{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-458",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-458.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "schedule/1/paragraph/458",
  "kind": "paragraph",
  "number": "458",
  "heading": null,
  "text": "(1) Amend section 81 (acquisitions disregarded under insurance companies concession) as follows.\n(2) In subsection (4)—\n(a) omit paragraph (a), and\n(b) in paragraph (b) for “paragraph 6(4)(a)” substitute “ paragraph 6(4) ”.\n(3) In subsection (8) for “Chapter II of Part IV of the Finance Act 1996” substitute “ Part 5 of the Corporation Tax Act 2009 (see section 302(5)) ”.\n(4) In subsection (9)—\n(a) for “section 473 of the Taxes Act 1988” substitute “ section 129 of the Corporation Tax Act 2009 ”,\n(b) for “the purposes of that Act” substitute “ the purpose of calculating the profits of a company's trade ”, and\n(c) for “paragraph 12(2) of Schedule 9 to the Finance Act 1996” and “Chapter II of Part IV of that Act of 1996” substitute “ section 340(2) to (4) of the Corporation Tax Act 2009 ” and “ Part 5 of that Act ” respectively.\n(5) In subsection (13) for “Schedule 22 to the Finance Act 2002” substitute “ Chapter 14 of Part 3 of the Corporation Tax Act 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/458",
    "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."
}