{
  "url": "https://openlegislation.uk/corporation-tax-act-2009",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009.json",
  "id": "ukpga/2009/4",
  "title": "Corporation Tax Act 2009",
  "short_title": "Corporation Tax Act 2009",
  "long_title": "An Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.",
  "citation": "2009 c. 4",
  "type": "ukpga",
  "year": "2009",
  "number": "4",
  "version": "current",
  "date": "2009-03-26",
  "revised": true,
  "valid_from": "2026-04-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 22,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/A1",
      "kind": "section",
      "number": "A1",
      "heading": "Overview of the Corporation Tax Acts",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-A1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Overview of Act",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Charge to corporation tax: basic provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/2/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "The charge to corporation tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/2/chapter/1/crossheading/charge-to-tax-on-profits",
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      "number": null,
      "heading": "Charge to tax on profits",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/1"
    },
    {
      "path": "section/2",
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      "number": "2",
      "heading": "Charge to corporation tax",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/1/crossheading/charge-to-tax-on-profits"
    },
    {
      "path": "section/3",
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      "heading": "Exclusion of charge to income tax",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/1/crossheading/charge-to-tax-on-profits"
    },
    {
      "path": "section/4",
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      "heading": "Exclusion of charge to capital gains tax",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-4",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1/crossheading/charge-to-tax-on-profits"
    },
    {
      "path": "part/2/chapter/1/crossheading/general-scheme-of-corporation-tax",
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      "heading": "General scheme of corporation tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/1"
    },
    {
      "path": "section/5",
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      "number": "5",
      "heading": "Territorial scope of charge",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/1/crossheading/general-scheme-of-corporation-tax"
    },
    {
      "path": "section/5A",
      "kind": "section",
      "number": "5A",
      "heading": "Arrangements for avoiding tax",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-5A",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1/crossheading/general-scheme-of-corporation-tax"
    },
    {
      "path": "section/5B",
      "kind": "section",
      "number": "5B",
      "heading": "Trade of dealing in or developing UK land",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-5B",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1/crossheading/general-scheme-of-corporation-tax"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Profits accruing in fiduciary or representative capacity",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-6",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1/crossheading/general-scheme-of-corporation-tax"
    },
    {
      "path": "section/7",
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      "number": "7",
      "heading": "Profits accruing under trusts",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-7",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1/crossheading/general-scheme-of-corporation-tax"
    },
    {
      "path": "section/8",
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      "number": "8",
      "heading": "How tax is charged and assessed",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-8",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1/crossheading/general-scheme-of-corporation-tax"
    },
    {
      "path": "part/2/chapter/2",
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      "heading": "Accounting periods",
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      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/9",
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      "heading": "Beginning of accounting period",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-9",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "End of accounting period",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Companies with more than one accounting date",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-11",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "Companies being wound up",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "part/2/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Company residence",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-13",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Companies incorporated in the United Kingdom",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-14",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Continuation of residence established under common law",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-15",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "SEs which transfer registered office to the United Kingdom",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-16",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "SCEs which transfer registered office to the United Kingdom",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-17",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Companies treated as non-UK resident under double taxation arrangements",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "part/2/chapter/3a",
      "kind": "chapter",
      "number": "3A",
      "heading": "UK RESIDENT COMPANIES: PROFITS OF FOREIGN PERMANENT ESTABLISHMENTS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/2/chapter/3a/crossheading/exemption",
      "kind": "crossheading",
      "number": null,
      "heading": "Exemption",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3a"
    },
    {
      "path": "section/18A",
      "kind": "section",
      "number": "18A",
      "heading": "Exemption for profits or losses of foreign permanent establishments",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-18A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3a/crossheading/exemption"
    },
    {
      "path": "section/18B",
      "kind": "section",
      "number": "18B",
      "heading": "Chargeable gains etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-18B",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3a/crossheading/exemption"
    },
    {
      "path": "section/18C",
      "kind": "section",
      "number": "18C",
      "heading": "Capital allowances etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-18C",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3a/crossheading/exemption"
    },
    {
      "path": "section/18CA",
      "kind": "section",
      "number": "18CA",
      "heading": "Income arising from immovable property",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-18CA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3a/crossheading/exemption"
    },
    {
      "path": "section/18CB",
      "kind": "section",
      "number": "18CB",
      "heading": "Profits and losses from investment business",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-18CB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3a/crossheading/exemption"
    },
    {
      "path": "section/18D",
      "kind": "section",
      "number": "18D",
      "heading": "Payments subject to deduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-18D",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3a/crossheading/exemption"
    },
    {
      "path": "section/18E",
      "kind": "section",
      "number": "18E",
      "heading": "Employee share acquisitions",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-18E",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3a/crossheading/exemption"
    },
    {
      "path": "section/18F",
      "kind": "section",
      "number": "18F",
      "heading": "Effect of election",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-18F",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3a/crossheading/exemption"
    },
    {
      "path": "part/2/chapter/3a/crossheading/antidiversion-rule",
      "kind": "crossheading",
      "number": null,
      "heading": "Anti-diversion rule",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3a"
    },
    {
      "path": "section/18G",
      "kind": "section",
      "number": "18G",
      "heading": "Anti-diversion rule",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-18G",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3a/crossheading/antidiversion-rule"
    },
    {
      "path": "section/18H",
      "kind": "section",
      "number": "18H",
      "heading": "What are “diverted profits”?",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-18H",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3a/crossheading/antidiversion-rule"
    },
    {
      "path": "section/18HA",
      "kind": "section",
      "number": "18HA",
      "heading": "Modification of Chapter 3 of Part 9A of TIOPA 2010",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-18HA",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3a/crossheading/antidiversion-rule"
    },
    {
      "path": "section/18HB",
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      "number": "18HB",
      "heading": "Modification of Chapter 4 of Part 9A of TIOPA 2010",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-18HB",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3a/crossheading/antidiversion-rule"
    },
    {
      "path": "section/18HC",
      "kind": "section",
      "number": "18HC",
      "heading": "Modification of Chapter 5 of Part 9A of TIOPA 2010",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-18HC",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3a/crossheading/antidiversion-rule"
    },
    {
      "path": "section/18HD",
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      "number": "18HD",
      "heading": "Modification of Chapter 7 of Part 9A of TIOPA 2010",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-18HD",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3a/crossheading/antidiversion-rule"
    },
    {
      "path": "section/18HE",
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      "number": "18HE",
      "heading": "Modification of Chapter 9 of Part 9A of TIOPA 2010",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-18HE",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3a/crossheading/antidiversion-rule"
    },
    {
      "path": "section/18I",
      "kind": "section",
      "number": "18I",
      "heading": "Exemptions from anti-diversion rule",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-18I",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3a/crossheading/antidiversion-rule"
    },
    {
      "path": "section/18IA",
      "kind": "section",
      "number": "18IA",
      "heading": "The excluded territories exemption",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-18IA",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3a/crossheading/antidiversion-rule"
    },
    {
      "path": "section/18IB",
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      "number": "18IB",
      "heading": "The low profits exemption",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-18IB",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3a/crossheading/antidiversion-rule"
    },
    {
      "path": "section/18IC",
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      "number": "18IC",
      "heading": "The low profit margin exemption",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-18IC",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3a/crossheading/antidiversion-rule"
    },
    {
      "path": "section/18ID",
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      "number": "18ID",
      "heading": "The tax exemption",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-18ID",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3a/crossheading/antidiversion-rule"
    },
    {
      "path": "part/2/chapter/3a/crossheading/companies-with-total-opening-negative-amount",
      "kind": "crossheading",
      "number": null,
      "heading": "Companies with total opening negative amount",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3a"
    },
    {
      "path": "section/18J",
      "kind": "section",
      "number": "18J",
      "heading": "Companies with total opening negative amount",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-18J",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3a/crossheading/companies-with-total-opening-negative-amount"
    },
    {
      "path": "section/18K",
      "kind": "section",
      "number": "18K",
      "heading": "Total opening negative amount: “matching”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-18K",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3a/crossheading/companies-with-total-opening-negative-amount"
    },
    {
      "path": "section/18L",
      "kind": "section",
      "number": "18L",
      "heading": "Streaming",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-18L",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3a/crossheading/companies-with-total-opening-negative-amount"
    },
    {
      "path": "section/18M",
      "kind": "section",
      "number": "18M",
      "heading": "Streamed opening negative amounts: “matching”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-18M",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3a/crossheading/companies-with-total-opening-negative-amount"
    },
    {
      "path": "section/18N",
      "kind": "section",
      "number": "18N",
      "heading": "Residual opening negative amount: “matching”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-18N",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3a/crossheading/companies-with-total-opening-negative-amount"
    },
    {
      "path": "section/18O",
      "kind": "section",
      "number": "18O",
      "heading": "Transfers of foreign permanent establishment business",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-18O",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3a/crossheading/companies-with-total-opening-negative-amount"
    },
    {
      "path": "part/2/chapter/3a/crossheading/special-cases",
      "kind": "crossheading",
      "number": null,
      "heading": "Special cases",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3a"
    },
    {
      "path": "section/18P",
      "kind": "section",
      "number": "18P",
      "heading": "Exclusions",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-18P",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3a/crossheading/special-cases"
    },
    {
      "path": "section/18Q",
      "kind": "section",
      "number": "18Q",
      "heading": "Insurance companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-18Q",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/3a/crossheading/special-cases"
    },
    {
      "path": "part/2/chapter/3a/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
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      "status": null,
      "parent": "part/2/chapter/3a"
    },
    {
      "path": "section/18R",
      "kind": "section",
      "number": "18R",
      "heading": "Meaning of “full treaty territory”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-18R",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3a/crossheading/interpretation"
    },
    {
      "path": "section/18S",
      "kind": "section",
      "number": "18S",
      "heading": "Other interpretation",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-18S",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3a/crossheading/interpretation"
    },
    {
      "path": "part/2/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Non-UK resident companies: chargeable profits",
      "url": null,
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      "status": null,
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      "path": "part/2/chapter/4/crossheading/chargeable-profits",
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      "heading": "Chargeable profits",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4/crossheading/chargeable-profits"
    },
    {
      "path": "section/20",
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      "heading": "Profits attributable to permanent establishment: introduction",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4/crossheading/chargeable-profits"
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    {
      "path": "part/2/chapter/4/crossheading/the-separate-enterprise-principle",
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      "heading": "The separate enterprise principle",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/4"
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    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "The separate enterprise principle",
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      "extent": null,
      "status": null,
      "parent": "part/2/chapter/4/crossheading/the-separate-enterprise-principle"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Transactions treated as being on arm's length terms",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-22",
      "extent": null,
      "status": "repealed",
      "parent": "part/2/chapter/4/crossheading/the-separate-enterprise-principle"
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    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Provision of goods or services for permanent establishment",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-23",
      "extent": null,
      "status": "repealed",
      "parent": "part/2/chapter/4/crossheading/the-separate-enterprise-principle"
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      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "Application to insurance companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-24",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4/crossheading/the-separate-enterprise-principle"
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    {
      "path": "part/2/chapter/4/crossheading/the-separate-enterprise-principle-application-to-nonuk-resident-banks",
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      "number": null,
      "heading": "The separate enterprise principle: application to non-UK resident banks",
      "url": null,
      "extent": null,
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      "parent": "part/2/chapter/4"
    },
    {
      "path": "section/25",
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      "number": "25",
      "heading": "Non-UK resident banks: introduction",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/2/chapter/4/crossheading/the-separate-enterprise-principle-application-to-nonuk-resident-banks"
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      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": "Transfer of financial assets",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-26",
      "extent": null,
      "status": "repealed",
      "parent": "part/2/chapter/4/crossheading/the-separate-enterprise-principle-application-to-nonuk-resident-banks"
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    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": "Loans: attribution of financial assets and profits arising",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-27",
      "extent": null,
      "status": "repealed",
      "parent": "part/2/chapter/4/crossheading/the-separate-enterprise-principle-application-to-nonuk-resident-banks"
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      "path": "section/28",
      "kind": "section",
      "number": "28",
      "heading": "Borrowing: permanent establishment acting as agent or intermediary",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-28",
      "extent": null,
      "status": "repealed",
      "parent": "part/2/chapter/4/crossheading/the-separate-enterprise-principle-application-to-nonuk-resident-banks"
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    {
      "path": "part/2/chapter/4/crossheading/rules-about-deductions",
      "kind": "crossheading",
      "number": null,
      "heading": "Rules about deductions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/4"
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    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": "Allowable deductions",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-29",
      "extent": null,
      "status": "repealed",
      "parent": "part/2/chapter/4/crossheading/rules-about-deductions"
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    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": "Restriction on deductions: costs",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-30",
      "extent": null,
      "status": "repealed",
      "parent": "part/2/chapter/4/crossheading/rules-about-deductions"
    },
    {
      "path": "section/31",
      "kind": "section",
      "number": "31",
      "heading": "Restriction on deductions: payments in respect of intangible assets",
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      "status": "repealed",
      "parent": "part/2/chapter/4/crossheading/rules-about-deductions"
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    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": "Restriction on deductions: interest or other financing costs",
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      "status": "repealed",
      "parent": "part/2/chapter/4/crossheading/rules-about-deductions"
    },
    {
      "path": "part/2/chapter/5",
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      "number": "5",
      "heading": "Supplementary",
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      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": "Trade includes office",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-33",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "Trading income",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "part/3/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
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    {
      "path": "section/34",
      "kind": "section",
      "number": "34",
      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-34",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/1"
    },
    {
      "path": "part/3/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Income taxed as trade profits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/3/chapter/2/crossheading/charge-to-tax-on-trade-profits",
      "kind": "crossheading",
      "number": null,
      "heading": "Charge to tax on trade profits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2"
    },
    {
      "path": "section/35",
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      "number": "35",
      "heading": "Charge to tax on trade profits",
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      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2/crossheading/charge-to-tax-on-trade-profits"
    },
    {
      "path": "part/3/chapter/2/crossheading/trades-and-trade-profits",
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      "heading": "Trades and trade profits",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/2"
    },
    {
      "path": "section/36",
      "kind": "section",
      "number": "36",
      "heading": "Farming and market gardening",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-36",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/2/crossheading/trades-and-trade-profits"
    },
    {
      "path": "section/37",
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      "number": "37",
      "heading": "Commercial occupation of woodlands",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-37",
      "extent": null,
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      "parent": "part/3/chapter/2/crossheading/trades-and-trade-profits"
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      "path": "section/38",
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      "heading": "Commercial occupation of land other than woodlands",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/2/crossheading/trades-and-trade-profits"
    },
    {
      "path": "section/39",
      "kind": "section",
      "number": "39",
      "heading": "Profits of mines, quarries and other concerns",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/2/crossheading/trades-and-trade-profits"
    },
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      "path": "section/40",
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      "number": "40",
      "heading": "Credit unions",
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      "extent": null,
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      "parent": "part/3/chapter/2/crossheading/trades-and-trade-profits"
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      "path": "section/40A",
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      "number": "40A",
      "heading": "Payments to company directors",
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      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2/crossheading/trades-and-trade-profits"
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      "path": "section/40B",
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      "heading": "Professionals in practice: incidental income from an office or employment",
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      "extent": null,
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      "parent": "part/3/chapter/2/crossheading/trades-and-trade-profits"
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    {
      "path": "part/3/chapter/2/crossheading/starting-and-ceasing-to-trade",
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      "url": null,
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      "parent": "part/3/chapter/2"
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      "path": "section/41",
