{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-101",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-101.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "schedule/1/paragraph/101",
  "kind": "paragraph",
  "number": "101",
  "heading": null,
  "text": "(1) Amend section 756 (interpretation and construction of Chapter 4) as follows.\n(2) In subsection (2)—\n(a) in paragraph (a) for “section 839” substitute “ section 1122 of CTA 2010 ”, and\n(b) for paragraph (b) substitute—\n“(b) subsections (2) to (7) of section 882 of CTA 2010 (meaning of associates) apply.”\n(3) For subsection (3) substitute—\n“(3) In this Chapter “loan creditor” has the meaning given by section 453 of CTA 2010.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/101",
    "retrieved_at": "2026-10-29T09:10:29.433154+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."
}