{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-426",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-426.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/426",
  "kind": "section",
  "number": "426",
  "heading": "Amount of income and expense",
  "text": "(1) The amount of the income under section 425 is calculated in accordance with section 429.\n(2) The amount of the expense under section 425 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/426",
    "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."
}