{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-10/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-10/paragraph-5.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/10/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "In section A1 of CTA 2009 (overview of the Corporation Tax Acts), in subsection (2)—\n(a) omit paragraph (h), and\n(b) after that paragraph insert—\n“(ha) Part 6A of that Act (hybrid and other mismatches),”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/schedule/10/paragraph/5",
    "retrieved_at": "2026-10-29T09:06:05.350093+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."
}