{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-418",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-418.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/418",
  "kind": "section",
  "number": "418",
  "heading": "Amount of income and expense",
  "text": "(1) The amount of the income under section 417 is calculated in accordance with sections 421 to 423.\n(2) The amount of the expense of the other company under section 417 is calculated in accordance with section 424.",
  "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/418",
    "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."
}