{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-163",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-163.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "schedule/1/paragraph/163",
  "kind": "paragraph",
  "number": "163",
  "heading": null,
  "text": "(1) Amend section 486 (registered societies and co-operative associations) as follows.\n(2) In subsection (1), omit from the word “but” to the end.\n(3) Omit subsections (4) and (7).\n(4) Omit subsections (10) and (11).\n(5) In subsection (12) omit the definition of “registered society”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Act substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 143 (with Sch. 5)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Act substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 141 (with Sch. 5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/163",
    "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."
}