{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-285",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-285.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "schedule/1/paragraph/285",
  "kind": "paragraph",
  "number": "285",
  "heading": null,
  "text": "In the following provisions of the Value Added Tax Act 1994, for “section 839 of the Taxes Act” substitute “ section 1122 of the Corporation Tax Act 2010 ”\n(a) section 43(2C)(b) (groups of companies),\n(b) paragraph 1(4) of Schedule 6 (valuation: special cases),\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(d) in Part 2 of Schedule 8 (zero-rating), Note (4B) to Group 8 (transport),\n(e) in Part 2 of Schedule 9 (exemptions)—\n(i) Note (6) to Group 2 (insurance), and\n(ii) Note (17) to Group 10 (sports etc), and\n(f) paragraph 34(2) of Schedule 10 (buildings and land).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1 para. 285(c) repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(i) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/285",
    "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."
}