{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-689",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-689.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "schedule/1/paragraph/689",
  "kind": "paragraph",
  "number": "689",
  "heading": null,
  "text": "In section 1248 (expenses in connection with arrangements for securing a tax advantage)—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) in subsection (5)—\n(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(ii) in the definition of “tax advantage” for “section 840ZA of ICTA” substitute “ section 1139 of CTA 2010 ”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1 para. 689(a) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 29 paras. 45, 52"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 1 para. 689(b)(i) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 29 paras. 45, 52"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/689",
    "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."
}