{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-287",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-287.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "schedule/1/paragraph/287",
  "kind": "paragraph",
  "number": "287",
  "heading": null,
  "text": "(1) Amend Schedule 25 (cases where section 747(3) does not apply) as follows.\n(2) In paragraph 2(1A)—\n(a) for paragraph (a) substitute—\n“(a) it is chargeable neither under Chapter 2 of Part 3 of CTA 2009 as profits of a trade carried on wholly or partly in the United Kingdom nor under section 436A (gross roll-up business: separate charge on profits);”, and\n(b) in paragraph (b) for the words from “Case I” to “above” substitute “ Chapter 2 of Part 3 of CTA 2009 as profits of a trade carried on wholly or partly in the United Kingdom, or under section 436A ”.\n(3) In paragraph 2(1B)(a) for “section 208” substitute “ section 1285 of CTA 2009 ”.\n(4) In paragraph 4(1A)—\n(a) for paragraph (a) substitute—\n“(a) it is chargeable neither under Chapter 2 of Part 3 of CTA 2009 as profits of a trade carried on wholly or partly in the United Kingdom nor under section 436A (gross roll-up business: separate charge on profits);”, and\n(b) in paragraph (b) for the words from “Case I” to “above” substitute “ Chapter 2 of Part 3 of CTA 2009 as profits of a trade carried on wholly or partly in the United Kingdom, or under section 436A ”.\n(5) In paragraph 12(6) for “Case I of Schedule D” substitute “ section 35 of CTA 2009 ”.",
  "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/287",
    "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."
}