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      "heading": "Effect of company starting or ceasing to be within charge to corporation tax",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-41",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2/crossheading/starting-and-ceasing-to-trade"
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    {
      "path": "part/3/chapter/2/crossheading/trading-income-and-property-income",
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      "path": "section/42",
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      "heading": "Tied premises",
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      "status": null,
      "parent": "part/3/chapter/2/crossheading/trading-income-and-property-income"
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      "path": "section/43",
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      "number": "43",
      "heading": "Caravan sites where trade carried on",
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      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2/crossheading/trading-income-and-property-income"
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      "path": "section/44",
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      "number": "44",
      "heading": "Surplus business accommodation",
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      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2/crossheading/trading-income-and-property-income"
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      "path": "section/45",
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      "number": "45",
      "heading": "Payments for wayleaves",
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      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2/crossheading/trading-income-and-property-income"
    },
    {
      "path": "part/3/chapter/3",
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      "heading": "Trade profits: basic rules",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": "Generally accepted accounting practice",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/3"
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      "path": "section/47",
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      "heading": "Losses calculated on same basis as profits",
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      "extent": null,
      "status": null,
      "parent": "part/3/chapter/3"
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      "path": "section/48",
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      "path": "section/49",
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      "heading": "Items treated as receipts and expenses",
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      "extent": null,
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      "parent": "part/3/chapter/3"
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      "path": "section/49A",
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      "number": "49A",
      "heading": "Money's worth",
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      "extent": null,
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      "path": "section/50",
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      "heading": "Animals kept for trade purposes",
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      "path": "section/51",
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      "heading": "Relationship between rules prohibiting and allowing deductions",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "section/52",
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      "heading": "Apportionment etc of profits and losses to accounting period",
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    {
      "path": "part/3/chapter/4",
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      "status": null,
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      "path": "section/53",
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      "heading": "Capital expenditure",
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      "path": "section/54",
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      "status": null,
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      "path": "section/55",
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      "heading": "Bad debts",
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      "path": "section/56",
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      "number": "56",
      "heading": "Car ... hire",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-56",
      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "section/57",
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      "heading": "Car ... hire: supplementary",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "section/58",
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      "number": "58",
      "heading": "Hiring cars (but not motor cycles) with low CO2 emissions before 1 April 2013",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-58",
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      "path": "section/58A",
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      "heading": "Short-term hiring in and long-term hiring out",
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      "path": "section/59",
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      "heading": "Patent royalties",
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      "extent": null,
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      "path": "section/60",
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      "heading": "Expenditure on integral features",
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      "path": "section/60A",
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      "heading": "Rental rebates",
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    {
      "path": "part/3/chapter/5",
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      "heading": "Trade profits: rules allowing deductions",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "part/3/chapter/5/crossheading/pretrading-expenses",
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    },
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      "path": "section/61",
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      "heading": "Pre-trading expenses",
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      "status": null,
      "parent": "part/3/chapter/5/crossheading/pretrading-expenses"
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    {
      "path": "part/3/chapter/5/crossheading/tenants-under-taxed-leases",
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      "url": null,
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      "status": null,
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      "path": "section/62",
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      "heading": "Tenants under taxed leases: introduction",
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      "extent": null,
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      "heading": "Tenants occupying land for purposes of trade treated as incurring expenses",
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      "path": "part/3/chapter/6A/crossheading/claims-for-credits",
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      "number": "104AA",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-104AA",
      "extent": null,
      "status": "repealed",
      "parent": "part/3/chapter/6A/crossheading/claims-for-credits"
    },
    {
      "path": "section/104B",
      "kind": "section",
      "number": "104B",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-104B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/6A/crossheading/claims-for-credits"
    },
    {
      "path": "section/104BA",
      "kind": "section",
      "number": "104BA",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-104BA",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/6A/crossheading/claims-for-credits"
    },
    {
      "path": "part/3/chapter/6A/crossheading/smes-qualifying-expenditure-on-subcontracted-rd",
      "kind": "crossheading",
      "number": null,
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/6A"
    },
    {
      "path": "section/104C",
      "kind": "section",
      "number": "104C",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-104C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/6A/crossheading/smes-qualifying-expenditure-on-subcontracted-rd"
    },
    {
      "path": "section/104D",
      "kind": "section",
      "number": "104D",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-104D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/6A/crossheading/smes-qualifying-expenditure-on-subcontracted-rd"
    },
    {
      "path": "section/104E",
      "kind": "section",
      "number": "104E",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-104E",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/6A/crossheading/smes-qualifying-expenditure-on-subcontracted-rd"
    },
    {
      "path": "part/3/chapter/6A/crossheading/smes-subsidised-qualifying-expenditure",
      "kind": "crossheading",
      "number": null,
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/6A"
    },
    {
      "path": "section/104F",
      "kind": "section",
      "number": "104F",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-104F",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/6A/crossheading/smes-subsidised-qualifying-expenditure"
    },
    {
      "path": "section/104G",
      "kind": "section",
      "number": "104G",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-104G",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/6A/crossheading/smes-subsidised-qualifying-expenditure"
    },
    {
      "path": "section/104H",
      "kind": "section",
      "number": "104H",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-104H",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/6A/crossheading/smes-subsidised-qualifying-expenditure"
    },
    {
      "path": "part/3/chapter/6A/crossheading/smes-capped-rd-expenditure",
      "kind": "crossheading",
      "number": null,
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/6A"
    },
    {
      "path": "section/104I",
      "kind": "section",
      "number": "104I",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-104I",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/6A/crossheading/smes-capped-rd-expenditure"
    },
    {
      "path": "part/3/chapter/6A/crossheading/large-companies-qualifying-rd-expenditure",
      "kind": "crossheading",
      "number": null,
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/6A"
    },
    {
      "path": "section/104J",
      "kind": "section",
      "number": "104J",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-104J",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/6A/crossheading/large-companies-qualifying-rd-expenditure"
    },
    {
      "path": "section/104K",
      "kind": "section",
      "number": "104K",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-104K",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/6A/crossheading/large-companies-qualifying-rd-expenditure"
    },
    {
      "path": "section/104L",
      "kind": "section",
      "number": "104L",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-104L",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/6A/crossheading/large-companies-qualifying-rd-expenditure"
    },
    {
      "path": "part/3/chapter/6A/crossheading/amount-of-credit",
      "kind": "crossheading",
      "number": null,
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/6A"
    },
    {
      "path": "section/104M",
      "kind": "section",
      "number": "104M",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-104M",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/6A/crossheading/amount-of-credit"
    },
    {
      "path": "part/3/chapter/6A/crossheading/payment-of-credit",
      "kind": "crossheading",
      "number": null,
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/6A"
    },
    {
      "path": "section/104N",
      "kind": "section",
      "number": "104N",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-104N",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/6A/crossheading/payment-of-credit"
    },
    {
      "path": "section/104O",
      "kind": "section",
      "number": "104O",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-104O",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/6A/crossheading/payment-of-credit"
    },
    {
      "path": "section/104P",
      "kind": "section",
      "number": "104P",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-104P",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/6A/crossheading/payment-of-credit"
    },
    {
      "path": "section/104Q",
      "kind": "section",
      "number": "104Q",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-104Q",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/6A/crossheading/payment-of-credit"
    },
    {
      "path": "section/104R",
      "kind": "section",
      "number": "104R",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-104R",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/6A/crossheading/payment-of-credit"
    },
    {
      "path": "section/104S",
      "kind": "section",
      "number": "104S",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-104S",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/6A/crossheading/payment-of-credit"
    },
    {
      "path": "section/104T",
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      "number": "104T",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-104T",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/6A/crossheading/payment-of-credit"
    },
    {
      "path": "part/3/chapter/6A/crossheading/insurance-companies",
      "kind": "crossheading",
      "number": null,
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/6A"
    },
    {
      "path": "section/104U",
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      "number": "104U",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-104U",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/6A/crossheading/insurance-companies"
    },
    {
      "path": "section/104V",
      "kind": "section",
      "number": "104V",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-104V",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/6A/crossheading/insurance-companies"
    },
    {
      "path": "part/3/chapter/6A/crossheading/group-companies",
      "kind": "crossheading",
      "number": null,
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/6A"
    },
    {
      "path": "section/104W",
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      "number": "104W",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-104W",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/6A/crossheading/group-companies"
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    {
      "path": "chapter/6A/crossheading/ineligible-companies",
      "kind": "crossheading",
      "number": null,
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": null,
      "extent": null,
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      "parent": "part/3/chapter/6A"
    },
    {
      "path": "section/104WA",
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      "number": "104WA",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-104WA",
      "extent": null,
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      "parent": "chapter/6A/crossheading/ineligible-companies"
    },
    {
      "path": "part/3/chapter/6A/crossheading/antiavoidance",
      "kind": "crossheading",
      "number": null,
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": null,
      "extent": "E+W+S+N.I.",
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      "parent": "part/3/chapter/6A"
    },
    {
      "path": "section/104X",
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      "number": "104X",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-104X",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/6A/crossheading/antiavoidance"
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    {
      "path": "part/3/chapter/6A/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": null,
      "extent": "E+W+S+N.I.",
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      "parent": "part/3/chapter/6A"
    },
    {
      "path": "section/104Y",
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      "number": "104Y",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-104Y",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/6A/crossheading/interpretation"
    },
    {
      "path": "part/3/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "Trade profits: gifts to charities etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/3/chapter/7/crossheading/relief-for-certain-gifts",
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      "number": null,
      "heading": "Relief for certain gifts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/7"
    },
    {
      "path": "section/105",
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      "heading": "Gifts of trading stock to charities etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-105",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/7/crossheading/relief-for-certain-gifts"
    },
    {
      "path": "section/106",
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      "number": "106",
      "heading": "Meaning of “designated educational establishment”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-106",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/7/crossheading/relief-for-certain-gifts"
    },
    {
      "path": "section/107",
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      "number": "107",
      "heading": "Gifts of medical supplies and equipment",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-107",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/7/crossheading/relief-for-certain-gifts"
    },
    {
      "path": "part/3/chapter/7/crossheading/benefits-associated-with-gifts",
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      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/7"
    },
    {
      "path": "section/108",
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      "heading": "Receipt of benefits by donor or connected person",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-108",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/7/crossheading/benefits-associated-with-gifts"
    },
    {
      "path": "part/3/chapter/8",
      "kind": "chapter",
      "number": "8",
      "heading": "Trade profits: herd basis rules",
      "url": null,
      "extent": null,
      "status": null,
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    },
    {
      "path": "part/3/chapter/8/crossheading/introduction",
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      "number": null,
      "heading": "Introduction",
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      "extent": null,
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    },
    {
      "path": "section/109",
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      "heading": "Election for application of herd basis rules",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-109",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/8/crossheading/introduction"
    },
    {
      "path": "section/110",
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      "heading": "Meaning of “animal”, “herd”, “production herd” etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-110",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/8/crossheading/introduction"
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    {
      "path": "section/111",
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      "heading": "Other interpretative provisions",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-111",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/8/crossheading/introduction"
    },
    {
      "path": "part/3/chapter/8/crossheading/the-herd-basis-rules",
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      "heading": "The herd basis rules",
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      "parent": "part/3/chapter/8"
    },
    {
      "path": "section/112",
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      "heading": "Initial cost of herd and value of herd",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-112",
      "extent": null,
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      "parent": "part/3/chapter/8/crossheading/the-herd-basis-rules"
    },
    {
      "path": "section/113",
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      "number": "113",
      "heading": "Addition of animals to herd",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-113",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/8/crossheading/the-herd-basis-rules"
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    {
      "path": "section/114",
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      "heading": "Replacement of animals in herd",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-114",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/8/crossheading/the-herd-basis-rules"
    },
    {
      "path": "section/115",
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      "number": "115",
      "heading": "Amount of receipt if old animal slaughtered under disease control order",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-115",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/8/crossheading/the-herd-basis-rules"
    },
    {
      "path": "section/116",
      "kind": "section",
      "number": "116",
      "heading": "Sale of animals from herd",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-116",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/8/crossheading/the-herd-basis-rules"
    },
    {
      "path": "section/117",
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      "number": "117",
      "heading": "Sale of whole or substantial part of herd",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-117",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/8/crossheading/the-herd-basis-rules"
    },
    {
      "path": "section/118",
      "kind": "section",
      "number": "118",
      "heading": "Acquisition of new herd begun within 5 years of sale",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-118",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/8/crossheading/the-herd-basis-rules"
    },
    {
      "path": "section/119",
      "kind": "section",
      "number": "119",
      "heading": "Section 118: sale for reasons outside farmer's control",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-119",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/8/crossheading/the-herd-basis-rules"
    },
    {
      "path": "section/120",
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      "number": "120",
      "heading": "Replacement of part sold begun within 5 years of sale",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-120",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/8/crossheading/the-herd-basis-rules"
    },
    {
      "path": "section/121",
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      "number": "121",
      "heading": "Section 120: sale for reasons outside farmer's control",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-121",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/8/crossheading/the-herd-basis-rules"
    },
    {
      "path": "part/3/chapter/8/crossheading/elections",
      "kind": "crossheading",
      "number": null,
      "heading": "Elections",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/8"
    },
    {
      "path": "section/122",
      "kind": "section",
      "number": "122",
      "heading": "Herd basis elections",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-122",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/8/crossheading/elections"
    },
    {
      "path": "section/123",
      "kind": "section",
      "number": "123",
      "heading": "Five year gap in which no production herd kept",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-123",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/8/crossheading/elections"
    },
    {
      "path": "section/124",
      "kind": "section",
      "number": "124",
      "heading": "Slaughter under disease control order",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-124",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/8/crossheading/elections"
    },
    {
      "path": "part/3/chapter/8/crossheading/preventing-abuse-of-the-herd-basis-rules",
      "kind": "crossheading",
      "number": null,
      "heading": "Preventing abuse of the herd basis rules",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/8"
    },
    {
      "path": "section/125",
      "kind": "section",
      "number": "125",
      "heading": "Preventing abuse of the herd basis rules",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-125",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/8/crossheading/preventing-abuse-of-the-herd-basis-rules"
    },
    {
      "path": "part/3/chapter/8/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/8"
    },
    {
      "path": "section/126",
      "kind": "section",
      "number": "126",
      "heading": "Information if election made",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-126",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/8/crossheading/supplementary"
    },
    {
      "path": "section/127",
      "kind": "section",
      "number": "127",
      "heading": "Further assessment etc if herd basis rules apply",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-127",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/8/crossheading/supplementary"
    },
    {
      "path": "part/3/chapter/8a",
      "kind": "chapter",
      "number": "8A",
      "heading": "COMPENSATION FOR COMPULSORY SLAUGHTER OF ANIMALS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/127A",
      "kind": "section",
      "number": "127A",
      "heading": "Application of Chapter 8A",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-127A",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/8a"
    },
    {
      "path": "section/127B",
      "kind": "section",
      "number": "127B",
      "heading": "Right to make claim",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-127B",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/8a"
