{
  "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/2014/518",
  "count": 3,
  "effects": [
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 528(4A)(i)(j)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "uksi/2014/518",
        "title": "The Real Estate Investment Trust (Amendments to the Corporation Tax Act 2010 and Consequential Amendments) Regulations 2014",
        "provisions": "reg. 2(2)",
        "url": "https://openlegislation.uk/real-estate-investment-trust-amendments-to-the-corporation-tax-act-2010-and-consequential-amendments-regulations-2014"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-04-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 544(5)(f)(g)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "uksi/2014/518",
        "title": "The Real Estate Investment Trust (Amendments to the Corporation Tax Act 2010 and Consequential Amendments) Regulations 2014",
        "provisions": "reg. 2(3)(b)",
        "url": "https://openlegislation.uk/real-estate-investment-trust-amendments-to-the-corporation-tax-act-2010-and-consequential-amendments-regulations-2014"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-04-01"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 544(5)(d)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "uksi/2014/518",
        "title": "The Real Estate Investment Trust (Amendments to the Corporation Tax Act 2010 and Consequential Amendments) Regulations 2014",
        "provisions": "reg. 2(3)(a)",
        "url": "https://openlegislation.uk/real-estate-investment-trust-amendments-to-the-corporation-tax-act-2010-and-consequential-amendments-regulations-2014"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-04-01"
    }
  ],
  "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."
}