{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-65",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-65.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "schedule/2/paragraph/65",
  "kind": "paragraph",
  "number": "65",
  "heading": null,
  "text": "(1) This paragraph applies as regards a debtor relationship entered into in pursuance of a contract—\n(a) made before 4 March 2005, and\n(b) not varied after that date, or not varied until after that date.\n(2) A debit is not allowed or required, as a result of the amendments made by paragraph 3(2) and (4) to (7) of Schedule 8 to F(No.2)A 2005, to be brought into account under Part 5 for an accounting period in respect of any amount of discount in respect of which a debit is so brought into account for any earlier accounting period.\n(3) In sub-paragraph (2) “earlier accounting period” means an accounting period that began before—\n(a) 1 April 2007, or\n(b) if the contract mentioned in sub-paragraph (1) was varied before that date, the date of variation.\n(4) The references in this paragraph to the variation of a contract do not include references to a variation that does not affect the terms of the debtor relationship in question.",
  "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/65",
    "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."
}