{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-118",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-118.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "schedule/1/paragraph/118",
  "kind": "paragraph",
  "number": "118",
  "heading": null,
  "text": "(1) Amend section 828 (orders and regulations made by the Treasury or the Board) as follows.\n(2) In subsection (1)—\n(a) omit the words “Subject to subsections (2) and (5) below,”, and\n(b) omit the words from “or under” to “after this Act)”.\n(3) Omit subsection (2).\n(4) In subsection (3)—\n(a) for “subsections (4) and (5)” substitute “ subsection (4) ”, and\n(b) omit the words from “or under” to “after this Act)”.\n(5) In subsection (4), omit “or 840A(1)(d)”.\n(6) Omit subsections (5) and (6).",
  "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/118",
    "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."
}