{
  "url": "https://openlegislation.uk/finance-no-2-act-1997/schedule-4/part-I/chapter/crossheading-section-42-precorporation-tax-selfassessment-version",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1997/schedule-4/part-I/chapter/crossheading-section-42-precorporation-tax-selfassessment-version.json",
  "legislation": "ukpga/1997/58",
  "legislation_title": "Finance (No. 2) Act 1997",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-1997",
  "path": "schedule/4/part/I/chapter/crossheading/section-42-precorporation-tax-selfassessment-version",
  "kind": "crossheading",
  "number": null,
  "heading": "Section 42 (pre-corporation tax self-assessment version)",
  "text": null,
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 4 para. 2 modified (31.7.1998) by 1998 c. 36, s. 90(2)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/part/I/chapter/crossheading/section-42-precorporation-tax-selfassessment-version",
    "retrieved_at": "2026-10-29T09:23:52.893398+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."
}