{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-627",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-627.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "schedule/1/paragraph/627",
  "kind": "paragraph",
  "number": "627",
  "heading": null,
  "text": "(1) Amend section 304 (applying the rules in section 303) as follows.\n(2) In subsection (1)(b) for “term” substitute “ terms ”.\n(3) In subsection (4) for the words from “securing” to the end substitute\n“securing—\n(a) an income tax advantage in the application of this Chapter, or\n(b) a corporation tax advantage in the application of Chapter 4 of Part 4 of CTA 2009 (profits of property business: lease premiums etc).”\n(4) In subsection (5) after “applying” insert “ paragraph (b) of ”.",
  "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/627",
    "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."
}