{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-384",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-384.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/384",
  "kind": "section",
  "number": "384",
  "heading": "Amount of income and expense",
  "text": "(1) The amount of the income under section 383 is calculated in accordance with sections 399 to 407.\n(2) The amount of the expense under section 383 is the same as the amount of the income.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/384",
    "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."
}