{
  "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008/schedule-3/paragraph-9",
  "json_url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008/schedule-3/paragraph-9.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/3/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "In paragraph 50A(3B) (adjustment on change of accounting policy) for paragraph (b) substitute—\n“(b) paragraphs 28, 30B and 30D”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 50A was inserted by section 52 of, and paragraph 67 of Schedule 10 to, the Finance Act 2004. Sub-paragraphs (3A) to (3D) were inserted by Schedule 26 to the Finance Act 2002 and articles 5 and 12 of S.I. 2004/3270. Sub-paragraph (3B)(b) was substituted by Schedule 26 to the Finance Act 2002 (c. 23)and articles 2 and 28 of S.I. 2006/3269."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1579/schedule/3/paragraph/9",
    "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."
}