{
  "url": "https://openlegislation.uk/income-tax-act-2007-amendment-order-2007/article-2",
  "json_url": "https://openlegislation.uk/income-tax-act-2007-amendment-order-2007/article-2.json",
  "legislation": "uksi/2007/940",
  "legislation_title": "The Income Tax Act 2007 (Amendment) Order 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007-amendment-order-2007",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendments to Schedule 2 to the Income Tax Act 2007",
  "text": "(1) Schedule 2 to the Income Tax Act 2007 (transitionals and savings) is amended as follows.\n(2) In paragraph 38 (qualifying trading companies)—\n(a) in sub-paragraph (2), in the substituted subsection (3)(b), for “at that time and has not since” substitute “at that time and has not before”, and\n(b) in sub-paragraph (4) omit “on or”.\n(3) In paragraph 46 (the unquoted status requirement), in sub-paragraphs (2)(a) and (3)(a), omit “on or”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/940/article/2",
    "retrieved_at": "2026-10-29T03:56:51.543702+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."
}