{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-454",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-454.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "schedule/1/paragraph/454",
  "kind": "paragraph",
  "number": "454",
  "heading": null,
  "text": "(1) Amend Schedule 18 (company tax returns, assessments and related matters) as follows.\n(2) In paragraph 9(2) for “section 6(2) of the Taxes Act 1988” substitute “ section 3 of the Corporation Tax Act 2009 ”.\n(3) In paragraph 10—\n(a) omit sub-paragraphs (2B) and (3), and\n(b) in sub-paragraph (5)—\n(i) for “section 32(7) of the Finance Act 2006” substitute “ section 1182(7) of the Corporation Tax Act 2009 ”, and\n(ii) for “section 32(8)(a)” substitute “ section 1182(8)(a) ”.\n(4) In paragraph 13(3) in the definition of “trading stock” for “section 100(2) of the Taxes Act 1988” substitute “ section 163 of the Corporation Tax Act 2009 ”.\n(5) In paragraph 26(1)(b) for the words from “section 12(5A)” to “Board” substitute “ section 11(3) of the Corporation Tax Act 2009 (power of officer of Revenue and Customs ”.\n(6) In paragraph 52—\n(a) in sub-paragraph (2)—\n(i) in paragraph (ba), for “Schedule 20 to the Finance Act 2000” substitute “ Chapter 2 or 7 of Part 13 of the Corporation Tax Act 2009 ”,\n(ii) in paragraph (bb), for “Schedule 22 to the Finance Act 2001” substitute “ Part 14 of the Corporation Tax Act 2009 ”,\n(iii) omit paragraph (bc), and\n(iv) in paragraph (bd) after “credit” insert “ under Part 15 of the Corporation Tax Act 2009 ”,\n(b) omit sub-paragraph (4), and\n(c) in sub-paragraph (5)—\n(i) omit paragraph (ad), and\n(ii) at the end, omit “, (ad)”.\n(7) In paragraph 83A for “Schedule 20 to the Finance Act 2000” substitute “ Part 13 of the Corporation Tax Act 2009 ”.\n(8) In paragraph 83F(1)—\n(a) in paragraph (a), after “tax credit” insert “ under Chapter 2 or 7 of Part 13 of the Corporation Tax Act 2009 ”, and\n(b) in paragraph (b), after “by it” insert “ under that Chapter ”.\n(9) In paragraph 83G—\n(a) in paragraph (a) for “paragraph 14 of Schedule 22 to the Finance Act 2001” substitute “ section 1151 of the Corporation Tax Act 2009 ”, and\n(b) in paragraph (b) for “paragraph 24 of that Schedule” substitute “ section 1164 of that Act ”.\n(10) Omit Part 9BA.\n(11) Omit Part 9C.\n(12) Omit paragraph 84 and the italic cross-heading before it.",
  "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/454",
    "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."
}