{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-382",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-382.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/382",
  "kind": "section",
  "number": "382",
  "heading": "Company partners using fair value accounting",
  "text": "(1) This section applies if a company partner uses fair value accounting in relation to its interest in the firm.\n(2) The credits and debits to be brought into account by the company partner under section 380(3) are to be determined on the basis of fair value accounting.",
  "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/382",
    "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."
}