{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-603",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-603.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/603",
  "kind": "section",
  "number": "603",
  "heading": "Regulations",
  "text": "Regulations under this Part—\n(a) may make provision which applies generally or only in specified cases or circumstances,\n(b) may make different provision for different cases or circumstances, and\n(c) may contain incidental, supplemental, consequential and transitional provision and savings.",
  "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/603",
    "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."
}