{
  "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015/schedule-1/paragraph-13",
  "json_url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015/schedule-1/paragraph-13.json",
  "legislation": "ukpga/2015/21",
  "legislation_title": "Corporation Tax (Northern Ireland) Act 2015",
  "legislation_url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015",
  "path": "schedule/1/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "(1) Section 432 (giving effect to allowances and charges) is amended as follows.\n(2) The existing provision becomes subsection (1) of the section.\n(3) After that subsection insert—\n“(2) This section is subject to section 6E (giving effect to allowances and charges: NI rate activity cases).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/21/schedule/1/paragraph/13",
    "retrieved_at": "2026-10-29T09:06:52.501878+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."
}