{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-52",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-52.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "schedule/2/paragraph/52",
  "kind": "paragraph",
  "number": "52",
  "heading": null,
  "text": "In section 127 “arrangements” covers only—\n(a) arrangements made on or after 20 February 2006, or\n(b) arrangements made before that date if—\n(i) the amount (or part) would (apart from that section) first qualify for group relief on or after that date, or (as the case may be)\n(ii) the amount (or part) arises on or after that date.",
  "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/52",
    "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."
}