{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-307",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-307.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "schedule/1/paragraph/307",
  "kind": "paragraph",
  "number": "307",
  "heading": null,
  "text": "(1) Amend paragraph 13 of Schedule 33 (taxation provisions: public-private partnership agreements: sale and leaseback) as follows.\n(2) In sub-paragraph (1)—\n(a) for “section 779” substitute “ section 838 or 839 ”,\n(b) for “section 782 (leased assets: special cases)” substitute “ section 865 (leased trading assets: tax deduction not to exceed commercial rent) ”, and\n(c) for “Income and Corporation Taxes Act 1988” substitute “ Corporation Tax Act 2010 ”.\n(3) In sub-paragraph (2) for “Section 781” substitute “ Chapter 4 of Part 19 ”.",
  "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/307",
    "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."
}