{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-15",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-15.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "schedule/2/paragraph/15",
  "kind": "paragraph",
  "number": "15",
  "heading": null,
  "text": "(1) In paragraph 13—\n“general consent” means a consent under a section to which sub-paragraph (2) applies which is given generally within the meaning of subsection (4) of the section in question,\n“taxable” means liable to tax on income by reason of domicile, residence or place of management,\n“Treasury consent” means a consent under a section to which sub-paragraph (2) applies which is given for the purposes of subsection (1)(a) of the section in question.\n(2) This sub-paragraph applies to the following sections (restrictions on the migration etc of companies)—\nsection 765 of ICTA,\nsection 482 of the Income and Corporation Taxes Act 1970,\nsection 468 of the Income Tax Act 1952, and\nsection 36 of FA 1951.",
  "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/2/paragraph/15",
    "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."
}