{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-431",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-431.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "schedule/1/paragraph/431",
  "kind": "paragraph",
  "number": "431",
  "heading": null,
  "text": "(1) Amend Schedule 29A (taxable property held by investment-regulated pension schemes) as follows.\n(2) In paragraph 17(3) for “section 416 of ICTA” substitute “ sections 450 and 451 of the Corporation Tax Act 2010 ”.\n(3) In paragraph 21(3)—\n(a) in paragraph (a)—\n(i) for “section 416 of ICTA” substitute “ sections 450 and 451 of the Corporation Tax Act 2010 ”,\n(ii) for “that section” substitute “ those sections ”, and\n(b) in paragraph (b)—\n(i) for “paragraph (b) of section 417(5)” substitute “ section 452(2)(b) ”,\n(ii) for “that paragraph” substitute “ section 452(3) of that Act ”.\n(4) In paragraph 22(1) for the words from “is” to “that Part applies” substitute “ is a company which is, or is a member of, a UK REIT within the meaning of Part 12 of the Corporation Tax Act 2010 (Real Estate Investment Trusts) ”.\n(5) In each of the following paragraphs for “Section 839 of ICTA” substitute “ Section 1122 of the Corporation Tax Act 2010 ”\n(a) paragraph 10(4),\n(b) paragraph 19(8),\n(c) paragraph 21(5),\n(d) paragraph 22(3), and\n(e) paragraph 24(6).",
  "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/431",
    "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."
}