{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-2",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-2.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "schedule/1/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) Amend section 6 (the charge to corporation tax and exclusion of income tax and capital gains tax) as follows.\n(2) Omit subsections (1) to (3).\n(3) In subsection (4) omit the words from “, sections” to “248”.\n(4) Omit subsection (4A).",
  "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/2",
    "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."
}