{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1327",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1327.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1327",
  "kind": "section",
  "number": "1327",
  "heading": "Index of defined expressions",
  "text": "(1) Schedule 4 (index of defined expressions that apply for the purposes of this Act) has effect.\n(2) That Schedule lists the places where some of the expressions used in this Act are defined or otherwise explained.\n(3) If an expression listed in that Schedule is also used in this Act in an abbreviated form, the abbreviation is mentioned at the end of the entry for the expression in the first column of the Schedule.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1327",
    "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."
}