{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-158",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-158.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "schedule/1/paragraph/158",
  "kind": "paragraph",
  "number": "158",
  "heading": null,
  "text": "(1) Amend section 109 (corporation tax on close companies in connection with loans to participators etc) as follows.\n(2) In subsection (1) for “sections 419 and 420 of the principal Act” substitute “ sections 455 to 459 of CTA 2010 ”.\n(3) In subsection (3) for “the said section 419” substitute “ section 455 of CTA 2010 ”.\n(4) In subsection (3A)—\n(a) in paragraph (a) for “subsection (4) of section 419 of the principal Act” substitute “ subsection (2) of section 458 of CTA 2010 ”, and\n(b) for “the said section 419” substitute “ section 455 of CTA 2010 ”.\n(5) In subsection (4) for “section 419(4) of the principal Act” substitute “ section 458 of CTA 2010 ”.\n(6) In subsection (5) for “the said sections 419 and 420” substitute “ sections 455 to 459 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/158",
    "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."
}