{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-609",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-609.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "schedule/1/paragraph/609",
  "kind": "paragraph",
  "number": "609",
  "heading": null,
  "text": "(1) Amend section 371 (interpretation) as follows.\n(2) In subsection (1)—\n(a) for the definition of “consortium company” substitute—\n““consortium company” means a trading company, as defined by section 185(1) of CTA 2010, that is owned by a consortium or a holding company that is so owned,”,\n(b) for the definition of “group relief” substitute—\n““group relief” means corporation tax relief under Part 5 of CTA 2010 (see section 97(2) of that Act),”,\n(c) for the definition of “holding company” substitute—\n““holding company” has the same meaning as in Part 5 of CTA 2010 (see section 185(2) of that Act),”,\n(d) in the definition of “member” for “Chapter 4 of Part 10 of ICTA (group relief)” substitute “ Part 5 of CTA 2010 (see section 153(2) of that Act) ”, and\n(e) in the definition of “subsidiary”, for the words after “means” to the end substitute “ a trading company (as defined by section 185(1) of CTA 2010) that, by reference to that holding company, is owned by a consortium by virtue of section 153(3) of that Act ”.\n(3) In subsection (2) for “section 413(6) of ICTA” substitute “ section 153 of CTA 2010 ”.\n(4) In subsection (3) for the words from “Chapter 4” to the end substitute “ Part 5 of CTA 2010 (group relief) (see section 152 of that Act) ”.",
  "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/609",
    "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."
}