{
  "url": "https://openlegislation.uk/corporation-tax-act-2009-amendment-order-2009/article-5",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009-amendment-order-2009/article-5.json",
  "legislation": "uksi/2009/2860",
  "legislation_title": "The Corporation Tax Act 2009 (Amendment) Order 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009-amendment-order-2009",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": "Amendment of the Income Tax Act 2007",
  "text": "In section 276(2) of the Income Tax Act 2007 (conditions relating to income) for “Chapter 2 of Part 4 of FA 1996” substitute “Part 5 of CTA 2009”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2007 c. 3."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2860/article/5",
    "retrieved_at": "2026-10-29T03:03:25.690317+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."
}