{
  "url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017/regulation-12",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017/regulation-12.json",
  "legislation": "uksi/2017/364",
  "legislation_title": "The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Calculation of tax payable",
  "text": "In section 357YP (treatment of amounts deducted under section 357YO), in subsection (1)—\n(a) the text from “is treated” to the end becomes paragraph (a) of that subsection, and\n(b) after paragraph (a) insert—\n“, and\n(b) is accordingly to be treated for corporation tax purposes as going towards the discharging of the company’s liability to pay, for the accounting period concerned, tax charged under this Part (as calculated under paragraph 2 of the fifth step of paragraph 8(1) of Schedule 18 to FA 1998).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/364/regulation/12",
    "retrieved_at": "2026-10-28T23:13:11.322844+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."
}