{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-920",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-920.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/920",
  "kind": "section",
  "number": "920",
  "heading": "Adjustments where tax has been deducted",
  "text": "Where any sum has been deducted from a payment under section 910 of ITA 2007, any adjustment necessary—\n(a) because of section 919(2), or\n(b) because of an election under section 916(3) or 917(3),\nmust be made by way of repayment of tax.",
  "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/920",
    "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."
}