{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-725",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-725.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "schedule/1/paragraph/725",
  "kind": "paragraph",
  "number": "725",
  "heading": null,
  "text": "(1) Amend Schedule 7 (insurance business: gross roll-up business etc) as follows.\n(2) In paragraph 85—\n(a) in sub-paragraph (1) omit “(a “Case VI loss”)” and “(a “Case I loss”)”, and\n(b) in sub-paragraph (2)—\n(i) for “Case VI losses” substitute “ losses so treated ”, and\n(ii) for “Case I losses” substitute “ losses of the transferee ”.\n(3) For the italic cross-heading before paragraph 85 substitute “ Losses transferred under section 444AZA ”.\n(4) In paragraph 86(4) and (5) for “Case VI” substitute “ gross roll-up business ”.\n(5) For the italic cross-heading before paragraph 86 substitute “ Losses transferred under section 444AZB ”.",
  "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/725",
    "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."
}