{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-261",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-261.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "schedule/1/paragraph/261",
  "kind": "paragraph",
  "number": "261",
  "heading": null,
  "text": "(1) Amend section 271 (other miscellaneous exemptions) as follows.\n(2) In subsection (3) for “section 519A of the Taxes Act” substitute “ section 986 of CTA 2010 ”.\n(3) In subsection (6)(b) for the words from “Association” to the end substitute “ association (in the sense that word has in section 469(1)(a) of CTA 2010) which meets conditions A and B in that section (conditions for qualifying as a scientific research association). ”",
  "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/261",
    "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."
}