{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-517",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-517.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "schedule/1/paragraph/517",
  "kind": "paragraph",
  "number": "517",
  "heading": null,
  "text": "In section 365 (receipts of insignificant value to be added together) after subsection (7) insert—\n“(8) This section is subject to section 368 (value received if there is more than one investment).”",
  "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/517",
    "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."
}