{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-72A",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-72A.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "schedule/2/paragraph/72A",
  "kind": "paragraph",
  "number": "72A",
  "heading": null,
  "text": "(1) Section 480 (relevant non-lending relationships involving discounts) applies with the modifications set out in sub-paragraph (2) if—\n(a) the money debt mentioned in section 480(1) is some or all of the consideration payable for a disposal of property, and\n(b) the disposal is made before 22 March 2006.\n(2) The modifications are—\n(a) in section 480(1)(e) for “conditions A and B are met” substitute “the property is neither—\n(i) an asset representing a loan relationship, nor\n(ii) a derivative contract”, and\n(b) omit subsections (2) to (4).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 2 para. 72A inserted (retrospective and with effect in accordance with art. 1(2) of the amending S.I.) by Corporation Tax Act 2009 (Amendment) Order 2010 (S.I. 2010/614), arts. 1(1), 3(5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/72A",
    "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."
}