{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-13",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-13.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "schedule/2/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "(1) Paragraphs 14, 15 and 16 apply if a company—\n(a) makes an election under this paragraph, or\n(b) has (before 1 April 2010) made an election under paragraph 13 of Schedule 18 to FA 2009.\n(2) An election by a company under this paragraph—\n(a) must be made before the end of the period of 30 days beginning with the first day of the first accounting period of the company beginning on or after 21 July 2009, and\n(b) is irrevocable.",
  "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/2/paragraph/13",
    "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."
}