{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-618",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-618.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "schedule/1/paragraph/618",
  "kind": "paragraph",
  "number": "618",
  "heading": null,
  "text": "(1) Amend section 288 (the additional calculation rule) as follows.\n(2) In subsection (4)—\n(a) for “282,” substitute “ 282 above, or in section 217, 219, 220, 221 or 222 of CTA 2009, ”, and\n(b) after “section 290(2) to (4)” insert “ above ”.\n(3) In subsection (6)—\n(a) omit the “and” immediately before paragraph (d), and\n(b) after paragraph (d) insert\n“, and\n(e) in the case of a receipt under Chapter 4 of Part 4 of CTA 2009 (profits of property businesses: lease premiums etc), its receipt period within the meaning of that Chapter (see section 228(6) of that 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/618",
    "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."
}