{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-677",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-677.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "schedule/1/paragraph/677",
  "kind": "paragraph",
  "number": "677",
  "heading": null,
  "text": "(1) Amend section 1153 (amount of unrelieved loss) as follows.\n(2) In subsection (1)—\n(a) in paragraph (a)—\n(i) for “section 392A(1) of ICTA” substitute “ section 62(1) to (3) of CTA 2010 ”, and\n(ii) for “section 393A(1)(a) of ICTA, to set the loss against” substitute “ section 37(3)(a) of CTA 2010, to deduct the loss from total ”,\n(b) in paragraph (b) for “section 393A(1)(b) of ICTA (losses set against” substitute “ section 37(3)(b) of CTA 2010 (losses deducted from ”, and\n(c) in paragraph (c) for “section 403(1) of ICTA” substitute “ Part 5 of CTA 2010 ”.\n(3) In subsection (2)—\n(a) in paragraph (a) for “section 392A(2) or 393(1) of ICTA” substitute “ section 45 or 62(5) of CTA 2010 ”, and\n(b) in paragraph (b) for “section 393A(1)(b) of ICTA” substitute “ section 37(3)(b) of CTA 2010 ”.",
  "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/677",
    "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."
}