{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-363",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-363.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "schedule/1/paragraph/363",
  "kind": "paragraph",
  "number": "363",
  "heading": null,
  "text": "In section 41(4) (restriction of losses by reference to capital allowances)—\n(a) in paragraph (b)—\n(i) omit “any relief given under section 30 of the Taxes Act or”, and\n(ii) after “ITTOIA 2005” insert “ or section 254 of CTA 2009 ”, and\n(b) in paragraph (c)—\n(i) omit “section 91 of the Taxes Act or”, and\n(ii) after “ITTOIA 2005” insert “ or section 147 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/363",
    "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."
}