{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-385",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-385.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "schedule/1/paragraph/385",
  "kind": "paragraph",
  "number": "385",
  "heading": null,
  "text": "In section 288(1) (interpretation)—\n(a) at the appropriate place insert—\n““CTA 2009” means the Corporation Tax Act 2009;”,\n(b) for the definition of “personal representatives” substitute—\n““personal representatives” has the same meaning as in Chapter 3 of Part 10 of CTA 2009 (see section 968 of that Act);”,\n(c) in the definition of “trading stock” for “section 100(2) of the Taxes Act” substitute “ section 163 of CTA 2009 ”, and\n(d) at the appropriate place insert—\n““UK property business” means—\n(a) a UK property business within the meaning of the Income Tax Acts (see section 989 of ITA 2007), or\n(b) a UK property business within the meaning of the enactments relating to corporation tax (see section 834B of the Taxes Act);”.",
  "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/385",
    "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."
}