{
  "url": "https://openlegislation.uk/finance-act-1972/schedule-24/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-1972/schedule-24/paragraph-5.json",
  "legislation": "ukpga/1972/41",
  "legislation_title": "Finance Act 1972",
  "legislation_url": "https://openlegislation.uk/finance-act-1972",
  "path": "schedule/24/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "In section 11 of the Management Act, after subsection (5) there shall be added—\n“(6) A notice under this section may require the inclusion in the return of particulars of advance corporation tax paid by the company (and not repaid) and of any surplus advance corporation tax carried forward under section 85(4) of the Finance Act 1972.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1972/41/schedule/24/paragraph/5",
    "retrieved_at": "2026-10-29T10:48:52.133540+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."
}