{
  "legislation": {
    "id": "ukpga/2010/4",
    "title": "Corporation Tax Act 2010",
    "short_title": "Corporation Tax Act 2010",
    "citation": "2010 c. 4",
    "type": "ukpga",
    "date": "2010-03-03",
    "revised": true,
    "unapplied_effects": 16,
    "url": "https://openlegislation.uk/corporation-tax-act-2010",
    "json_url": "https://openlegislation.uk/corporation-tax-act-2010.json"
  },
  "direction": "made_to",
  "with": "uksi/2013/2819",
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        "title": "Corporation Tax Act 2010",
        "provisions": "s. 1104",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "uksi/2013/2819",
        "title": "The Unauthorised Unit Trusts (Tax) Regulations 2013",
        "provisions": "reg. 28(2)",
        "url": "https://openlegislation.uk/unauthorised-unit-trusts-tax-regulations-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 486(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "uksi/2013/2819",
        "title": "The Unauthorised Unit Trusts (Tax) Regulations 2013",
        "provisions": "reg. 39(3)(b)",
        "url": "https://openlegislation.uk/unauthorised-unit-trusts-tax-regulations-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
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        "title": "Corporation Tax Act 2010",
        "provisions": "s. 486(2)(c)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "uksi/2013/2819",
        "title": "The Unauthorised Unit Trusts (Tax) Regulations 2013",
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        "url": "https://openlegislation.uk/unauthorised-unit-trusts-tax-regulations-2013"
      },
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      "in_force_date": "2014-04-06"
    },
    {
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      "affected": {
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        "title": "Corporation Tax Act 2010",
        "provisions": "Pt. 13 Ch. 3",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "uksi/2013/2819",
        "title": "The Unauthorised Unit Trusts (Tax) Regulations 2013",
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      },
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    {
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        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 663",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "uksi/2013/2819",
        "title": "The Unauthorised Unit Trusts (Tax) Regulations 2013",
        "provisions": "reg. 41(e)",
        "url": "https://openlegislation.uk/unauthorised-unit-trusts-tax-regulations-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-04-06"
    },
    {
      "type": "applied (with modifications)",
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        "title": "Corporation Tax Act 2010",
        "provisions": "s. 1107",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "uksi/2013/2819",
        "title": "The Unauthorised Unit Trusts (Tax) Regulations 2013",
        "provisions": "reg. 28(2)",
        "url": "https://openlegislation.uk/unauthorised-unit-trusts-tax-regulations-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-04-06"
    },
    {
      "type": "excluded",
      "affected": {
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        "title": "Corporation Tax Act 2010",
        "provisions": "Pt. 3",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "uksi/2013/2819",
        "title": "The Unauthorised Unit Trusts (Tax) Regulations 2013",
        "provisions": "reg. 29",
        "url": "https://openlegislation.uk/unauthorised-unit-trusts-tax-regulations-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 778(1)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "uksi/2013/2819",
        "title": "The Unauthorised Unit Trusts (Tax) Regulations 2013",
        "provisions": "reg. 39(5)",
        "url": "https://openlegislation.uk/unauthorised-unit-trusts-tax-regulations-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 1(3)(h)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "uksi/2013/2819",
        "title": "The Unauthorised Unit Trusts (Tax) Regulations 2013",
        "provisions": "reg. 39(2)",
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      },
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  ],
  "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."
}