{
  "url": "https://openlegislation.uk/draft-financial-services-miscellaneous-amendment-eu-exit-regulations-2019/regulation-5",
  "json_url": "https://openlegislation.uk/draft-financial-services-miscellaneous-amendment-eu-exit-regulations-2019/regulation-5.json",
  "legislation": "ukdsi/2019/9780111182116",
  "legislation_title": "The Financial Services (Miscellaneous) (Amendment) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/draft-financial-services-miscellaneous-amendment-eu-exit-regulations-2019",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Corporation Tax Act 2009",
  "text": "In section 697 of the Corporation Tax Act 2009 (exceptions to section 696)—\n(a) in subsection (1)(a), omit “, EEA central counterparty”;\n(b) in subsection (6), omit “, EEA central counterparty”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2009 c. 4. Section 697 was amended by the Taxation (International and Other Provisions) Act 2010 (c. 8) paragraph 93 of Schedule 8, and by S.I. 2013/504 and 2017/1064."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2019/9780111182116/regulation/5",
    "retrieved_at": "2026-10-30T15:00:15.988845+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."
}