{
  "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007/schedule-2/paragraph-4",
  "json_url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007/schedule-2/paragraph-4.json",
  "legislation": "uksi/2007/3186",
  "legislation_title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007",
  "path": "schedule/2/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "After section 122(1) (capital distributions) insert—\n“(1A) Subsection (1) is subject to the provisions of section 140A(1D) and section 140E(7).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "Section 122 was amended by section 134 of, and paragraph 52 of Schedule 20, to the Finance Act 1996."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/3186/schedule/2/paragraph/4",
    "retrieved_at": "2026-10-29T03:41:26.954442+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."
}