{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-18",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-18.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "schedule/1/paragraph/18",
  "kind": "paragraph",
  "number": "18",
  "heading": null,
  "text": "(1) Amend section 42 (appeals against determinations under sections 34 to 36 of ICTA etc) as follows.\n(2) Omit subsection (1)(a) and the “or” immediately after it.\n(3) In the title omit “sections 34 to 36 or”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/18",
    "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."
}