    },
    {
      "path": "section/127C",
      "kind": "section",
      "number": "127C",
      "heading": "Book value",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-127C",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/8a"
    },
    {
      "path": "section/127D",
      "kind": "section",
      "number": "127D",
      "heading": "Effect of claim for spreading of profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-127D",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/8a"
    },
    {
      "path": "section/127E",
      "kind": "section",
      "number": "127E",
      "heading": "Adjustment: cessation of trading",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-127E",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/8a"
    },
    {
      "path": "section/127F",
      "kind": "section",
      "number": "127F",
      "heading": "Time limits etc for spreading claim",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-127F",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/8a"
    },
    {
      "path": "section/127G",
      "kind": "section",
      "number": "127G",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-127G",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/8a"
    },
    {
      "path": "part/3/chapter/9",
      "kind": "chapter",
      "number": "9",
      "heading": "Trade profits: other specific trades",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/3/chapter/9/crossheading/dealers-in-securities-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Dealers in securities etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/9"
    },
    {
      "path": "section/128",
      "kind": "section",
      "number": "128",
      "heading": "Taxation of amounts taken to reserves",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-128",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9/crossheading/dealers-in-securities-etc"
    },
    {
      "path": "section/129",
      "kind": "section",
      "number": "129",
      "heading": "Conversion etc of securities held as circulating capital",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-129",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9/crossheading/dealers-in-securities-etc"
    },
    {
      "path": "chapter/9/crossheading/insurers",
      "kind": "crossheading",
      "number": null,
      "heading": "Insurers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9"
    },
    {
      "path": "section/130",
      "kind": "section",
      "number": "130",
      "heading": "Insurers receiving distributions etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-130",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/9/crossheading/insurers"
    },
    {
      "path": "section/130A",
      "kind": "section",
      "number": "130A",
      "heading": "Insurers in financial difficulties: write-down orders",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-130A",
      "extent": null,
      "status": null,
      "parent": "chapter/9/crossheading/insurers"
    },
    {
      "path": "part/3/chapter/9/crossheading/building-societies",
      "kind": "crossheading",
      "number": null,
      "heading": "Building societies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9"
    },
    {
      "path": "section/131",
      "kind": "section",
      "number": "131",
      "heading": "Incidental costs of issuing qualifying shares",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-131",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9/crossheading/building-societies"
    },
    {
      "path": "part/3/chapter/9/crossheading/industrial-and-provident-societies",
      "kind": "crossheading",
      "number": null,
      "heading": "Registered societies",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/9"
    },
    {
      "path": "section/132",
      "kind": "section",
      "number": "132",
      "heading": "Dividends etc granted by registered societies",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-132",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/9/crossheading/industrial-and-provident-societies"
    },
    {
      "path": "part/3/chapter/9/crossheading/credit-unions",
      "kind": "crossheading",
      "number": null,
      "heading": "Credit unions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9"
    },
    {
      "path": "section/133",
      "kind": "section",
      "number": "133",
      "heading": "Annual payments paid by a credit union",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-133",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9/crossheading/credit-unions"
    },
    {
      "path": "chapter/9/crossheading/banking-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Banking companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9"
    },
    {
      "path": "section/133A",
      "kind": "section",
      "number": "133A",
      "heading": "Compensation payments: restriction of deductions",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-133A",
      "extent": null,
      "status": null,
      "parent": "chapter/9/crossheading/banking-companies"
    },
    {
      "path": "section/133B",
      "kind": "section",
      "number": "133B",
      "heading": "Companies affected by section 133A: amounts treated as received",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-133B",
      "extent": null,
      "status": null,
      "parent": "chapter/9/crossheading/banking-companies"
    },
    {
      "path": "section/133C",
      "kind": "section",
      "number": "133C",
      "heading": "The disclosure condition",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-133C",
      "extent": null,
      "status": null,
      "parent": "chapter/9/crossheading/banking-companies"
    },
    {
      "path": "section/133D",
      "kind": "section",
      "number": "133D",
      "heading": "Excluded expenses",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-133D",
      "extent": null,
      "status": null,
      "parent": "chapter/9/crossheading/banking-companies"
    },
    {
      "path": "section/133E",
      "kind": "section",
      "number": "133E",
      "heading": "Meaning of “banking company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-133E",
      "extent": null,
      "status": null,
      "parent": "chapter/9/crossheading/banking-companies"
    },
    {
      "path": "section/133F",
      "kind": "section",
      "number": "133F",
      "heading": "“Excluded company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-133F",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/9/crossheading/banking-companies"
    },
    {
      "path": "section/133G",
      "kind": "section",
      "number": "133G",
      "heading": "Meaning of “relevant regulated activity”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-133G",
      "extent": null,
      "status": null,
      "parent": "chapter/9/crossheading/banking-companies"
    },
    {
      "path": "section/133H",
      "kind": "section",
      "number": "133H",
      "heading": "Investment bank",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-133H",
      "extent": null,
      "status": null,
      "parent": "chapter/9/crossheading/banking-companies"
    },
    {
      "path": "section/133I",
      "kind": "section",
      "number": "133I",
      "heading": "Meaning of “insurance company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-133I",
      "extent": null,
      "status": null,
      "parent": "chapter/9/crossheading/banking-companies"
    },
    {
      "path": "section/133J",
      "kind": "section",
      "number": "133J",
      "heading": "Meaning of “customer”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-133J",
      "extent": null,
      "status": null,
      "parent": "chapter/9/crossheading/banking-companies"
    },
    {
      "path": "section/133K",
      "kind": "section",
      "number": "133K",
      "heading": "“Compensation” and related expressions",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-133K",
      "extent": null,
      "status": null,
      "parent": "chapter/9/crossheading/banking-companies"
    },
    {
      "path": "section/133L",
      "kind": "section",
      "number": "133L",
      "heading": "Associated companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-133L",
      "extent": null,
      "status": null,
      "parent": "chapter/9/crossheading/banking-companies"
    },
    {
      "path": "section/133M",
      "kind": "section",
      "number": "133M",
      "heading": "Application of sections 133A and 133B in relation to corporate partner",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-133M",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/9/crossheading/banking-companies"
    },
    {
      "path": "section/133N",
      "kind": "section",
      "number": "133N",
      "heading": "Powers to amend",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-133N",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/9/crossheading/banking-companies"
    },
    {
      "path": "part/3/chapter/9/crossheading/dealers-in-land-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Dealers in land etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9"
    },
    {
      "path": "section/134",
      "kind": "section",
      "number": "134",
      "heading": "Purchase or sale of woodlands",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-134",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9/crossheading/dealers-in-land-etc"
    },
    {
      "path": "section/135",
      "kind": "section",
      "number": "135",
      "heading": "Relief in respect of mineral royalties",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-135",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/9/crossheading/dealers-in-land-etc"
    },
    {
      "path": "section/136",
      "kind": "section",
      "number": "136",
      "heading": "Lease premiums etc: reduction of receipts",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-136",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9/crossheading/dealers-in-land-etc"
    },
    {
      "path": "part/3/chapter/9/crossheading/mineral-exploration-and-access",
      "kind": "crossheading",
      "number": null,
      "heading": "Mineral exploration and access",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9"
    },
    {
      "path": "section/137",
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      "number": "137",
      "heading": "Mineral exploration and access",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-137",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9/crossheading/mineral-exploration-and-access"
    },
    {
      "path": "part/3/chapter/9/crossheading/companies-liable-to-pool-betting-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Companies liable to pool betting duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9"
    },
    {
      "path": "section/138",
      "kind": "section",
      "number": "138",
      "heading": "Payments by companies liable to pool betting duty",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-138",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/9/crossheading/companies-liable-to-pool-betting-duty"
    },
    {
      "path": "part/3/chapter/9/crossheading/intermediaries-treated-as-making-employment-payments",
      "kind": "crossheading",
      "number": null,
      "heading": "Intermediaries treated as making employment payments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9"
    },
    {
      "path": "section/139",
      "kind": "section",
      "number": "139",
      "heading": "Deduction for deemed employment payment",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-139",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9/crossheading/intermediaries-treated-as-making-employment-payments"
    },
    {
      "path": "section/140",
      "kind": "section",
      "number": "140",
      "heading": "Special rules for partnerships",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-140",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9/crossheading/intermediaries-treated-as-making-employment-payments"
    },
    {
      "path": "part/3/chapter/9/crossheading/managed-service-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Managed service companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9"
    },
    {
      "path": "section/141",
      "kind": "section",
      "number": "141",
      "heading": "Deduction for deemed employment payments",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-141",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9/crossheading/managed-service-companies"
    },
    {
      "path": "chapter/9/crossheading/workers-services-provided-to-public-sector-through-intermediary",
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      "number": null,
      "heading": "Worker's services provided through intermediary to public authority or medium or large client",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/9"
    },
    {
      "path": "section/141A",
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      "number": "141A",
      "heading": "Intermediaries providing worker's services to public authority or medium or large client",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-141A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/9/crossheading/workers-services-provided-to-public-sector-through-intermediary"
    },
    {
      "path": "part/3/chapter/9/crossheading/waste-disposal",
      "kind": "crossheading",
      "number": null,
      "heading": "Waste disposal",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9"
    },
    {
      "path": "section/142",
      "kind": "section",
      "number": "142",
      "heading": "Deduction for site preparation expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-142",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9/crossheading/waste-disposal"
    },
    {
      "path": "section/143",
      "kind": "section",
      "number": "143",
      "heading": "Allocation of site preparation expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-143",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9/crossheading/waste-disposal"
    },
    {
      "path": "section/144",
      "kind": "section",
      "number": "144",
      "heading": "Site preparation expenditure: supplementary",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-144",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/9/crossheading/waste-disposal"
    },
    {
      "path": "section/145",
      "kind": "section",
      "number": "145",
      "heading": "Site restoration payments",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-145",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/9/crossheading/waste-disposal"
    },
    {
      "path": "part/3/chapter/9/crossheading/cemeteries-and-crematoria",
      "kind": "crossheading",
      "number": null,
      "heading": "Cemeteries and crematoria: interests in land",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/9"
    },
    {
      "path": "section/146",
      "kind": "section",
      "number": "146",
      "heading": "Cemeteries and crematoria: introduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-146",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9/crossheading/cemeteries-and-crematoria"
    },
    {
      "path": "section/147",
      "kind": "section",
      "number": "147",
      "heading": "Deduction for capital expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-147",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/9/crossheading/cemeteries-and-crematoria"
    },
    {
      "path": "section/148",
      "kind": "section",
      "number": "148",
      "heading": "Allocation of ancillary capital expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-148",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9/crossheading/cemeteries-and-crematoria"
    },
    {
      "path": "section/149",
      "kind": "section",
      "number": "149",
      "heading": "Exclusion of expenditure met by subsidies",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-149",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9/crossheading/cemeteries-and-crematoria"
    },
    {
      "path": "chapter/9/crossheading/crematoria-niches-memorials-and-inscriptions",
      "kind": "crossheading",
      "number": null,
      "heading": "Crematoria: niches, memorials and inscriptions",
      "url": null,
      "extent": null,
      "status": null,
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      "path": "section/149A",
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      "heading": "Niches, memorials and inscriptions: introduction",
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      "parent": "chapter/9/crossheading/crematoria-niches-memorials-and-inscriptions"
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      "path": "section/149B",
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      "number": "149B",
      "heading": "Allowable deductions: niches",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-149B",
      "extent": null,
      "status": null,
      "parent": "chapter/9/crossheading/crematoria-niches-memorials-and-inscriptions"
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      "path": "section/149C",
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      "heading": "Allowable deductions: memorials",
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      "extent": null,
      "status": null,
      "parent": "chapter/9/crossheading/crematoria-niches-memorials-and-inscriptions"
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      "path": "section/149D",
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      "number": "149D",
      "heading": "Allowable deductions: inscriptions",
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      "extent": null,
      "status": null,
      "parent": "chapter/9/crossheading/crematoria-niches-memorials-and-inscriptions"
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      "path": "section/149E",
      "kind": "section",
      "number": "149E",
      "heading": "Costs of the building",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-149E",
      "extent": null,
      "status": null,
      "parent": "chapter/9/crossheading/crematoria-niches-memorials-and-inscriptions"
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    {
      "path": "part/3/chapter/9/crossheading/sound-recordings",
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      "number": null,
      "heading": "Sound recordings",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9"
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    {
      "path": "section/150",
      "kind": "section",
      "number": "150",
      "heading": "Revenue nature of expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-150",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9/crossheading/sound-recordings"
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      "path": "section/151",
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      "number": "151",
      "heading": "Allocation of expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-151",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9/crossheading/sound-recordings"
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    {
      "path": "section/152",
      "kind": "section",
      "number": "152",
      "heading": "Interpretation of sections 150 and 151",
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      "status": null,
      "parent": "part/3/chapter/9/crossheading/sound-recordings"
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      "path": "part/3/chapter/9/crossheading/reserves-of-marketing-authorities-etc",
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      "heading": "Reserves of marketing authorities etc",
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      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9"
    },
    {
      "path": "section/153",
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      "number": "153",
      "heading": "Reserves of marketing authorities and certain other statutory bodies",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-153",
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      "status": null,
      "parent": "part/3/chapter/9/crossheading/reserves-of-marketing-authorities-etc"
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      "path": "section/154",
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      "heading": "Conditions to be met by reserve fund",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-154",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/9/crossheading/reserves-of-marketing-authorities-etc"
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      "path": "section/155",
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      "heading": "Interpretation of sections 153 and 154",
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      "status": null,
      "parent": "part/3/chapter/9/crossheading/reserves-of-marketing-authorities-etc"
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    {
      "path": "part/3/chapter/10",
      "kind": "chapter",
      "number": "10",
      "heading": "Trade profits: changes in trading stock",
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      "extent": null,
      "status": null,
      "parent": "part/3"
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    {
      "path": "part/3/chapter/10/crossheading/introduction",
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      "heading": "Introduction",
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      "extent": null,
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      "parent": "part/3/chapter/10"
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    {
      "path": "section/156",
      "kind": "section",
      "number": "156",
      "heading": "Meaning of “trading stock”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-156",
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      "status": null,
      "parent": "part/3/chapter/10/crossheading/introduction"
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    {
      "path": "part/3/chapter/10/crossheading/transfers-of-trading-stock-between-trade-and-trader",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfers of trading stock between trade and trader",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/10"
    },
    {
      "path": "section/157",
      "kind": "section",
      "number": "157",
      "heading": "Trading stock appropriated by trader",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-157",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/10/crossheading/transfers-of-trading-stock-between-trade-and-trader"
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    {
      "path": "section/158",
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      "number": "158",
      "heading": "Trading stock supplied by trader",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-158",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/10/crossheading/transfers-of-trading-stock-between-trade-and-trader"
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      "path": "part/3/chapter/10/crossheading/other-disposals-and-acquisitions-not-made-in-the-course-of-trade",
      "kind": "crossheading",
      "number": null,
      "heading": "Other disposals and acquisitions not made in the course of trade",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/10"
    },
    {
      "path": "section/159",
      "kind": "section",
      "number": "159",
      "heading": "Disposals not made in the course of trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-159",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/10/crossheading/other-disposals-and-acquisitions-not-made-in-the-course-of-trade"
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      "path": "section/160",
      "kind": "section",
      "number": "160",
      "heading": "Acquisitions not made in the course of trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-160",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/10/crossheading/other-disposals-and-acquisitions-not-made-in-the-course-of-trade"
    },
    {
      "path": "part/3/chapter/10/crossheading/relationship-with-transfer-pricing-rules",
      "kind": "crossheading",
      "number": null,
      "heading": "Relationship with transfer pricing rules",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/10"
    },
    {
      "path": "section/161",
      "kind": "section",
      "number": "161",
      "heading": "Transfer pricing rules to take precedence",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-161",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/10/crossheading/relationship-with-transfer-pricing-rules"
    },
    {
      "path": "part/3/chapter/11",
      "kind": "chapter",
      "number": "11",
      "heading": "Trade profits: valuation of stock on cessation of trade",
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      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/162",
      "kind": "section",
      "number": "162",
      "heading": "Valuation of trading stock on cessation",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-162",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/11"
    },
    {
      "path": "section/163",
      "kind": "section",
      "number": "163",
      "heading": "Meaning of “trading stock”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-163",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/11"
    },
    {
      "path": "section/164",
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      "number": "164",
      "heading": "Basis of valuation of trading stock",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-164",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/11"
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    {
      "path": "section/165",
      "kind": "section",
      "number": "165",
      "heading": "Sale basis of valuation: sale to unconnected person",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-165",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/11"
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    {
      "path": "section/166",
      "kind": "section",
      "number": "166",
      "heading": "Sale basis of valuation: sale to connected person",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-166",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/11"
