{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-306",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-306.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "schedule/1/paragraph/306",
  "kind": "paragraph",
  "number": "306",
  "heading": null,
  "text": "(1) Amend section 90 (disallowance of relief for interest on tax) as follows.\n(2) In subsection (1) omit paragraph (b) and the “and” immediately before that paragraph.\n(3) Omit subsection (2).\n(4) For the title substitute “ Interest on tax payable gross ”.",
  "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/306",
    "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."
}