{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-190",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-190.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "schedule/1/paragraph/190",
  "kind": "paragraph",
  "number": "190",
  "heading": null,
  "text": "(1) Amend section 571 (cancellation of certificates) as follows.\n(2) In subsection (1) omit the words from “(in” to “Schedule D)”.\n(3) After subsection (1A) insert—\n“(1B) So far as relating to corporation tax, the charge to tax under subsection (1) has effect as an application of the charge to corporation tax on income.”",
  "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/190",
    "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."
}