{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-307",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-307.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "schedule/1/paragraph/307",
  "kind": "paragraph",
  "number": "307",
  "heading": null,
  "text": "(1) Amend section 98 (special returns, etc) as follows.\n(2) In the first column of the Table—\n(a) omit the entry relating to section 38(5) of ICTA,\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) omit the entry relating to section 588(7) of ICTA,\n(d) omit the entry relating to paragraph 10 of Schedule 5 to ICTA, and\n(e) at the end insert—\n“Section 75(5) of CTA 2009;\nSection 126 of CTA 2009;\nSection 241 of CTA 2009;\nSection 245 of CTA 2009;\nSection 966(1) of CTA 2009.”\n(3) In the second column of the Table—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) omit the entry relating to section 577(4) of ICTA,\n(c) omit the entry relating to section 588(6) of ICTA, and\n(d) at the end insert— “ Section 75(4) of CTA 2009. ”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1 para. 307(2)(b) omitted (13.8.2009) by virtue of Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 60(q)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 1 para. 307(3)(a) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(r)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/307",
    "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."
}