{
  "url": "https://openlegislation.uk/finance-act-2019/schedule-1/paragraph-49",
  "json_url": "https://openlegislation.uk/finance-act-2019/schedule-1/paragraph-49.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "schedule/1/paragraph/49",
  "kind": "paragraph",
  "number": "49",
  "heading": null,
  "text": "(1) Section 139 (reconstruction involving transfer of business) is amended as follows.\n(2) In subsection (1A)—\n(a) in paragraphs (a) and (b), omit “or NRCGT assets”, and\n(b) in the sentence after paragraph (b), for the words from “and would by virtue of” to “purposes” substitute “ chargeable to corporation tax as a result of section 2B(3) or (4) ”.\n(3) Omit subsection (1AA).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2019/1/schedule/1/paragraph/49",
    "retrieved_at": "2026-10-29T09:04:30.296814+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."
}