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    {
      "path": "section/167",
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      "number": "167",
      "heading": "Sale basis of valuation: election by connected persons",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-167",
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      "parent": "part/3/chapter/11"
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      "path": "section/168",
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      "heading": "Connected persons",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/11"
    },
    {
      "path": "section/169",
      "kind": "section",
      "number": "169",
      "heading": "Cost to buyer of stock valued on sale basis of valuation",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-169",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/11"
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    {
      "path": "section/170",
      "kind": "section",
      "number": "170",
      "heading": "Meaning of “sale” and related expressions",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-170",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/11"
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    {
      "path": "section/171",
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      "number": "171",
      "heading": "Determination of questions",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-171",
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      "status": null,
      "parent": "part/3/chapter/11"
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    {
      "path": "part/3/chapter/12",
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      "heading": "Deductions from profits: unremittable amounts",
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      "extent": null,
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      "parent": "part/3"
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    {
      "path": "section/172",
      "kind": "section",
      "number": "172",
      "heading": "Application of Chapter",
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      "extent": null,
      "status": null,
      "parent": "part/3/chapter/12"
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    {
      "path": "section/173",
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      "number": "173",
      "heading": "Relief for unremittable amounts",
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      "status": null,
      "parent": "part/3/chapter/12"
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    {
      "path": "section/174",
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      "number": "174",
      "heading": "Restrictions on relief",
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      "parent": "part/3/chapter/12"
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      "path": "section/175",
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      "number": "175",
      "heading": "Withdrawal of relief",
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      "status": null,
      "parent": "part/3/chapter/12"
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    {
      "path": "part/3/chapter/13",
      "kind": "chapter",
      "number": "13",
      "heading": "Disposal and acquisition of know-how",
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      "parent": "part/3"
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      "path": "section/176",
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      "number": "176",
      "heading": "Meaning of “know-how” etc",
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      "status": null,
      "parent": "part/3/chapter/13"
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      "path": "section/177",
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      "heading": "Disposal of know-how if trade continues to be carried on",
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      "extent": null,
      "status": null,
      "parent": "part/3/chapter/13"
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      "path": "section/178",
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      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-178",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/13"
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      "path": "section/179",
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      "heading": "Seller controlled by buyer etc",
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      "parent": "part/3/chapter/13"
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    {
      "path": "part/3/chapter/14",
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    {
      "path": "part/3/chapter/14/crossheading/adjustment-on-change-of-basis",
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      "parent": "part/3/chapter/14"
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    {
      "path": "section/180",
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      "heading": "Application of Chapter",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/14/crossheading/adjustment-on-change-of-basis"
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      "path": "section/181",
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      "heading": "Giving effect to positive and negative adjustments",
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      "parent": "part/3/chapter/14/crossheading/adjustment-on-change-of-basis"
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      "path": "section/182",
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      "heading": "Calculation of the adjustment",
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      "parent": "part/3/chapter/14/crossheading/adjustment-on-change-of-basis"
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      "path": "part/3/chapter/14/crossheading/expenses-previously-brought-into-account",
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      "url": null,
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      "path": "section/183",
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      "heading": "No adjustment for certain expenses previously brought into account",
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      "status": null,
      "parent": "part/3/chapter/14/crossheading/expenses-previously-brought-into-account"
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    {
      "path": "part/3/chapter/14/crossheading/realising-or-writing-off-assets",
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      "parent": "part/3/chapter/14"
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      "path": "section/184",
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      "status": null,
      "parent": "part/3/chapter/14/crossheading/realising-or-writing-off-assets"
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    {
      "path": "part/3/chapter/14/crossheading/mark-to-market",
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      "path": "section/185",
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      "parent": "part/3/chapter/14/crossheading/mark-to-market"
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      "path": "section/186",
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      "heading": "Election for spreading if section 185 applies",
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      "extent": null,
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      "parent": "part/3/chapter/14/crossheading/mark-to-market"
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      "path": "section/187",
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      "heading": "Transfer of insurance business",
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      "extent": null,
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      "parent": "part/3/chapter/14/crossheading/mark-to-market"
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      "path": "part/3/chapter/15",
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      "heading": "Post-cessation receipts",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
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    {
      "path": "part/3/chapter/15/crossheading/charge-to-tax-on-postcessation-receipts",
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      "heading": "Charge to tax on post-cessation receipts",
      "url": null,
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      "parent": "part/3/chapter/15"
    },
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      "path": "section/188",
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      "extent": null,
      "status": null,
      "parent": "part/3/chapter/15/crossheading/charge-to-tax-on-postcessation-receipts"
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      "path": "section/189",
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      "heading": "Extent of charge to tax",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/15/crossheading/charge-to-tax-on-postcessation-receipts"
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    {
      "path": "part/3/chapter/15/crossheading/meaning-of-postcessation-receipts",
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      "number": null,
      "heading": "Meaning of “post-cessation receipts”",
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      "path": "section/190",
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      "heading": "Basic meaning of “post-cessation receipt”",
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      "extent": null,
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      "parent": "part/3/chapter/15/crossheading/meaning-of-postcessation-receipts"
    },
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      "path": "section/191",
      "kind": "section",
      "number": "191",
      "heading": "Other rules about what counts as post-cessation receipts",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-191",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/15/crossheading/meaning-of-postcessation-receipts"
    },
    {
      "path": "part/3/chapter/15/crossheading/sums-treated-as-postcessation-receipts",
      "kind": "crossheading",
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      "heading": "Sums treated as post-cessation receipts",
      "url": null,
      "extent": null,
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      "parent": "part/3/chapter/15"
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    {
      "path": "section/192",
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      "number": "192",
      "heading": "Debts paid after cessation",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-192",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/15/crossheading/sums-treated-as-postcessation-receipts"
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      "path": "section/193",
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      "number": "193",
      "heading": "Debts released after cessation",
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      "status": null,
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      "path": "section/194",
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      "heading": "Transfer of rights if transferee does not carry on trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-194",
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      "status": null,
      "parent": "part/3/chapter/15/crossheading/sums-treated-as-postcessation-receipts"
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      "path": "section/203",
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      "heading": "Overview of Chapter",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "heading": "Meaning of “property business”",
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      "path": "part/4/chapter/2/crossheading/generating-income-from-land",
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      "parent": "part/4/chapter/2/crossheading/generating-income-from-land"
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      "path": "part/4/chapter/3",
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      "path": "part/4/chapter/3/crossheading/charge-to-tax-on-profits-of-a-property-business",
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      "heading": "Charge to tax on profits of a property business",
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      "path": "section/209",
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      "heading": "Charge to tax on profits of a property business",
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      "status": null,
      "parent": "part/4/chapter/3/crossheading/charge-to-tax-on-profits-of-a-property-business"
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      "path": "part/4/chapter/3/crossheading/calculation-of-profits",
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      "path": "section/210",
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      "status": null,
      "parent": "part/4/chapter/3/crossheading/calculation-of-profits"
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      "path": "section/211",
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      "heading": "Loan relationships and derivative contracts",
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      "parent": "part/4/chapter/3/crossheading/calculation-of-profits"
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      "path": "section/212",
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      "heading": "Items treated as receipts and expenses",
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      "path": "section/213",
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      "heading": "Certain amounts brought into account under Part 3",
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      "path": "section/214",
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      "status": null,
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      "path": "part/4/chapter/4",
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      "path": "part/4/chapter/4/crossheading/introduction",
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      "path": "section/215",
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      "heading": "Overview of Chapter",
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      "path": "part/4/chapter/4/crossheading/amounts-treated-as-receipts-leases",
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      "heading": "Payment of tax by instalments",
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      "path": "section/237",
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      "heading": "Statement of accuracy for purposes of section 222",
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      "heading": "Claim for repayment of tax payable by virtue of section 224",
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      "heading": "Meaning of “mineral lease or agreement” and “mineral royalties”",
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      "path": "part/4/chapter/8",
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      "extent": null,
      "status": null,
      "parent": "part/4/chapter/8/crossheading/charge-to-tax-on-rent-receivable-for-uk-electricline-wayleaves"
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      "heading": "Meaning of “rent receivable for a UK electric-line wayleave”",
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      "extent": null,
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      "heading": "Extent of charge to tax",
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      "parent": "part/4/chapter/8/crossheading/charge-to-tax-on-rent-receivable-for-uk-electricline-wayleaves"
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      "status": null,
      "parent": "part/4/chapter/9/crossheading/meaning-of-postcessation-receipts"
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      "heading": "Profits and deficits to be calculated using credits and debits given by this Part",
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      "parent": "part/5/chapter/1/crossheading/how-profits-and-deficits-from-loan-relationships-are-dealt-with"
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      "heading": "Charge to tax on non-trading profits",
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      "status": null,
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      "heading": "Introduction to sections 316 and 318",
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      "path": "section/316",
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      "number": "316",
      "heading": "Change of basis of accounting involving change of value",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-316",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/3/crossheading/adjustments-on-change-of-accounting-policy"
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      "path": "section/317",
      "kind": "section",
      "number": "317",
      "heading": "Carrying value",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-317",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5/chapter/3/crossheading/adjustments-on-change-of-accounting-policy"
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      "path": "section/318",
      "kind": "section",
      "number": "318",
      "heading": "Change of accounting basis following cessation of loan relationship",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-318",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/3/crossheading/adjustments-on-change-of-accounting-policy"
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      "path": "section/319",
      "kind": "section",
      "number": "319",
      "heading": "General power to make regulations about changes in accounting policy",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-319",
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      "status": null,
      "parent": "part/5/chapter/3/crossheading/adjustments-on-change-of-accounting-policy"
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      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/3"
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    {
      "path": "section/320",
      "kind": "section",
      "number": "320",
      "heading": "Credits and debits treated as relating to capital expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-320",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/3/crossheading/rules-differing-from-generally-accepted-accounting-practice"
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      "path": "section/320A",
      "kind": "section",
      "number": "320A",
      "heading": "Amounts recognised in other comprehensive income and not transferred to profit or loss",
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      "extent": null,
      "status": null,
      "parent": "part/5/chapter/3/crossheading/rules-differing-from-generally-accepted-accounting-practice"
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      "path": "section/320B",
      "kind": "section",
      "number": "320B",
      "heading": "Hybrid capital instruments: amounts recognised in equity",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-320B",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/3/crossheading/rules-differing-from-generally-accepted-accounting-practice"
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      "path": "section/321",
      "kind": "section",
      "number": "321",
      "heading": "Credits and debits recognised in equity",
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      "parent": "part/5/chapter/3/crossheading/rules-differing-from-generally-accepted-accounting-practice"
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      "path": "section/321A",
      "kind": "section",
      "number": "321A",
      "heading": "Restriction on debits resulting from release of loans to participators etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-321A",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/3/crossheading/rules-differing-from-generally-accepted-accounting-practice"
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      "path": "section/322",
      "kind": "section",
      "number": "322",
      "heading": "Release of debts: cases where credits not required to be brought into account",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/3/crossheading/rules-differing-from-generally-accepted-accounting-practice"
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      "path": "section/323",
      "kind": "section",
      "number": "323",
      "heading": "Meaning of expressions relating to insolvency etc",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/3/crossheading/rules-differing-from-generally-accepted-accounting-practice"
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      "path": "section/323A",
      "kind": "section",
      "number": "323A",
      "heading": "Substantial modification: cases where credits not required to be brought into account",
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      "extent": null,
      "status": null,
      "parent": "part/5/chapter/3/crossheading/rules-differing-from-generally-accepted-accounting-practice"
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      "path": "section/323B",
      "kind": "section",
      "number": "323B",
      "heading": "Insurers in financial difficulties: write-down orders",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-323B",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/3/crossheading/rules-differing-from-generally-accepted-accounting-practice"
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      "path": "section/324",
      "kind": "section",
      "number": "324",
      "heading": "Restriction on debits resulting from revaluation",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-324",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/3/crossheading/rules-differing-from-generally-accepted-accounting-practice"
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      "path": "section/325",
      "kind": "section",
      "number": "325",
      "heading": "Restriction on credits resulting from reversal of disallowed debits",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-325",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/3/crossheading/rules-differing-from-generally-accepted-accounting-practice"
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      "path": "section/326",
      "kind": "section",
      "number": "326",
      "heading": "Writing off government investments",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-326",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/3/crossheading/rules-differing-from-generally-accepted-accounting-practice"
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      "path": "section/327",
      "kind": "section",
      "number": "327",
      "heading": "Disallowance of imported losses etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-327",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/3/crossheading/rules-differing-from-generally-accepted-accounting-practice"
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    {
      "path": "part/5/chapter/3/crossheading/exchange-gains-and-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "Exchange gains and losses",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/3"
    },
    {
      "path": "section/328",
      "kind": "section",
      "number": "328",
      "heading": "Exchange gains and losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-328",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/3/crossheading/exchange-gains-and-losses"
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      "path": "section/328A",
      "kind": "section",
      "number": "328A",
      "heading": "Arrangements that have a “one-way exchange effect”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-328A",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/3/crossheading/exchange-gains-and-losses"
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      "path": "section/328B",
      "kind": "section",
      "number": "328B",
      "heading": "Meaning of “relevant exchange gain” and “relevant exchange loss”",
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      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/3/crossheading/exchange-gains-and-losses"
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      "path": "section/328C",
      "kind": "section",
      "number": "328C",
      "heading": "Meaning of “test day”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-328C",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/3/crossheading/exchange-gains-and-losses"
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      "path": "section/328D",
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      "number": "328D",
      "heading": "Counterfactual currency movement assumptions",
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      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/3/crossheading/exchange-gains-and-losses"
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      "path": "section/328E",
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      "number": "328E",
      "heading": "Counterfactual currency movement assumptions: treatment of options",
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      "status": "repealed",
      "parent": "part/5/chapter/3/crossheading/exchange-gains-and-losses"
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      "path": "section/328F",
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      "number": "328F",
      "heading": "Meaning of “option”",
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      "parent": "part/5/chapter/3/crossheading/exchange-gains-and-losses"
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      "path": "section/328G",
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      "number": "328G",
      "heading": "Meaning of “relevant contingent contract” and “operative condition”",
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      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/3/crossheading/exchange-gains-and-losses"
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      "path": "section/328H",
