{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-289",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-289.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "schedule/1/paragraph/289",
  "kind": "paragraph",
  "number": "289",
  "heading": null,
  "text": "(1) Amend Schedule 27 (distributing funds) as follows.\n(2) In paragraph 1(1)(d)(ii)—\n(a) omit the words from “in accordance” to “(Schedule D)”,\n(b) for “Case III of Schedule D” substitute “ Part 5 of CTA 2009 (loan relationships) or Chapter 7 of Part 10 of that Act (annual payments not otherwise charged) ”, and\n(c) for “Case V of Schedule D” substitute “ Chapter 2 of Part 10 of CTA 2009 (dividends of non-UK resident companies) or Chapter 8 of that Part (income not otherwise charged) ”.\n(3) For the heading for paragraph 3 substitute “ Certain foreign income ”.\n(4) In paragraph 3(1)(aa)—\n(a) in sub-paragraph (i) for “Case III of Schedule D” substitute “ Part 5 of CTA 2009 (loan relationships) or Chapter 7 of Part 10 of that Act (annual payments not otherwise charged) ”, and\n(b) in sub-paragraph (ii) for “Case V of Schedule D” substitute “ Chapter 2 of Part 10 of CTA 2009 (dividends of non-UK resident companies) or Chapter 8 of that Part (income not otherwise charged) ”.\n(5) In paragraph 4(3)(b) for “section 75” substitute “ section 1219 of CTA 2009 ”.\n(6) In paragraph 5(3)—\n(a) in paragraph (c) for “section 208” substitute “ section 1285 of CTA 2009 ”,\n(b) in paragraph (d) for “Chapter 2 of Part 4 of the Finance Act 1996” substitute “ Part 5 of CTA 2009 ”, and\n(c) in paragraph (e) for “Schedule 26 to the Finance Act 2002” substitute “ Part 7 of CTA 2009 ”.\n(7) In paragraph 5(5) for “section 154(2) of the Finance Act 1996” substitute “ section 1279 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/289",
    "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."
}