{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-620",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-620.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "schedule/1/paragraph/620",
  "kind": "paragraph",
  "number": "620",
  "heading": null,
  "text": "(1) Amend section 293 (restrictions on section 292 expenses: the additional calculation rule) as follows.\n(2) For subsection (1) substitute—\n“(1) This section applies if—\n(a) in calculating the amount of a receipt under this Chapter there is a reduction under section 288 (the additional calculation rule) by reference to a taxed receipt, or\n(b) in calculating the amount of a receipt under Chapter 4 of Part 4 of CTA 2009 (profits of a property business: lease premiums etc) there is a reduction under section 228 of that Act (the additional calculation rule) by reference to a taxed receipt.\nThe receipt that is so reduced is referred to in this section as the “lease premium receipt”.”\n(3) In subsection (6) after “288” insert “ above or section 228 of CTA 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/620",
    "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."
}