{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-701",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-701.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "schedule/1/paragraph/701",
  "kind": "paragraph",
  "number": "701",
  "heading": null,
  "text": "(1) Amend section 1319 (other definitions) as follows.\n(2) Omit the following definitions—\n“basic rate”,\n“charity”,\n“non-UK resident”,\n“retail prices index”,\n“tax year”,\n“the tax year 2009-10”, and\n“UK resident”.\n(3) At the appropriate place insert—\n““statutory insolvency arrangement” means—\n(a) a voluntary arrangement that has taken effect under, or as a result of, the Insolvency Act 1986, Schedule 4 or 5 to the Bankruptcy (Scotland) Act 1985 or the Insolvency (Northern Ireland) Order 1989,\n(b) a compromise or arrangement that has taken effect under Part 26 of the Companies Act 2006, or\n(c) an arrangement or compromise of a kind corresponding to any of those mentioned in paragraph (a) or (b) that has taken effect under, or as a result of, the law of a country or territory outside the United Kingdom,”.",
  "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/701",
    "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."
}