{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-502",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-502.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "schedule/1/paragraph/502",
  "kind": "paragraph",
  "number": "502",
  "heading": null,
  "text": "In section 232(4)(a) (acquisition of a trade or trading assets)—\n(a) at the beginning insert “ for the purpose of determining ”, and\n(b) for the words from “that trade” to the end substitute\n“that trade—\n(i) apply section 941(6) of CTA 2010, and\n(ii) an interest in a trade belonging to a company may be treated in accordance with any of the options set out in section 942 of that Act, and”.",
  "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/502",
    "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."
}