{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-294",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-294.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "schedule/1/paragraph/294",
  "kind": "paragraph",
  "number": "294",
  "heading": null,
  "text": "(1) Schedule 7 to the Broadcasting Act 1996 (transfer schemes) is amended as follows.\n(2) In paragraph 12(2) for “section 343 of the Taxes Act 1988 (company reconstructions” substitute “ Chapter 1 of Part 22 of the Corporation Tax Act 2010 (transfers of trade ”.\n(3) In paragraph 16 for “section 839 of the Taxes Act 1988” substitute “ section 1122 of the Corporation Tax Act 2010 ”.\n(4) In paragraph 20(1) for “subsection (1) or (2) of section 410 of the Taxes Act 1988” substitute “ section 154(3) or 155(3) of the Corporation Tax Act 2010 ”.\n(5) In paragraph 20(2) for “for the purposes of paragraph 5B of Schedule 18 to the Taxes Act 1988” substitute “ within the meaning given by section 173 of the Corporation Tax Act 2010 ”.\n(6) In paragraph 22(1) for “Section 779 of the Taxes Act 1988” substitute “ Sections 838 and 839 of the Corporation Tax Act 2010 ”.\n(7) In paragraph 22(2)—\n(a) for “section 779 of the Taxes Act 1988” substitute “ section 835 or 836 of the Corporation Tax Act 2010 ”, and\n(b) for “that section” substitute “ section 847 of the Corporation Tax Act 2010 ”.\n(8) In paragraph 23(1) for “Section 780 of the Taxes Act 1988” substitute “ Chapter 2 of Part 19 of the Corporation Tax Act 2010 ”.\n(9) In paragraph 23(3) for “section 780 of the Taxes Act 1988” substitute “ Chapter 2 of Part 19 of the Corporation Tax Act 2010 ”.\n(10) In paragraph 24(1)—\n(a) for “section 781 of the Taxes Act 1988” substitute “ Chapter 4 of Part 19 of the Corporation Tax Act 2010 ”, and\n(b) for “an asset” substitute “ a relevant asset ”.\n(11) In paragraph 24(2)—\n(a) for “Section 782 of the Taxes Act 1988” substitute “ Section 865 of the Corporation Tax Act 2010 ”, and\n(b) in paragraph (b)(ii) for “an asset” substitute “ a relevant asset ”.",
  "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/294",
    "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."
}