{
  "legislation": {
    "id": "ukpga/2009/4",
    "title": "Corporation Tax Act 2009",
    "short_title": "Corporation Tax Act 2009",
    "citation": "2009 c. 4",
    "type": "ukpga",
    "date": "2009-03-26",
    "revised": true,
    "unapplied_effects": 22,
    "url": "https://openlegislation.uk/corporation-tax-act-2009",
    "json_url": "https://openlegislation.uk/corporation-tax-act-2009.json"
  },
  "direction": "made_to",
  "with": "uksi/2011/1431",
  "count": 7,
  "effects": [
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 819(5)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "uksi/2011/1431",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2011",
        "provisions": "reg. 4(6)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-01"
    },
    {
      "type": "words substituted",
      "affected": {
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        "title": "Corporation Tax Act 2009",
        "provisions": "s. 823(5)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "uksi/2011/1431",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2011",
        "provisions": "reg. 4(7)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2011"
      },
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    },
    {
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        "provisions": "s. 688(1)",
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      },
      "affecting": {
        "id": "uksi/2011/1431",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2011",
        "provisions": "reg. 4(5)",
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      },
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      "in_force_date": "2011-07-01"
    },
    {
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        "provisions": "s. 681(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "uksi/2011/1431",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2011",
        "provisions": "reg. 4(4)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2011"
      },
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      "requires_applied": true,
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    },
    {
      "type": "words substituted",
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        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 430(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "uksi/2011/1431",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2011",
        "provisions": "reg. 4(2)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2011"
      },
      "applied": true,
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      "in_force_date": "2011-07-01"
    },
    {
      "type": "words substituted",
      "affected": {
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        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1319",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "uksi/2011/1431",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2011",
        "provisions": "reg. 4(8)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2011"
      },
      "applied": true,
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      "in_force_date": "2011-07-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 439(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "uksi/2011/1431",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2011",
        "provisions": "reg. 4(3)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-01"
    }
  ],
  "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."
}