{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-302",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-302.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "schedule/1/paragraph/302",
  "kind": "paragraph",
  "number": "302",
  "heading": null,
  "text": "In section 42(7) (procedure for making claims etc)—\n(a) in paragraph (a)—\n(i) omit “, 84, 91B, 101(2),” and “504, 531,”, and\n(ii) for the words from “571(4)” to the end substitute “ 571(4) and 732(4) of the principal Act; ”,\n(b) omit paragraph (b),\n(c) omit the “and” immediately after paragraph (e), and\n(d) at the end insert\n“, and\n(“g) sections 109(1), 124(2), 127(2), 178 and 268 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/302",
    "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."
}