{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-418",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-418.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "schedule/1/paragraph/418",
  "kind": "paragraph",
  "number": "418",
  "heading": null,
  "text": "(1) Amend Schedule 15 (stamp duty land tax: partnerships) as follows.\n(2) In paragraph 12(3)(b) for “section 839(3) of the Taxes Act 1988” substitute “ section 1122(6) of the Corporation Tax Act 2010 ”.\n(3) In paragraph 20(3)(b) for “section 839(3) of the Taxes Act 1988” substitute “ section 1122(6) of the Corporation Tax Act 2010 ”.\n(4) In paragraph 39—\n(a) in sub-paragraph (1) for “Section 839 of the Taxes Act 1988” substitute “ Section 1122 of the Corporation Tax Act 2010 ”,\n(b) in sub-paragraph (2) for “subsection (4)” substitute “ subsection (7) ”, and\n(c) in sub-paragraph (3) for “subsection (3)(c)” substitute “ subsection (6)(c) to (e) ”.",
  "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/418",
    "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."
}