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      "number": "328H",
      "heading": "Other interpretative provisions",
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      "status": "repealed",
      "parent": "part/5/chapter/3/crossheading/exchange-gains-and-losses"
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    {
      "path": "part/5/chapter/3/crossheading/preloan-relationship-abortive-and-pretrading-expenses",
      "kind": "crossheading",
      "number": null,
      "heading": "Pre-loan relationship, abortive and pre-trading expenses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/3"
    },
    {
      "path": "section/329",
      "kind": "section",
      "number": "329",
      "heading": "Pre-loan relationship and abortive expenses",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/3/crossheading/preloan-relationship-abortive-and-pretrading-expenses"
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      "path": "section/330",
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      "number": "330",
      "heading": "Debits in respect of pre-trading expenditure",
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      "status": null,
      "parent": "part/5/chapter/3/crossheading/preloan-relationship-abortive-and-pretrading-expenses"
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    {
      "path": "chapter/3/crossheading/precommencement-debits-of-property-businesses-etc-of-nonuk-resident-companies",
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      "number": null,
      "heading": "Pre-commencement debits of property businesses etc of non-UK resident companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/3"
    },
    {
      "path": "section/330ZA",
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      "number": "330ZA",
      "heading": "Debits referable to times before UK property business etc carried on",
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      "status": null,
      "parent": "chapter/3/crossheading/precommencement-debits-of-property-businesses-etc-of-nonuk-resident-companies"
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      "path": "chapter/3/crossheading/company-is-not-or-has-ceased-to-be-party-to-loan-relationship",
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      "number": null,
      "heading": "Company is not, or has ceased to be, party to loan relationship",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/3"
    },
    {
      "path": "section/330A",
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      "heading": "Company is not, or has ceased to be, party to loan relationship",
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      "extent": null,
      "status": null,
      "parent": "chapter/3/crossheading/company-is-not-or-has-ceased-to-be-party-to-loan-relationship"
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      "status": null,
      "parent": "chapter/3/crossheading/company-is-not-or-has-ceased-to-be-party-to-loan-relationship"
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      "path": "section/330C",
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      "heading": "Avoidance of double charge",
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      "extent": null,
      "status": null,
      "parent": "chapter/3/crossheading/company-is-not-or-has-ceased-to-be-party-to-loan-relationship"
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    {
      "path": "part/5/chapter/3/crossheading/company-ceasing-to-be-party-to-loan-relationship",
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      "heading": "Company ceasing to be party to loan relationship",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/3"
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      "path": "section/331",
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      "parent": "part/5/chapter/3/crossheading/company-ceasing-to-be-party-to-loan-relationship"
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      "path": "section/332",
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      "heading": "Repo, stock lending and other transactions",
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      "parent": "part/5/chapter/3/crossheading/company-ceasing-to-be-party-to-loan-relationship"
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    {
      "path": "part/5/chapter/3/crossheading/company-moving-abroad",
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      "heading": "Company moving abroad",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/3"
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    {
      "path": "section/333",
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      "heading": "Company ceasing to be UK resident",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/3/crossheading/company-moving-abroad"
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      "path": "section/334",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/3/crossheading/company-moving-abroad"
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    {
      "path": "part/5/chapter/4",
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      "heading": "Continuity of treatment on transfers within groups or on reorganisations",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
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    {
      "path": "part/5/chapter/4/crossheading/application-of-this-chapter",
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      "heading": "Application of this Chapter",
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      "path": "section/335",
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      "heading": "Introduction to Chapter",
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      "extent": null,
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      "parent": "part/5/chapter/4/crossheading/application-of-this-chapter"
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      "path": "section/336",
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      "heading": "Transfers of loans on group transactions",
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      "status": null,
      "parent": "part/5/chapter/4/crossheading/application-of-this-chapter"
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      "path": "section/337",
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      "status": null,
      "parent": "part/5/chapter/4/crossheading/application-of-this-chapter"
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      "path": "section/338",
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      "heading": "Meaning of company replacing another as party to loan relationship",
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      "extent": null,
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      "parent": "part/5/chapter/4/crossheading/application-of-this-chapter"
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      "path": "section/339",
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      "number": "339",
      "heading": "Issues of new securities on certain cross-border reorganisations",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-339",
      "extent": null,
      "status": null,
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    {
      "path": "part/5/chapter/4/crossheading/continuity-of-treatment-transfer-of-loan-at-notional-carrying-value",
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      "heading": "Continuity of treatment: transfer of loan at notional carrying value",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4"
    },
    {
      "path": "section/340",
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      "heading": "Group transfers and transfers of insurance business: transfer at notional carrying value",
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      "status": null,
      "parent": "part/5/chapter/4/crossheading/continuity-of-treatment-transfer-of-loan-at-notional-carrying-value"
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      "path": "section/341",
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      "number": "341",
      "heading": "Transferor using fair value accounting",
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      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/continuity-of-treatment-transfer-of-loan-at-notional-carrying-value"
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      "path": "section/342",
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      "heading": "Issues of new securities on reorganisations: disposal at notional carrying value",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/4/crossheading/continuity-of-treatment-transfer-of-loan-at-notional-carrying-value"
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      "path": "section/343",
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      "number": "343",
      "heading": "Receiving company using fair value accounting",
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      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/continuity-of-treatment-transfer-of-loan-at-notional-carrying-value"
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    {
      "path": "part/5/chapter/4/crossheading/transferee-leaving-group-after-replacing-transferor-as-party-to-loan-relationship",
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      "number": null,
      "heading": "Transferee leaving group after replacing transferor as party to loan relationship",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4"
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    {
      "path": "section/344",
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      "number": "344",
      "heading": "Introduction",
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      "path": "section/345",
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      "heading": "Transferee leaving group otherwise than because of exempt distribution",
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      "status": null,
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      "path": "section/346",
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      "number": "346",
      "heading": "Transferee leaving group because of exempt distribution",
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      "parent": "part/5/chapter/4/crossheading/transferee-leaving-group-after-replacing-transferor-as-party-to-loan-relationship"
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    {
      "path": "part/5/chapter/4/crossheading/disapplication-of-chapter-where-transferor-party-to-avoidance",
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      "number": null,
      "heading": "Disapplication of Chapter where transferor party to avoidance",
      "url": null,
      "extent": null,
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      "parent": "part/5/chapter/4"
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    {
      "path": "section/347",
      "kind": "section",
      "number": "347",
      "heading": "Disapplication of Chapter where transferor party to avoidance",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-347",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5/chapter/4/crossheading/disapplication-of-chapter-where-transferor-party-to-avoidance"
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    {
      "path": "part/5/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Connected companies relationships: introduction and general",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
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    {
      "path": "section/348",
      "kind": "section",
      "number": "348",
      "heading": "Introduction: meaning of “connected companies relationship”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-348",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/5"
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    {
      "path": "section/349",
      "kind": "section",
      "number": "349",
      "heading": "Application of amortised cost basis to connected companies relationships",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-349",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/5"
    },
    {
      "path": "section/350",
      "kind": "section",
      "number": "350",
      "heading": "Companies beginning to be connected",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-350",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5/chapter/5"
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    {
      "path": "section/351",
      "kind": "section",
      "number": "351",
      "heading": "Companies ceasing to be connected",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-351",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5/chapter/5"
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    {
      "path": "section/352",
      "kind": "section",
      "number": "352",
      "heading": "Disregard of related transactions",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-352",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/5"
    },
    {
      "path": "section/352A",
      "kind": "section",
      "number": "352A",
      "heading": "Exclusion of credits on reversal of disregarded loss",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-352A",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/5"
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    {
      "path": "section/352B",
      "kind": "section",
      "number": "352B",
      "heading": "Eliminating tax mismatch for loan relationships with qualifying link",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-352B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/5"
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    {
      "path": "part/5/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Connected companies relationships: impairment losses and releases of debts",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "part/5/chapter/6/crossheading/introduction",
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      "number": null,
      "heading": "Introduction",
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      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6"
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    {
      "path": "section/353",
      "kind": "section",
      "number": "353",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-353",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/6/crossheading/introduction"
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    {
      "path": "part/5/chapter/6/crossheading/exclusion-of-debits-for-impaired-or-released-connected-companies-debts",
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      "number": null,
      "heading": "Exclusion of debits for impaired or released connected companies debts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6"
    },
    {
      "path": "section/354",
      "kind": "section",
      "number": "354",
      "heading": "Exclusion of debits for impaired or released connected companies debts",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-354",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/6/crossheading/exclusion-of-debits-for-impaired-or-released-connected-companies-debts"
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      "path": "section/355",
      "kind": "section",
      "number": "355",
      "heading": "Cessation of connection",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-355",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/exclusion-of-debits-for-impaired-or-released-connected-companies-debts"
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    {
      "path": "section/356",
      "kind": "section",
      "number": "356",
      "heading": "Exception to section 354: swapping debt for equity",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-356",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/exclusion-of-debits-for-impaired-or-released-connected-companies-debts"
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    {
      "path": "section/357",
      "kind": "section",
      "number": "357",
      "heading": "Exception to section 354: insolvent creditors",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-357",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/exclusion-of-debits-for-impaired-or-released-connected-companies-debts"
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    {
      "path": "part/5/chapter/6/crossheading/exclusion-of-credits-for-connected-companies-debts-on-release-or-reversal-of-impairments",
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      "number": null,
      "heading": "Exclusion of credits for connected companies debts on release or reversal of impairments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/6"
    },
    {
      "path": "section/358",
      "kind": "section",
      "number": "358",
      "heading": "Exclusion of credits on release of connected companies debts: general",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-358",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/6/crossheading/exclusion-of-credits-for-connected-companies-debts-on-release-or-reversal-of-impairments"
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    {
      "path": "section/359",
      "kind": "section",
      "number": "359",
      "heading": "Exclusion of credits on release of connected companies debts during creditor's insolvency",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-359",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/6/crossheading/exclusion-of-credits-for-connected-companies-debts-on-release-or-reversal-of-impairments"
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    {
      "path": "section/360",
      "kind": "section",
      "number": "360",
      "heading": "Exclusion of credits on reversal of impairments of connected companies debts",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-360",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/exclusion-of-credits-for-connected-companies-debts-on-release-or-reversal-of-impairments"
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    {
      "path": "part/5/chapter/6/crossheading/deemed-debt-releases-on-impaired-debts-becoming-held-by-connected-company",
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      "number": null,
      "heading": "Deemed debt releases on impaired debts becoming held by connected company",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/6"
    },
    {
      "path": "section/361",
      "kind": "section",
      "number": "361",
      "heading": "Acquisition of creditor rights by connected company at undervalue",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-361",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/6/crossheading/deemed-debt-releases-on-impaired-debts-becoming-held-by-connected-company"
    },
    {
      "path": "section/361A",
      "kind": "section",
      "number": "361A",
      "heading": "The corporate rescue exception",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-361A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5/chapter/6/crossheading/deemed-debt-releases-on-impaired-debts-becoming-held-by-connected-company"
    },
    {
      "path": "section/361B",
      "kind": "section",
      "number": "361B",
      "heading": "The debt-for-debt exception",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-361B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5/chapter/6/crossheading/deemed-debt-releases-on-impaired-debts-becoming-held-by-connected-company"
    },
    {
      "path": "section/361C",
      "kind": "section",
      "number": "361C",
      "heading": "The equity-for-debt exception",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-361C",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/deemed-debt-releases-on-impaired-debts-becoming-held-by-connected-company"
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      "path": "section/361D",
      "kind": "section",
      "number": "361D",
      "heading": "Corporate rescue: debt released shortly after acquisition",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-361D",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/deemed-debt-releases-on-impaired-debts-becoming-held-by-connected-company"
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    {
      "path": "section/362",
      "kind": "section",
      "number": "362",
      "heading": "Parties becoming connected where creditor's rights subject to impairment adjustment etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-362",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/6/crossheading/deemed-debt-releases-on-impaired-debts-becoming-held-by-connected-company"
    },
    {
      "path": "section/362A",
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      "number": "362A",
      "heading": "Corporate rescue: debt released shortly after connection arises",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-362A",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/deemed-debt-releases-on-impaired-debts-becoming-held-by-connected-company"
    },
    {
      "path": "section/363",
      "kind": "section",
      "number": "363",
      "heading": "Companies connected for sections 361 to 362A",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-363",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/6/crossheading/deemed-debt-releases-on-impaired-debts-becoming-held-by-connected-company"
    },
    {
      "path": "section/363A",
      "kind": "section",
      "number": "363A",
      "heading": "Arrangements for avoiding section 361 or 362",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-363A",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/deemed-debt-releases-on-impaired-debts-becoming-held-by-connected-company"
    },
    {
      "path": "part/5/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "Group relief claims involving impaired or released consortium debts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/364",
      "kind": "section",
      "number": "364",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-364",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/7"
    },
    {
      "path": "section/365",
      "kind": "section",
      "number": "365",
      "heading": "Reduction of impairment loss debits where group relief claimed",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-365",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/7"
    },
    {
      "path": "section/366",
      "kind": "section",
      "number": "366",
      "heading": "Effect where credit for release brought into account on amortised cost basis",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-366",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/7"
    },
    {
      "path": "section/367",
      "kind": "section",
      "number": "367",
      "heading": "Reduction of credits exceeding impairment losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-367",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/7"
    },
    {
      "path": "section/368",
      "kind": "section",
      "number": "368",
      "heading": "Reduction of claims where there are earlier net consortium debits",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-368",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/7"
    },
    {
      "path": "section/369",
      "kind": "section",
      "number": "369",
      "heading": "Carry forward of claims where there are no net consortium debits",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-369",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/7"
    },
    {
      "path": "section/370",
      "kind": "section",
      "number": "370",
      "heading": "Group accounting periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-370",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/7"
    },
    {
      "path": "section/371",
      "kind": "section",
      "number": "371",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-371",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/7"
    },
    {
      "path": "part/5/chapter/8",
      "kind": "chapter",
      "number": "8",
      "heading": "Connected parties relationships: late interest",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/372",
      "kind": "section",
      "number": "372",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-372",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/8"
    },
    {
      "path": "section/373",
      "kind": "section",
      "number": "373",
      "heading": "Late interest treated as not accruing until paid in some cases",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-373",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/8"
    },
    {
      "path": "section/374",
      "kind": "section",
      "number": "374",
      "heading": "Connection between debtor and person standing in position of creditor",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-374",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5/chapter/8"
    },
    {
      "path": "section/375",
      "kind": "section",
      "number": "375",
      "heading": "Loans to close companies by participators etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-375",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/8"
    },
    {
      "path": "section/376",
      "kind": "section",
      "number": "376",
      "heading": "Interpretation of section 375",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-376",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/8"
    },
    {
      "path": "section/377",
      "kind": "section",
      "number": "377",
      "heading": "Party to loan relationship having major interest in other party",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-377",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5/chapter/8"
    },
    {
      "path": "section/378",
      "kind": "section",
      "number": "378",
      "heading": "Loans by trustees of occupational pension schemes",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-378",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/8"
    },
    {
      "path": "section/379",
      "kind": "section",
      "number": "379",
      "heading": "Persons indirectly standing in the position of creditor",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-379",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/8"
    },
    {
      "path": "part/5/chapter/9",
      "kind": "chapter",
      "number": "9",
