{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-157",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-157.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "schedule/1/paragraph/157",
  "kind": "paragraph",
  "number": "157",
  "heading": null,
  "text": "(1) Amend section 98 (special returns etc) as follows.\n(2) In the first column of the Table—\n(a) omit the entries relating to—\n(i) section 217(4) of ICTA,\n(ii) section 226(4) of ICTA,\n(iii) section 234(7)(b), (8) and (9) of ICTA,\n(iv) section 250(6) of ICTA,\n(v) section 768(9) of ICTA,\n(vi) section 778 of ICTA, and\n(vii) paragraphs 3 and 4 of Schedule 12 to FA 1989,\n(b) at the appropriate place in the list of entries relating to ITTOIA 2005 insert—\n“section 401B of ITTOIA 2005.\nsection 421A of ITTOIA 2005.”, and\n(c) at the end insert—\n“section 31 of CTA 2010.\nsection 465 of CTA 2010.\nsection 728 of CTA 2010.\nsection 832 of CTA 2010.\nsection 1046(5) to (7) of CTA 2010.\nsection 1052(4) and (5) of CTA 2010.\nsection 1097(1) and (2) of CTA 2010.\nsection 1101(5) and (6) of CTA 2010.\nsection 1102 of CTA 2010.\nsection 1109 of CTA 2010.”\n(3) In the second column of the Table—\n(a) omit the entries relating to—\n(i) section 216 of ICTA,\n(ii) section 226(1) and (2) of ICTA,\n(iii) section 234(5), (6) and (7)(a) of ICTA,\n(iv) section 250(1) to (5) of ICTA, and\n(v) paragraph 42 of Schedule 16 to FA 2002, and\n(b) at the end insert—\n“section 260 of CTA 2010.\nsection 1046(1) to (4) of CTA 2010.\nsection 1095 of CTA 2010.\nsection 1096 of CTA 2010.\nsection 1052(1) to (3) of CTA 2010.\nsection 1101(1), (2) and (4) 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/157",
    "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."
}