{
  "url": "https://openlegislation.uk/draft-capital-allowances-structures-and-buildings-allowances-regulations-2019/regulation-9",
  "json_url": "https://openlegislation.uk/draft-capital-allowances-structures-and-buildings-allowances-regulations-2019/regulation-9.json",
  "legislation": "ukdsi/2019/9780111187746",
  "legislation_title": "The Capital Allowances (Structures and Buildings Allowances) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/draft-capital-allowances-structures-and-buildings-allowances-regulations-2019",
  "path": "regulation/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Amendments to the Corporation Tax Act 2010",
  "text": "(1) The Corporation Tax Act 2010 is amended as follows.\n(2) In section 682 (restriction on the deduction of the expenses of management: general provision), in subsection (3), for “section 253” substitute “sections 253 and 270HE”.\n(3) In section 699 (restriction on the deduction of the expenses of management: asset transferred within group), in subsection (3), for “section 253” substitute “sections 253 and 270HE”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2010 c. 4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2019/9780111187746/regulation/9",
    "retrieved_at": "2026-10-30T14:59:42.691816+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."
}