      "heading": "Partnerships involving companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/380",
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      "heading": "Partnerships involving companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-380",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/9"
    },
    {
      "path": "section/381",
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      "number": "381",
      "heading": "Determinations of credits and debits by company partners: general",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-381",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/9"
    },
    {
      "path": "section/382",
      "kind": "section",
      "number": "382",
      "heading": "Company partners using fair value accounting",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-382",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/9"
    },
    {
      "path": "section/383",
      "kind": "section",
      "number": "383",
      "heading": "Lending between partners and the partnership",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-383",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/9"
    },
    {
      "path": "section/384",
      "kind": "section",
      "number": "384",
      "heading": "Treatment of exchange gains and losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-384",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/9"
    },
    {
      "path": "section/385",
      "kind": "section",
      "number": "385",
      "heading": "Company partners' shares where firm owns deeply discounted securities",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-385",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/9"
    },
    {
      "path": "part/5/chapter/10",
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      "number": "10",
      "heading": "Insurance companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "part/5/chapter/10/crossheading/introduction",
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      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/10"
    },
    {
      "path": "section/386",
      "kind": "section",
      "number": "386",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-386",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/10/crossheading/introduction"
    },
    {
      "path": "part/5/chapter/10/crossheading/treatment-of-deficit-on-basic-life-assurance-and-general-annuity-business",
      "kind": "crossheading",
      "number": null,
      "heading": "Treatment of deficit on basic life assurance and general annuity business",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/10"
    },
    {
      "path": "section/387",
      "kind": "section",
      "number": "387",
      "heading": "Treatment of deficit on basic life assurance and general annuity business: introduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-387",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/10/crossheading/treatment-of-deficit-on-basic-life-assurance-and-general-annuity-business"
    },
    {
      "path": "section/388",
      "kind": "section",
      "number": "388",
      "heading": "Basic rule: deficit set off against income and gains of deficit period",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-388",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/10/crossheading/treatment-of-deficit-on-basic-life-assurance-and-general-annuity-business"
    },
    {
      "path": "section/389",
      "kind": "section",
      "number": "389",
      "heading": "Claim to carry back deficit",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-389",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/10/crossheading/treatment-of-deficit-on-basic-life-assurance-and-general-annuity-business"
    },
    {
      "path": "section/390",
      "kind": "section",
      "number": "390",
      "heading": "Meaning of “available profits”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-390",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/10/crossheading/treatment-of-deficit-on-basic-life-assurance-and-general-annuity-business"
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      "path": "section/391",
      "kind": "section",
      "number": "391",
      "heading": "Carry forward of surplus deficit to next accounting period",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-391",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/10/crossheading/treatment-of-deficit-on-basic-life-assurance-and-general-annuity-business"
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      "path": "part/5/chapter/10/crossheading/exclusion-of-loan-relationships-of-members-of-lloyds",
      "kind": "crossheading",
      "number": null,
      "heading": "Exclusion of loan relationships of members of Lloyd's",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/10"
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    {
      "path": "section/392",
      "kind": "section",
      "number": "392",
      "heading": "Exclusion of loan relationships of members of Lloyd's",
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      "extent": null,
      "status": null,
      "parent": "part/5/chapter/10/crossheading/exclusion-of-loan-relationships-of-members-of-lloyds"
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    {
      "path": "part/5/chapter/10/crossheading/determination-of-questions-requiring-apportionments",
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      "heading": "...",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/10"
    },
    {
      "path": "section/393",
      "kind": "section",
      "number": "393",
      "heading": "General rules for some debtor relationships",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-393",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5/chapter/10/crossheading/determination-of-questions-requiring-apportionments"
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      "path": "section/394",
      "kind": "section",
      "number": "394",
      "heading": "Special rules for some debtor relationships",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-394",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5/chapter/10/crossheading/determination-of-questions-requiring-apportionments"
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    {
      "path": "part/5/chapter/11",
      "kind": "chapter",
      "number": "11",
      "heading": "Other special kinds of company",
      "url": null,
      "extent": null,
      "status": null,
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    {
      "path": "part/5/chapter/11/crossheading/investment-trusts-and-venture-capital-trusts-creditor-relationships",
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      "number": null,
      "heading": "Investment trusts' and venture capital trusts' creditor relationships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/11"
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    {
      "path": "section/395",
      "kind": "section",
      "number": "395",
      "heading": "Investment trusts: profits or losses of a capital nature",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-395",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/11/crossheading/investment-trusts-and-venture-capital-trusts-creditor-relationships"
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      "path": "section/396",
      "kind": "section",
      "number": "396",
      "heading": "Venture capital trusts: profits or losses of a capital nature",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-396",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/11/crossheading/investment-trusts-and-venture-capital-trusts-creditor-relationships"
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      "path": "part/5/chapter/11/crossheading/credit-unions",
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      "number": null,
      "heading": "Credit unions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/11"
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      "path": "section/397",
      "kind": "section",
      "number": "397",
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      "extent": null,
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      "parent": "part/5/chapter/11/crossheading/credit-unions"
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    {
      "path": "part/5/chapter/12",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "part/5/chapter/12/crossheading/introduction",
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      "heading": "Introduction",
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      "extent": null,
      "status": null,
      "parent": "part/5/chapter/12"
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      "path": "section/398",
      "kind": "section",
      "number": "398",
      "heading": "Overview of Chapter",
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      "status": null,
      "parent": "part/5/chapter/12/crossheading/introduction"
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      "path": "part/5/chapter/12/crossheading/giltedged-securities",
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      "heading": "Index-linked gilt-edged securities",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/12"
    },
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      "path": "section/399",
      "kind": "section",
      "number": "399",
      "heading": "Basic rules",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/12/crossheading/giltedged-securities"
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      "path": "section/400",
      "kind": "section",
      "number": "400",
      "heading": "Adjustments for changes in index",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-400",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/12/crossheading/giltedged-securities"
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      "path": "section/400A",
      "kind": "section",
      "number": "400A",
      "heading": "Adjustments for changes in index: relevant hedging schemes",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/12/crossheading/giltedged-securities"
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      "path": "section/400B",
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      "number": "400B",
      "heading": "Interpretation of section 400A: economic profits and losses",
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      "extent": null,
      "status": null,
      "parent": "part/5/chapter/12/crossheading/giltedged-securities"
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      "path": "section/400C",
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      "number": "400C",
      "heading": "Meaning of “associated with”",
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      "extent": null,
      "status": null,
      "parent": "part/5/chapter/12/crossheading/giltedged-securities"
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    {
      "path": "part/5/chapter/12/crossheading/other-giltedged-securities",
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      "heading": "Other gilt-edged securities",
      "url": null,
      "extent": null,
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      "parent": "part/5/chapter/12"
    },
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      "path": "section/401",
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      "number": "401",
      "heading": "Gilt strips",
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      "status": null,
      "parent": "part/5/chapter/12"
    },
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      "path": "section/402",
      "kind": "section",
      "number": "402",
      "heading": "Market value of securities",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-402",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/12"
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      "path": "section/403",
      "kind": "section",
      "number": "403",
      "heading": "Meaning of “strip”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-403",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/12"
    },
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      "path": "section/404",
      "kind": "section",
      "number": "404",
      "heading": "Restriction on deductions etc relating to FOTRA securities",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-404",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/12"
    },
    {
      "path": "section/405",
      "kind": "section",
      "number": "405",
      "heading": "Certain non-UK residents with interest on 3½% War Loan 1952 Or After",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-405",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/12"
    },
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      "path": "part/5/chapter/12/crossheading/deeply-discounted-securities-connected-companies-and-close-companies",
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      "number": null,
      "heading": "Deeply discounted securities: connected companies and close companies",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/12"
    },
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      "path": "section/406",
      "kind": "section",
      "number": "406",
      "heading": "Introduction",
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      "status": null,
      "parent": "part/5/chapter/12/crossheading/deeply-discounted-securities-connected-companies-and-close-companies"
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      "path": "section/407",
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      "number": "407",
      "heading": "Postponement until redemption of debits for connected companies' deeply discounted securities",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/5/chapter/12/crossheading/deeply-discounted-securities-connected-companies-and-close-companies"
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      "path": "section/408",
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      "number": "408",
      "heading": "Companies connected for section 407",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-408",
      "extent": "E+W+S+N.I.",
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      "parent": "part/5/chapter/12/crossheading/deeply-discounted-securities-connected-companies-and-close-companies"
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      "path": "section/409",
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      "number": "409",
      "heading": "Postponement until redemption of debits for close companies' deeply discounted securities",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-409",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/12/crossheading/deeply-discounted-securities-connected-companies-and-close-companies"
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      "path": "section/410",
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      "number": "410",
      "heading": "Exceptions to section 409",
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      "status": null,
      "parent": "part/5/chapter/12/crossheading/deeply-discounted-securities-connected-companies-and-close-companies"
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      "path": "section/411",
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      "number": "411",
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      "status": null,
      "parent": "part/5/chapter/12/crossheading/deeply-discounted-securities-connected-companies-and-close-companies"
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      "path": "section/412",
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      "number": "412",
      "heading": "Persons indirectly standing in the position of creditor",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-412",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/12/crossheading/deeply-discounted-securities-connected-companies-and-close-companies"
    },
    {
      "path": "part/5/chapter/12/crossheading/funding-bonds",
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      "number": null,
      "heading": "Funding bonds",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/12"
    },
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      "path": "section/413",
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      "number": "413",
      "heading": "Issue of funding bonds",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/12/crossheading/funding-bonds"
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      "path": "section/414",
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      "heading": "Redemption of funding bonds",
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      "parent": "part/5/chapter/12/crossheading/funding-bonds"
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    {
      "path": "part/5/chapter/12/crossheading/derivatives",
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      "heading": "Derivatives",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/12"
    },
    {
      "path": "section/415",
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      "number": "415",
      "heading": "Loan relationships with embedded derivatives",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-415",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/12/crossheading/derivatives"
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    {
      "path": "section/416",
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      "number": "416",
      "heading": "Election for application of sections 415 and 585",
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      "status": null,
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      "path": "section/417",
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      "number": "417",
      "heading": "Further provisions about elections under section 416",
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      "extent": null,
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      "parent": "part/5/chapter/12/crossheading/derivatives"
    },
    {
      "path": "section/418",
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      "number": "418",
      "heading": "Loan relationships involving connected debtor and creditor where debits exceed credits",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-418",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/12/crossheading/derivatives"
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      "path": "section/418A",
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      "heading": "Cases involving host contract",
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      "path": "section/419",
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      "status": null,
      "parent": "part/5/chapter/12/crossheading/derivatives"
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    {
      "path": "part/5/chapter/12/crossheading/options-etc",
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      "path": "section/420",
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      "path": "chapter/12/crossheading/hybrid-capital-instruments",
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      "url": null,
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    },
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      "path": "section/420A",
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    {
      "path": "part/5/chapter/13",
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      "heading": "European cross-border transfers of business",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
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    {
      "path": "part/5/chapter/13/crossheading/introduction",
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      "heading": "Introduction",
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      "path": "section/421",
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      "number": "421",
      "heading": "Introduction to Chapter",
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    {
      "path": "part/5/chapter/13/crossheading/transfers-of-loan-relationships-at-notional-carrying-value",
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      "heading": "Transfers of loan relationships at notional carrying value",
      "url": null,
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      "path": "section/422",
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      "heading": "Transfer of loan relationship at notional carrying value",
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      "status": null,
      "parent": "part/5/chapter/13/crossheading/transfers-of-loan-relationships-at-notional-carrying-value"
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      "path": "section/423",
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      "heading": "Transferor using fair value accounting",
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      "extent": null,
      "status": null,
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      "path": "section/424",
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      "number": "424",
      "heading": "Reorganisations involving loan relationships",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/13/crossheading/transfers-of-loan-relationships-at-notional-carrying-value"
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      "path": "section/425",
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      "number": "425",
      "heading": "Original holder using fair value accounting",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-425",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/13/crossheading/transfers-of-loan-relationships-at-notional-carrying-value"
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    {
      "path": "part/5/chapter/13/crossheading/exception-for-tax-avoidance-cases",
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      "path": "section/426",
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      "heading": "Tax avoidance etc",
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      "parent": "part/5/chapter/13/crossheading/exception-for-tax-avoidance-cases"
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    {
      "path": "section/427",
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      "heading": "Procedure on application for clearance",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/13/crossheading/exception-for-tax-avoidance-cases"
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      "path": "section/428",
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      "heading": "Decision on application for clearance",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/13/crossheading/exception-for-tax-avoidance-cases"
    },
    {
      "path": "part/5/chapter/13/crossheading/transparent-entities",
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      "heading": "Transparent entities",
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      "parent": "part/5/chapter/13"
    },
    {
      "path": "section/429",
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      "number": "429",
      "heading": "Disapplication of Chapter where transparent entities involved",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-429",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/13/crossheading/transparent-entities"
    },
    {
      "path": "part/5/chapter/13/crossheading/interpretation",
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      "heading": "Interpretation",
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    },
    {
      "path": "section/430",
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      "number": "430",
      "heading": "Interpretation",
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      "status": null,
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    {
      "path": "part/5/chapter/14",
      "kind": "chapter",
      "number": "14",
      "heading": "European cross-border mergers",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "part/5/chapter/14/crossheading/introduction",
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      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/14"
    },
    {
      "path": "section/431",
      "kind": "section",
      "number": "431",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-431",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/14/crossheading/introduction"
    },
    {
      "path": "section/432",
      "kind": "section",
      "number": "432",
      "heading": "Meaning of “the transferee” and “transferor”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-432",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/14/crossheading/introduction"
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    {
      "path": "part/5/chapter/14/crossheading/transfers-of-loan-relationships-at-notional-carrying-value",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfers of loan relationships at notional carrying value",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/14"
    },
    {
      "path": "section/433",
      "kind": "section",
      "number": "433",
      "heading": "Transfer of loan relationship at notional carrying value",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-433",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/14/crossheading/transfers-of-loan-relationships-at-notional-carrying-value"
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    {
      "path": "section/434",
      "kind": "section",
      "number": "434",
      "heading": "Transferor using fair value accounting",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-434",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/14/crossheading/transfers-of-loan-relationships-at-notional-carrying-value"
    },
    {
      "path": "section/435",
      "kind": "section",
      "number": "435",
      "heading": "Reorganisations involving loan relationships",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-435",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/14/crossheading/transfers-of-loan-relationships-at-notional-carrying-value"
    },
    {
      "path": "section/436",
      "kind": "section",
      "number": "436",
      "heading": "Original holder using fair value accounting",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-436",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/14/crossheading/transfers-of-loan-relationships-at-notional-carrying-value"
