{
  "url": "https://openlegislation.uk/postal-services-act-2000/schedule-4/paragraph-1",
  "json_url": "https://openlegislation.uk/postal-services-act-2000/schedule-4/paragraph-1.json",
  "legislation": "ukpga/2000/26",
  "legislation_title": "Postal Services Act 2000",
  "legislation_url": "https://openlegislation.uk/postal-services-act-2000",
  "path": "schedule/4/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "The Post Office company shall, on and after the appointed day, be treated for all purposes of corporation tax as if it were the same person as the Post Office.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/26/schedule/4/paragraph/1",
    "retrieved_at": "2026-10-29T09:20:44.870444+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."
}