{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-138",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-138.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "schedule/2/paragraph/138",
  "kind": "paragraph",
  "number": "138",
  "heading": null,
  "text": "In the Table in section 98 of TMA 1970 (special returns etc)—\n(a) the entry relating to section 588(6) of ICTA, ...\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\ncontinue to have effect (despite the repeal by this Act of those entries) in relation to section 588(6) ... as it has effect by virtue of paragraph 137.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 2 para. 138(b) and preceding word omitted (13.8.2009) by virtue of Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 59(b)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 2 para. 138 omitted (13.8.2009) by virtue of Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 59(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/138",
    "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."
}