{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-7/paragraph-26",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-7/paragraph-26.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/7/paragraph/26",
  "kind": "paragraph",
  "number": "26",
  "heading": null,
  "text": "(1) Schedule 4 to CTA 2009 (index of expressions) is amended as follows.\n(2) After the entry relating to “deposit back arrangements” insert—\n“\nderelict state (in relation to land) (in Part 14)\nsection 1145A.\n”\n(3) Omit the entries relating to “harm (in Part 14)” and “land (in Part 14)”.\n(4) After the entry relating to “major interest (in Chapter 12 of Part 8)” insert—\n“\nmajor interest in land (in Part 14)\nsection 1178A.\n”\n(5) After the entry relating to “relevant consortium creditor relationship (in Chapter 7 of Part 5)” insert—\n“\nrelevant contaminated land remediation (in Part 14)\nsection 1146.\n”\n(6) After the entry relating to “relevant debits (in Part 8)” insert—\n“\nrelevant derelict land remediation (in Part 14)\nsection 1146A.\n”\n(7) Omit the references relating to “relevant land remediation (in Part 14)”, “sub-contractor payment (and sub-contractor) (in Chapter 6 of Part 14)” and “substance (in Part 14)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/7/paragraph/26",
    "retrieved_at": "2026-10-29T09:11:08.872832+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."
}