{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-522",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-522.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "schedule/1/paragraph/522",
  "kind": "paragraph",
  "number": "522",
  "heading": null,
  "text": "(1) Amend Schedule 1 (abbreviations and defined expressions) as follows.\n(2) In Part 1 at the end insert—\n“\nCTA 2009\nThe Corporation Tax Act 2009\n”\n(3) In Part 2—\n(a) in the entry for “accounting period”, in the second column, for “section 12 of ICTA” substitute “ Chapter 2 of Part 2 of CTA 2009 ”,\n(b) after the entry for “car (in Part 2)” insert—\n“\nthe charge to corporation tax on income\nsection 2(3) of CTA 2009 (as applied by section 834(1) of ICTA)\n”,\n(c) in the entry for “overseas property business”, for the words in the second column substitute “ Chapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989 of ITA 2007) and Chapter 2 of Part 4 of CTA 2009 (as applied by section 834B of ICTA) ”,\n(d) omit the entry for “Schedule A business”, and\n(e) in the entry for “UK property business”, in the second column, at the end insert “ and Chapter 2 of Part 4 of CTA 2009 (as applied by section 834B of ICTA) ”.",
  "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/522",
    "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."
}