{
  "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008/schedule-2/paragraph-12",
  "json_url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008/schedule-2/paragraph-12.json",
  "legislation": "uksi/2008/1579",
  "legislation_title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008",
  "path": "schedule/2/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "In paragraph 19A(4B)(g) (adjustment on change of accounting policy) after “12” insert “12B, 12D”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 19A was inserted by section 52 of, and paragraph 36 of Schedule 10 to, the Finance Act 2004 (c. 12). Sub-paragraphs (4A) to (4D) were inserted by section 80 of, and paragraph 31 of Schedule 4 to, the Finance Act 2005 (c. 7). Sub-paragraph (6) was repealed by section 104 of, and Schedule 11 Part 2(7) to, the Finance Act 2005. Sub-paragraph (4B)(g) was amended by section 37 of, and paragraph 4(2) of Schedule 6 to, the Finance (No. 2) Act 2005 (c. 22)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1579/schedule/2/paragraph/12",
    "retrieved_at": "2026-10-29T03:29:40.141555+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."
}