{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-581",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-581.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "schedule/1/paragraph/581",
  "kind": "paragraph",
  "number": "581",
  "heading": null,
  "text": "(1) Amend Schedule 20 (leases of plant or machinery) as follows.\n(2) In paragraph 2(3)—\n(a) for “to 809ZD” substitute “ to 809ZF ”, and\n(b) in paragraph (a)—\n(i) for “section 809ZB(4)” substitute “ section 809ZF(3) to (5) ”, and\n(ii) the substituted subsection (which as a result of paragraph (i) is substituted for section 809ZF(3) to (5)) is renumbered “(3)”.\n(3) In paragraph 11—\n(a) in sub-paragraph (2) omit “Section 502B of ICTA or”,\n(b) in sub-paragraph (5) omit “section 502B of ICTA or”,\n(c) in sub-paragraph (7) omit “section 502B(2) of ICTA or”,\n(d) in sub-paragraph (8) omit “Section 502C of ICTA or”, and\n(e) in sub-paragraph (9) omit “section 502D of ICTA or”.",
  "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/581",
    "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."
}