a) after “recognised clearing house,” insert “ recognised CSD, ”;\n(b) in subsection (6)—\n(i) after “ “recognised clearing house”,” insert “ “recognised CSD”, ”;\n(ii) for “investment exchanges and clearing houses” substitute “ bodies ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "2009 c.4; relevant amendments were made by S.I. 2013/504."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1064/schedule/paragraph/14",
    "retrieved_at": "2026-10-28T23:06:54.086600+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."
}