{
  "url": "https://openlegislation.uk/finance-act-2019/schedule-5/paragraph-46",
  "json_url": "https://openlegislation.uk/finance-act-2019/schedule-5/paragraph-46.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "schedule/5/paragraph/46",
  "kind": "paragraph",
  "number": "46",
  "heading": null,
  "text": "(1) An election under section 792 of CTA 2009 (reallocation of degrouping charge within a group) may not be made if—\n(a) subsection (3A) of section 793 applies to B, and\n(b) the relevant time is before 5 July 2016.\n(2) An election under section 792 of CTA 2009 may not be made if—\n(a) subsection (3B) of section 793 applies to B, and\n(b) the relevant time is before the commencement date.\n(3) In this paragraph references to “B” and “the relevant time” must be read in accordance with section 792 of CTA 2009.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 5 para. 46 in force at 6.4.2020, see Sch. 5 para. 35"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2019/1/schedule/5/paragraph/46",
    "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."
}