{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1325",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1325.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1325",
  "kind": "section",
  "number": "1325",
  "heading": "Transitional provisions and savings",
  "text": "(1) Schedule 2 (transitionals and savings) has effect.\n(2) The Treasury may by order make transitional or saving provision in connection with the coming into force of this Act ... .\n(3) An order under subsection (2) may contain provision having retrospective effect.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 1325(2) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 paras. 101(3), 105"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 1325 partly in force; s. 1325(1) in force at 1.4.2009 for specified purposes and s. 1325(2)(3) in force at Royal assent, see s. 1329"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1325",
    "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."
}