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    {
      "path": "part/5/chapter/14/crossheading/exception-for-tax-avoidance-cases",
      "kind": "crossheading",
      "number": null,
      "heading": "Exception for tax avoidance cases",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/14"
    },
    {
      "path": "section/437",
      "kind": "section",
      "number": "437",
      "heading": "Tax avoidance etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-437",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/14/crossheading/exception-for-tax-avoidance-cases"
    },
    {
      "path": "part/5/chapter/14/crossheading/transparent-entities",
      "kind": "crossheading",
      "number": null,
      "heading": "Transparent entities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/14"
    },
    {
      "path": "section/438",
      "kind": "section",
      "number": "438",
      "heading": "Disapplication of Chapter where transparent entities involved",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-438",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/14/crossheading/transparent-entities"
    },
    {
      "path": "part/5/chapter/14/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/14"
    },
    {
      "path": "section/439",
      "kind": "section",
      "number": "439",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-439",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/14/crossheading/interpretation"
    },
    {
      "path": "part/5/chapter/15",
      "kind": "chapter",
      "number": "15",
      "heading": "Tax avoidance",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "part/5/chapter/15/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/15"
    },
    {
      "path": "section/440",
      "kind": "section",
      "number": "440",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-440",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/15/crossheading/introduction"
    },
    {
      "path": "part/5/chapter/15/crossheading/unallowable-purposes-and-tax-relief-schemes",
      "kind": "crossheading",
      "number": null,
      "heading": "Unallowable purposes and tax relief schemes",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/15"
    },
    {
      "path": "section/441",
      "kind": "section",
      "number": "441",
      "heading": "Loan relationships for unallowable purposes",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-441",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/15/crossheading/unallowable-purposes-and-tax-relief-schemes"
    },
    {
      "path": "section/442",
      "kind": "section",
      "number": "442",
      "heading": "Meaning of “unallowable purpose”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-442",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/15/crossheading/unallowable-purposes-and-tax-relief-schemes"
    },
    {
      "path": "section/443",
      "kind": "section",
      "number": "443",
      "heading": "Restriction of relief for interest where tax relief schemes involved",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-443",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5/chapter/15/crossheading/unallowable-purposes-and-tax-relief-schemes"
    },
    {
      "path": "part/5/chapter/15/crossheading/transactions-not-at-arms-length-general",
      "kind": "crossheading",
      "number": null,
      "heading": "Transactions not at arm's length: general",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/15"
    },
    {
      "path": "section/444",
      "kind": "section",
      "number": "444",
      "heading": "Transactions not at arm's length: general",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-444",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/15/crossheading/transactions-not-at-arms-length-general"
    },
    {
      "path": "section/445",
      "kind": "section",
      "number": "445",
      "heading": "Disapplication of section 444 where Part 4 of TIOPA 2010 applies",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-445",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/15/crossheading/transactions-not-at-arms-length-general"
    },
    {
      "path": "section/446",
      "kind": "section",
      "number": "446",
      "heading": "Bringing into account adjustments made under Part 4 of TIOPA 2010",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-446",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/15/crossheading/transactions-not-at-arms-length-general"
    },
    {
      "path": "chapter/15/crossheading/nonmarket-loans",
      "kind": "crossheading",
      "number": null,
      "heading": "Non-market loans",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/15"
    },
    {
      "path": "section/446A",
      "kind": "section",
      "number": "446A",
      "heading": "Non-market loans",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-446A",
      "extent": null,
      "status": null,
      "parent": "chapter/15/crossheading/nonmarket-loans"
    },
    {
      "path": "part/5/chapter/15/crossheading/transactions-not-at-arms-length-exchange-gains-and-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "Transactions not at arm's length: exchange gains and losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/15"
    },
    {
      "path": "section/447",
      "kind": "section",
      "number": "447",
      "heading": "Exchange gains and losses on debtor relationships: loans disregarded under Part 4 of TIOPA 2010",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-447",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5/chapter/15/crossheading/transactions-not-at-arms-length-exchange-gains-and-losses"
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    {
      "path": "section/448",
      "kind": "section",
      "number": "448",
      "heading": "Exchange gains and losses on debtor relationships: equity notes where holder associated with issuer",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-448",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/15/crossheading/transactions-not-at-arms-length-exchange-gains-and-losses"
    },
    {
      "path": "section/449",
      "kind": "section",
      "number": "449",
      "heading": "Exchange gains and losses on creditor relationships: no corresponding debtor relationship",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-449",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5/chapter/15/crossheading/transactions-not-at-arms-length-exchange-gains-and-losses"
    },
    {
      "path": "section/450",
      "kind": "section",
      "number": "450",
      "heading": "Meaning of “corresponding debtor relationship”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-450",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5/chapter/15/crossheading/transactions-not-at-arms-length-exchange-gains-and-losses"
    },
    {
      "path": "section/451",
      "kind": "section",
      "number": "451",
      "heading": "Exception to section 449 where loan exceeds arm's length amount",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-451",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5/chapter/15/crossheading/transactions-not-at-arms-length-exchange-gains-and-losses"
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    {
      "path": "section/452",
      "kind": "section",
      "number": "452",
      "heading": "Exchange gains and losses where loan not on arm's length terms",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-452",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/15/crossheading/transactions-not-at-arms-length-exchange-gains-and-losses"
    },
    {
      "path": "part/5/chapter/15/crossheading/connected-parties-deriving-benefit-from-creditor-relationships",
      "kind": "crossheading",
      "number": null,
      "heading": "Connected parties deriving benefit from creditor relationships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/15"
    },
    {
      "path": "section/453",
      "kind": "section",
      "number": "453",
      "heading": "Connected parties deriving benefit from creditor relationships",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-453",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5/chapter/15/crossheading/connected-parties-deriving-benefit-from-creditor-relationships"
    },
    {
      "path": "part/5/chapter/15/crossheading/tax-advantages-from-resetting-interest-rates-reset-bonds",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax advantages from resetting interest rates (“reset bonds”)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/15"
    },
    {
      "path": "section/454",
      "kind": "section",
      "number": "454",
      "heading": "Application of fair value accounting: reset bonds etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-454",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5/chapter/15/crossheading/tax-advantages-from-resetting-interest-rates-reset-bonds"
    },
    {
      "path": "part/5/chapter/15/crossheading/disposals-for-consideration-not-fully-recognised-by-accounting-practice",
      "kind": "crossheading",
      "number": null,
      "heading": "Disposals for consideration not fully recognised by accounting practice",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/15"
    },
    {
      "path": "section/455",
      "kind": "section",
      "number": "455",
      "heading": "Disposals for consideration not fully recognised by accounting practice",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-455",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5/chapter/15/crossheading/disposals-for-consideration-not-fully-recognised-by-accounting-practice"
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      "path": "chapter/15/crossheading/derecognition",
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      "heading": "Derecognition",
      "url": null,
      "extent": null,
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      "parent": "part/5/chapter/15"
    },
    {
      "path": "section/455A",
      "kind": "section",
      "number": "455A",
      "heading": "Debits arising from derecognition of creditor relationships",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-455A",
      "extent": null,
      "status": null,
      "parent": "chapter/15/crossheading/derecognition"
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      "path": "chapter/15/crossheading/counteracting-avoidance-arrangements",
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      "heading": "Counteracting avoidance arrangements",
      "url": null,
      "extent": null,
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    },
    {
      "path": "section/455B",
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      "number": "455B",
      "heading": "Counteracting effect of avoidance arrangements",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-455B",
      "extent": null,
      "status": null,
      "parent": "chapter/15/crossheading/counteracting-avoidance-arrangements"
    },
    {
      "path": "section/455C",
      "kind": "section",
      "number": "455C",
      "heading": "Interpretation of section 455B",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-455C",
      "extent": null,
      "status": null,
      "parent": "chapter/15/crossheading/counteracting-avoidance-arrangements"
    },
    {
      "path": "section/455D",
      "kind": "section",
      "number": "455D",
      "heading": "Examples of results that may indicate exclusion not applicable",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-455D",
      "extent": null,
      "status": null,
      "parent": "chapter/15/crossheading/counteracting-avoidance-arrangements"
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    {
      "path": "part/5/chapter/16",
      "kind": "chapter",
      "number": "16",
      "heading": "Non-trading deficits: pre-1 April 2017 deficits and charities",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/456",
      "kind": "section",
      "number": "456",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-456",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/16"
    },
    {
      "path": "section/457",
      "kind": "section",
      "number": "457",
      "heading": "Basic rule for deficits: carry forward to accounting periods after deficit period",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-457",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/16"
    },
    {
      "path": "section/458",
      "kind": "section",
      "number": "458",
      "heading": "Claim to carry forward deficit to later accounting periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-458",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/16"
    },
    {
      "path": "section/459",
      "kind": "section",
      "number": "459",
      "heading": "Claim to set off deficit against profits of deficit period or earlier periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-459",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/16"
    },
    {
      "path": "section/460",
      "kind": "section",
      "number": "460",
      "heading": "Time limits and procedure for claims under section 459(1)",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-460",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/16"
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    {
      "path": "section/461",
      "kind": "section",
      "number": "461",
      "heading": "Claim to set off deficit against other profits for the deficit period",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-461",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/16"
    },
    {
      "path": "section/462",
      "kind": "section",
      "number": "462",
      "heading": "Claim to carry back deficit to earlier accounting periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-462",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/16"
    },
    {
      "path": "section/463",
      "kind": "section",
      "number": "463",
      "heading": "Profits available for relief under section 462",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-463",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/16"
    },
    {
      "path": "part/5/chapter/16A",
      "kind": "chapter",
      "number": "16A",
      "heading": "Non-trading deficits: post 1 April 2017 deficits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/463A",
      "kind": "section",
      "number": "463A",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-463A",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/16A"
    },
    {
      "path": "section/463B",
      "kind": "section",
      "number": "463B",
      "heading": "Claim to set off deficit against profits of deficit period or earlier periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-463B",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/16A"
    },
    {
      "path": "section/463C",
      "kind": "section",
      "number": "463C",
      "heading": "Time limits for claims under section 463B(1)",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-463C",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/16A"
    },
    {
      "path": "section/463D",
      "kind": "section",
      "number": "463D",
      "heading": "Claim to set off deficit against profits for the deficit period",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-463D",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/16A"
    },
    {
      "path": "section/463E",
      "kind": "section",
      "number": "463E",
      "heading": "Claim to carry back deficit to earlier periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-463E",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/16A"
    },
    {
      "path": "section/463F",
      "kind": "section",
      "number": "463F",
      "heading": "Profits available for relief under section 463E",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-463F",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/16A"
    },
    {
      "path": "section/463G",
      "kind": "section",
      "number": "463G",
      "heading": "Carry forward of unrelieved deficit against total profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-463G",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/16A"
    },
    {
      "path": "section/463H",
      "kind": "section",
      "number": "463H",
      "heading": "Carry forward of unrelieved deficit against non-trading profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-463H",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/16A"
    },
    {
      "path": "section/463I",
      "kind": "section",
      "number": "463I",
      "heading": "Re-application of section 463G if any deficit remains after previous application",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-463I",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/16A"
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    {
      "path": "part/5/chapter/17",
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      "heading": "Priority rules",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/464",
      "kind": "section",
      "number": "464",
      "heading": "Priority of this Part for corporation tax purposes",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-464",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/17"
    },
    {
      "path": "section/465",
      "kind": "section",
      "number": "465",
      "heading": "Exclusion of distributions except in tax avoidance cases",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-465",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/17"
    },
    {
      "path": "part/5/chapter/18",
      "kind": "chapter",
      "number": "18",
      "heading": "General and supplementary provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "chapter/18/crossheading/changes-in-accounting-standards",
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      "number": null,
      "heading": "Changes in accounting standards",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/18"
    },
    {
      "path": "section/465A",
      "kind": "section",
      "number": "465A",
      "heading": "Power to make regulations where accounting standards change",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-465A",
      "extent": null,
      "status": null,
      "parent": "chapter/18/crossheading/changes-in-accounting-standards"
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    {
      "path": "chapter/18/crossheading/taxadjusted-carrying-value",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax-adjusted carrying value",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/18"
    },
    {
      "path": "section/465B",
      "kind": "section",
      "number": "465B",
      "heading": "“Tax-adjusted carrying value”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-465B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/18/crossheading/taxadjusted-carrying-value"
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    {
      "path": "part/5/chapter/18/crossheading/connections-between-persons",
      "kind": "crossheading",
      "number": null,
      "heading": "Connections between persons",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/18"
    },
    {
      "path": "section/466",
      "kind": "section",
      "number": "466",
      "heading": "Companies connected for an accounting period",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-466",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/18/crossheading/connections-between-persons"
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    {
      "path": "section/467",
      "kind": "section",
      "number": "467",
      "heading": "Connections where partnerships are involved",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-467",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/18/crossheading/connections-between-persons"
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    {
      "path": "section/468",
      "kind": "section",
      "number": "468",
      "heading": "Connection between companies to be ignored in some circumstances",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-468",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/18/crossheading/connections-between-persons"
    },
    {
      "path": "section/469",
      "kind": "section",
      "number": "469",
      "heading": "Creditors who are financial traders",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-469",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/18/crossheading/connections-between-persons"
    },
    {
      "path": "section/470",
      "kind": "section",
      "number": "470",
      "heading": "Section 469: supplementary provisions",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-470",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/18/crossheading/connections-between-persons"
    },
    {
      "path": "section/471",
      "kind": "section",
      "number": "471",
      "heading": "Creditors who are insurance companies carrying on BLAGAB",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-471",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/18/crossheading/connections-between-persons"
    },
    {
      "path": "section/472",
      "kind": "section",
      "number": "472",
      "heading": "Meaning of “control”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-472",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/18/crossheading/connections-between-persons"
    },
    {
      "path": "section/473",
      "kind": "section",
      "number": "473",
      "heading": "Meaning of “major interest”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-473",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/18/crossheading/connections-between-persons"
    },
    {
      "path": "section/474",
      "kind": "section",
      "number": "474",
      "heading": "Treatment of connected companies and partnerships for section 473",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-474",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/18/crossheading/connections-between-persons"
    },
    {
      "path": "section/475",
      "kind": "section",
      "number": "475",
      "heading": "Meaning of expressions relating to exchange gains and losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-475",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/18/crossheading/connections-between-persons"
    },
    {
      "path": "chapter/18/crossheading/meaning-of-hedging-relationship",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “hedging relationship”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/18"
    },
    {
      "path": "section/475A",
      "kind": "section",
      "number": "475A",
      "heading": "“Hedging relationship”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-475A",
      "extent": null,
      "status": null,
      "parent": "chapter/18/crossheading/meaning-of-hedging-relationship"
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    {
      "path": "chapter/18/crossheading/meaning-of-matched",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “matched”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/18"
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    {
      "path": "section/475B",
      "kind": "section",
      "number": "475B",
      "heading": "Meaning of “matched”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-475B",
      "extent": null,
      "status": null,
      "parent": "chapter/18/crossheading/meaning-of-matched"
    },
    {
      "path": "chapter/18/crossheading/meaning-of-hybrid-capital-instrument",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “hybrid capital instrument”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/18"
    },
    {
      "path": "section/475C",
      "kind": "section",
      "number": "475C",
      "heading": "Meaning of “hybrid capital instrument”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-475C",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/18/crossheading/meaning-of-hybrid-capital-instrument"
    },
    {
      "path": "part/5/chapter/18/crossheading/other-general-definitions",
      "kind": "crossheading",
      "number": null,
      "heading": "Other general definitions",
      "url": null,
      "extent": null,
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      "parent": "part/5/chapter/18"
    },
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      "path": "section/476",
      "kind": "section",
      "number": "476",
      "heading": "Other definitions",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-476",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/18/crossheading/other-general-definitions"
    },
    {
      "path": "part/6",
      "kind": "part",
      "number": "6",
      "heading": "Relationships treated as loan relationships etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/6/chapter/1",
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      "number": "1",
      "heading": "Introduction",
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      "extent": null,
      "status": null,
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    },
    {
      "path": "section/477",
      "kind": "section",
      "number": "477",
      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-477",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/1"
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    {
      "path": "part/6/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Relevant non-lending relationships",
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      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "part/6/chapter/2/crossheading/introduction-meaning-of-relevant-nonlending-relationship-etc",
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      "number": null,
      "heading": "Introduction: meaning of “relevant non-lending relationship” etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/2"
    },
    {
      "path": "section/478",
      "kind": "section",
      "number": "478",
      "heading": "Relevant non-lending relationships: introduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-478",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/2/crossheading/introduction-meaning-of-relevant-nonlending-relationship-etc"
    },
    {
      "path": "section/479",
      "kind": "section",
      "number": "479",
