{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-726",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-726.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "schedule/1/paragraph/726",
  "kind": "paragraph",
  "number": "726",
  "heading": null,
  "text": "(1) Amend Schedule 13 (sale and repurchase of securities) as follows.\n(2) In paragraph 1(1) after “in that case” insert “ in respect of chargeable gains ”.\n(3) Omit paragraphs 2 to 5, 7 to 10 and 12.\n(4) In paragraph 14—\n(a) in the definition of “creditor quasi-repo” for “paragraph 8” substitute “ section 544 of CTA 2009 ”,\n(b) in the definition of “creditor repo” for “paragraph 7” substitute “ section 543 of CTA 2009 ”,\n(c) in the definition of “debtor quasi-repo” for “paragraph 3” substitute “ section 549 of CTA 2009 ”,\n(d) in the definition of “debtor repo” for “paragraph 2” substitute “ section 548 of CTA 2009 ”, and\n(e) in the definition of “the loan relationship rules” for “Chapter 2 of Part 4 of FA 1996” substitute “ Part 5 of CTA 2009 ”.\n(5) In paragraph 15(9)(b) for “paragraph 12” and “paragraph 10” substitute “ section 547 of CTA 2009 ” and “ section 546 of that Act ” respectively.",
  "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/726",
    "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."
}