{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-685",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-685.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "schedule/1/paragraph/685",
  "kind": "paragraph",
  "number": "685",
  "heading": null,
  "text": "In section 1221(1) (amounts treated as expenses of management)—\n(a) omit paragraph (g) and the word “or” at the end of that paragraph, and\n(b) after paragraph (h) insert\n“or\n(i) section 791(4) of CTA 2010 (treatment of payer of manufactured overseas dividend),”.",
  "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/685",
    "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."
}