{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/part-13/chapter-8/crossheading-additional-limits",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/part-13/chapter-8/crossheading-additional-limits.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "part/13/chapter/8/crossheading/additional-limits",
  "kind": "crossheading",
  "number": null,
  "heading": "Northern Ireland companies",
  "text": null,
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 1112J and cross-heading substituted (with effect in accordance with s. 29(9) of the amending Act) by Finance Act 2025 (c. 8), s. 29(3)(9)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/part/13/chapter/8/crossheading/additional-limits",
    "retrieved_at": "2026-10-29T09:11:19.560467+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."
}