{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-472",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-472.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "schedule/1/paragraph/472",
  "kind": "paragraph",
  "number": "472",
  "heading": null,
  "text": "(1) Amend Schedule 4 (abbreviations and defined expressions) as follows.\n(2) In Part 1 at the end insert—\n“\nCTA 2010\nThe Corporation Tax Act 2010\n”\n(3) In Part 2—\n(a) in the entry for “accounting period”, in the second column, for “section 834(1) of ICTA” substitute “ section 1119 of CTA 2010 ”,\n(b) in the entry for “close company”, in the second column, for “sections 414 and 415 of ICTA” substitute “ Chapter 2 of Part 10 of CTA 2010 ”,\n(c) in the entry for “permanent establishment”, in the second column, for “section 148 of FA 2003” substitute “ Chapter 2 of Part 24 of CTA 2010 ”, and\n(d) at the appropriate place insert—\n“\nbonus share capital (in Chapter 3 of Part 4)\nsection 414A(1)\n”",
  "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/472",
    "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."
}