{
  "url": "https://openlegislation.uk/finance-act-2019/schedule-5/paragraph-48",
  "json_url": "https://openlegislation.uk/finance-act-2019/schedule-5/paragraph-48.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "schedule/5/paragraph/48",
  "kind": "paragraph",
  "number": "48",
  "heading": null,
  "text": "Where on the commencement date—\n(a) a non-UK resident company ceases to be within the charge to income tax and comes within the charge to corporation tax by reason of this Schedule, and\n(b) an accounting period of the company begins in accordance with section 9(1)(a) of CTA 2009,\nthe Corporation Tax (Instalment Payments) Regulations 1998 (S.I. 1998/3175) do not have effect in relation to that accounting period.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 5 para. 48 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/48",
    "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."
}