{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-252",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-252.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "schedule/1/paragraph/252",
  "kind": "paragraph",
  "number": "252",
  "heading": null,
  "text": "In section 228 (conditions for relief: supplementary) for subsection (10) substitute—\n“(10) Chapter 6 of Part 5 of CTA 2010 (group relief: equity holders and profits or assets available for distribution) applies for the purposes of section 227(4) as if—\n(a) the trustees were a company, and\n(b) references to section 151(4)(a) and (b) of that Act were references to section 227(4) above.”",
  "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/252",
    "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."
}