{
  "url": "https://openlegislation.uk/draft-regulatory-reform-scotland-act-2014-consequential-modifications-order-2015/article-8",
  "json_url": "https://openlegislation.uk/draft-regulatory-reform-scotland-act-2014-consequential-modifications-order-2015/article-8.json",
  "legislation": "ukdsi/2015/9780111124505",
  "legislation_title": "The Regulatory Reform (Scotland) Act 2014 (Consequential Modifications) Order 2015",
  "legislation_url": "https://openlegislation.uk/draft-regulatory-reform-scotland-act-2014-consequential-modifications-order-2015",
  "path": "article/8",
  "kind": "article",
  "number": "8",
  "heading": "Modification of the Corporation Tax Act 2009",
  "text": "(1) The Corporation Tax Act 2009 is amended as follows.\n(2) In section 144, in subsection (1)(c)—\n(a) after “permit” insert “or authorisation”;\n(b) omit the “or” after sub-paragraph (i); and\n(c) after sub-paragraph (ii) insert—\n“or\n(iii) any corresponding provision for the time being in force in Scotland,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2009 c.4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2015/9780111124505/article/8",
    "retrieved_at": "2026-10-30T15:11:25.542598+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."
}