{
  "url": "https://openlegislation.uk/finance-act-2007/schedule-8/paragraph-21",
  "json_url": "https://openlegislation.uk/finance-act-2007/schedule-8/paragraph-21.json",
  "legislation": "ukpga/2007/11",
  "legislation_title": "Finance Act 2007",
  "legislation_url": "https://openlegislation.uk/finance-act-2007",
  "path": "schedule/8/paragraph/21",
  "kind": "paragraph",
  "number": "21",
  "heading": null,
  "text": "In paragraph 84 of Schedule 18 to FA 1998 (company tax returns, assessments and related matters), for sub-paragraphs (1) to (3) substitute—\n“(1) This paragraph applies where amounts may be brought into charge to tax either—\n(a) in computing profits chargeable to tax under Case I of Schedule D, or\n(b) as amounts within Case III or V of that Schedule.”; and the italic heading before that paragraph accordingly becomes “ Choice between Case I and Case III or V of Schedule D ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/11/schedule/8/paragraph/21",
    "retrieved_at": "2026-10-29T09:12:51.142391+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."
}