      "heading": "Relevant non-lending relationships not involving discounts",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-479",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/2/crossheading/introduction-meaning-of-relevant-nonlending-relationship-etc"
    },
    {
      "path": "section/480",
      "kind": "section",
      "number": "480",
      "heading": "Relevant non-lending relationships involving discounts",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-480",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/2/crossheading/introduction-meaning-of-relevant-nonlending-relationship-etc"
    },
    {
      "path": "part/6/chapter/2/crossheading/application-of-part-5-to-relevant-nonlending-relationships",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of Part 5 to relevant non-lending relationships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/2"
    },
    {
      "path": "section/481",
      "kind": "section",
      "number": "481",
      "heading": "Application of Part 5 to relevant non-lending relationships",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-481",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/2/crossheading/application-of-part-5-to-relevant-nonlending-relationships"
    },
    {
      "path": "section/482",
      "kind": "section",
      "number": "482",
      "heading": "Miscellaneous rules about amounts to be brought into account because of this Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-482",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/2/crossheading/application-of-part-5-to-relevant-nonlending-relationships"
    },
    {
      "path": "part/6/chapter/2/crossheading/meaning-of-money-debt-and-interest-in-this-chapter",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “money debt” and “interest” in this Chapter",
      "url": null,
      "extent": null,
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      "parent": "part/6/chapter/2"
    },
    {
      "path": "section/483",
      "kind": "section",
      "number": "483",
      "heading": "Exchange gains and losses: amounts treated as money debts",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-483",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/2/crossheading/meaning-of-money-debt-and-interest-in-this-chapter"
    },
    {
      "path": "section/484",
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      "number": "484",
      "heading": "Provision not at arm's length: meaning of “interest” and “money debt”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-484",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/2/crossheading/meaning-of-money-debt-and-interest-in-this-chapter"
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    {
      "path": "part/6/chapter/2/crossheading/exclusions",
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      "number": null,
      "heading": "Exclusions",
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      "parent": "part/6/chapter/2"
    },
    {
      "path": "section/485",
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      "number": "485",
      "heading": "Exclusion of debts where profits or losses within Part 7 or 8",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-485",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/2/crossheading/exclusions"
    },
    {
      "path": "section/486",
      "kind": "section",
      "number": "486",
      "heading": "Exclusion of exchange gains and losses in respect of tax debts etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-486",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/2/crossheading/exclusions"
    },
    {
      "path": "part/6/chapter/2A",
      "kind": "chapter",
      "number": "2A",
      "heading": "Disguised interest",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "section/486A",
      "kind": "section",
      "number": "486A",
      "heading": "Overview",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-486A",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/2A"
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    {
      "path": "section/486B",
      "kind": "section",
      "number": "486B",
      "heading": "Disguised interest to be regarded as profit from loan relationship",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-486B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/2A"
    },
    {
      "path": "section/486C",
      "kind": "section",
      "number": "486C",
      "heading": "Exclusion where return otherwise taxable",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-486C",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/2A"
    },
    {
      "path": "section/486D",
      "kind": "section",
      "number": "486D",
      "heading": "Exclusion where arrangement has no tax avoidance purpose",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-486D",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/2A"
    },
    {
      "path": "section/486E",
      "kind": "section",
      "number": "486E",
      "heading": "Excluded shares",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-486E",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/2A"
    },
    {
      "path": "part/6/chapter/2B",
      "kind": "chapter",
      "number": "2B",
      "heading": "Transferred income streams",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/486F",
      "kind": "section",
      "number": "486F",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-486F",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/2B"
    },
    {
      "path": "section/486G",
      "kind": "section",
      "number": "486G",
      "heading": "Consideration to be treated as loan relationship",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-486G",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/2B"
    },
    {
      "path": "part/6/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "OEICs, unit trusts and offshore funds",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "part/6/chapter/3/crossheading/introduction",
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      "number": null,
      "heading": "Introduction",
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      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3"
    },
    {
      "path": "section/487",
      "kind": "section",
      "number": "487",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-487",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3/crossheading/introduction"
    },
    {
      "path": "section/488",
      "kind": "section",
      "number": "488",
      "heading": "Meaning of “open-ended investment company” etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-488",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/3/crossheading/introduction"
    },
    {
      "path": "section/489",
      "kind": "section",
      "number": "489",
      "heading": "Meaning of “offshore fund” etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-489",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/3/crossheading/introduction"
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    {
      "path": "part/6/chapter/3/crossheading/holdings-in-oeics-unit-trusts-and-offshore-funds-treated-as-creditor-relationship-rights",
      "kind": "crossheading",
      "number": null,
      "heading": "Holdings in OEICs, unit trusts and offshore funds treated as creditor relationship rights",
      "url": null,
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      "status": null,
      "parent": "part/6/chapter/3"
    },
    {
      "path": "section/490",
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      "number": "490",
      "heading": "Holdings in OEICs, unit trusts and offshore funds treated as creditor relationship rights",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-490",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/3/crossheading/holdings-in-oeics-unit-trusts-and-offshore-funds-treated-as-creditor-relationship-rights"
    },
    {
      "path": "section/491",
      "kind": "section",
      "number": "491",
      "heading": "Holding coming within section 490: opening valuations",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-491",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3/crossheading/holdings-in-oeics-unit-trusts-and-offshore-funds-treated-as-creditor-relationship-rights"
    },
    {
      "path": "section/492",
      "kind": "section",
      "number": "492",
      "heading": "Holding coming within section 490: calculation to undo avoidance",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-492",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/3/crossheading/holdings-in-oeics-unit-trusts-and-offshore-funds-treated-as-creditor-relationship-rights"
    },
    {
      "path": "part/6/chapter/3/crossheading/the-qualifying-investments-test",
      "kind": "crossheading",
      "number": null,
      "heading": "The qualifying investments test",
      "url": null,
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      "parent": "part/6/chapter/3"
    },
    {
      "path": "section/493",
      "kind": "section",
      "number": "493",
      "heading": "The qualifying investments test",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-493",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/3/crossheading/the-qualifying-investments-test"
    },
    {
      "path": "section/494",
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      "number": "494",
      "heading": "Meaning of “qualifying investments”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-494",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3/crossheading/the-qualifying-investments-test"
    },
    {
      "path": "section/495",
      "kind": "section",
      "number": "495",
      "heading": "Qualifying holdings",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-495",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/3/crossheading/the-qualifying-investments-test"
    },
    {
      "path": "section/496",
      "kind": "section",
      "number": "496",
      "heading": "Meaning of “hedging relationship”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-496",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3/crossheading/the-qualifying-investments-test"
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    {
      "path": "part/6/chapter/3/crossheading/power-to-change-investments-that-are-qualifying-investments",
      "kind": "crossheading",
      "number": null,
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      "url": null,
      "extent": null,
      "status": null,
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    {
      "path": "section/497",
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      "heading": "Power to change investments that are qualifying investments",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-497",
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      "status": null,
      "parent": "part/6/chapter/3/crossheading/power-to-change-investments-that-are-qualifying-investments"
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    {
      "path": "part/6/chapter/4",
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      "number": "4",
      "heading": "Building Societies",
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      "extent": null,
      "status": null,
      "parent": "part/6"
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    {
      "path": "section/498",
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      "number": "498",
      "heading": "Building society dividends and interest",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-498",
      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "part/6/chapter/5",
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      "heading": "Registered societies",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6"
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      "path": "section/499",
      "kind": "section",
      "number": "499",
      "heading": "Registered society payments treated as interest under loan relationship",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-499",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/5"
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    {
      "path": "section/500",
      "kind": "section",
      "number": "500",
      "heading": "Exclusion of interest where failure to make return",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-500",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/5"
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    {
      "path": "part/6/chapter/6",
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      "heading": "Alternative finance arrangements",
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      "status": null,
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    {
      "path": "part/6/chapter/6/crossheading/introduction",
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      "heading": "Introduction",
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      "parent": "part/6/chapter/6"
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      "path": "section/501",
      "kind": "section",
      "number": "501",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-501",
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      "status": null,
      "parent": "part/6/chapter/6/crossheading/introduction"
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    {
      "path": "section/502",
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      "number": "502",
      "heading": "Meaning of “financial institution”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-502",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/6/crossheading/introduction"
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    {
      "path": "part/6/chapter/6/crossheading/arrangements-that-are-alternative-finance-arrangements",
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      "heading": "Arrangements that are alternative finance arrangements",
      "url": null,
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      "status": null,
      "parent": "part/6/chapter/6"
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    {
      "path": "section/503",
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      "heading": "Purchase and resale arrangements",
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      "status": null,
      "parent": "part/6/chapter/6/crossheading/arrangements-that-are-alternative-finance-arrangements"
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      "path": "section/504",
      "kind": "section",
      "number": "504",
      "heading": "Diminishing shared ownership arrangements : initial acquisition",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-504",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/6/crossheading/arrangements-that-are-alternative-finance-arrangements"
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    {
      "path": "section/504A",
      "kind": "section",
      "number": "504A",
      "heading": "Diminishing shared ownership arrangements: refinancing",
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      "extent": null,
      "status": null,
      "parent": "part/6/chapter/6/crossheading/arrangements-that-are-alternative-finance-arrangements"
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      "path": "section/505",
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      "number": "505",
      "heading": "Deposit arrangements",
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      "parent": "part/6/chapter/6/crossheading/arrangements-that-are-alternative-finance-arrangements"
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    {
      "path": "section/506",
      "kind": "section",
      "number": "506",
      "heading": "Profit share agency arrangements",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/6/crossheading/arrangements-that-are-alternative-finance-arrangements"
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      "path": "section/507",
      "kind": "section",
      "number": "507",
      "heading": "Investment bond arrangements",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/6/crossheading/arrangements-that-are-alternative-finance-arrangements"
    },
    {
      "path": "section/508",
      "kind": "section",
      "number": "508",
      "heading": "Provision not at arm's length: exclusion of arrangements from sections 503 to 507",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-508",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/6/crossheading/arrangements-that-are-alternative-finance-arrangements"
    },
    {
      "path": "part/6/chapter/6/crossheading/treatment-as-loan-relationships",
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      "number": null,
      "heading": "Treatment as loan relationships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/6"
    },
    {
      "path": "section/509",
      "kind": "section",
      "number": "509",
      "heading": "Application of Part 5: general",
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      "extent": null,
      "status": null,
      "parent": "part/6/chapter/6/crossheading/treatment-as-loan-relationships"
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      "path": "section/510",
      "kind": "section",
      "number": "510",
      "heading": "Application of Part 5 to particular alternative finance arrangements",
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      "extent": null,
      "status": null,
      "parent": "part/6/chapter/6/crossheading/treatment-as-loan-relationships"
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    {
      "path": "part/6/chapter/6/crossheading/meaning-of-alternative-finance-return",
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      "number": null,
      "heading": "Meaning of “alternative finance return”",
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      "extent": null,
      "status": null,
      "parent": "part/6/chapter/6"
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      "path": "section/511",
      "kind": "section",
      "number": "511",
      "heading": "Purchase and resale arrangements",
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      "extent": null,
      "status": null,
      "parent": "part/6/chapter/6/crossheading/meaning-of-alternative-finance-return"
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      "path": "section/512",
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      "number": "512",
      "heading": "Diminishing shared ownership arrangements",
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      "extent": null,
      "status": null,
      "parent": "part/6/chapter/6/crossheading/meaning-of-alternative-finance-return"
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    {
      "path": "section/513",
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      "number": "513",
      "heading": "Other arrangements",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-513",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/6/crossheading/meaning-of-alternative-finance-return"
    },
    {
      "path": "part/6/chapter/6/crossheading/treatment-for-other-tax-purposes",
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      "heading": "Treatment for other tax purposes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/6"
    },
    {
      "path": "section/514",
      "kind": "section",
      "number": "514",
      "heading": "Exclusion of alternative finance return from consideration for sale of assets",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-514",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/6/crossheading/treatment-for-other-tax-purposes"
    },
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      "path": "section/515",
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      "number": "515",
      "heading": "Diminishing shared ownership arrangements : further provision",
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      "status": null,
      "parent": "part/6/chapter/6/crossheading/treatment-for-other-tax-purposes"
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      "path": "section/515A",
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      "heading": "Diminishing shared ownership arrangements: further provision in respect of refinancing",
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      "extent": null,
      "status": null,
      "parent": "part/6/chapter/6/crossheading/treatment-for-other-tax-purposes"
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      "path": "section/516",
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      "number": "516",
      "heading": "Treatment of principal under profit sharing agency arrangements",
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      "extent": null,
      "status": null,
      "parent": "part/6/chapter/6/crossheading/treatment-for-other-tax-purposes"
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      "path": "section/517",
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      "number": "517",
      "heading": "Treatment of bond-holder under investment bond arrangements",
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      "extent": null,
      "status": null,
      "parent": "part/6/chapter/6/crossheading/treatment-for-other-tax-purposes"
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      "path": "section/518",
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      "heading": "Investment bond arrangements: treatment as securities",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/6/crossheading/treatment-for-other-tax-purposes"
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      "path": "section/519",
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      "heading": "Investment bond arrangements: other provisions",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/6/crossheading/treatment-for-other-tax-purposes"
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      "path": "section/520",
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      "number": "520",
      "heading": "Provision not at arm's length: non-deductibility of relevant return",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "part/6/chapter/6/crossheading/power-to-extend-this-chapter-to-other-arrangements",
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      "path": "section/521",
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    {
      "path": "part/6/chapter/6A",
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      "heading": "Shares accounted for as liabilities",
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    {
      "path": "section/521A",
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      "number": "521A",
      "heading": "Introduction to Chapter",
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    {
      "path": "section/521B",
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      "parent": "part/6/chapter/6A"
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      "path": "section/521C",
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      "number": "521C",
      "heading": "Shares accounted for as liabilities",
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      "path": "section/521D",
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      "number": "521D",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "section/521E",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "section/521F",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/6A"
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    {
      "path": "part/6/chapter/7",
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      "number": "7",
      "heading": "Shares with guaranteed returns etc",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6"
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    {
      "path": "part/6/chapter/7/crossheading/application-of-part-5-to-certain-shares-as-rights-under-creditor-relationship",
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      "number": null,
      "heading": "Application of Part 5 to certain shares as rights under creditor relationship",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/7"
    },
    {
      "path": "section/522",
      "kind": "section",
      "number": "522",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-522",
      "extent": null,
      "status": "repealed",
      "parent": "part/6/chapter/7/crossheading/application-of-part-5-to-certain-shares-as-rights-under-creditor-relationship"
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      "path": "section/523",
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      "heading": "Application of Part 5 to certain shares as rights under creditor relationship",
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      "extent": null,
      "status": "repealed",
      "parent": "part/6/chapter/7/crossheading/application-of-part-5-to-certain-shares-as-rights-under-creditor-relationship"
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      "path": "part/6/chapter/7/crossheading/shares-subject-to-outstanding-third-party-obligations",
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      "url": null,
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      "parent": "part/6/chapter/7"
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      "path": "section/524",
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      "path": "section/525",
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      "number": "525",
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      "extent": null,
      "status": "repealed",
      "parent": "part/6/chapter/7/crossheading/shares-subject-to-outstanding-third-party-obligations"
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    {
      "path": "part/6/chapter/7/crossheading/nonqualifying-shares",
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      "heading": "Non-qualifying shares",
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      "parent": "part/6/chapter/7"
    },
    {
      "path": "section/526",
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      "number": "526",
      "heading": "Non-qualifying shares",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-526",
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      "status": "repealed",
      "parent": "part/6/chapter/7/crossheading/nonqualifying-shares"
    },
    {
      "path": "section/527",
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      "number": "527",
      "heading": "The increasing value condition",
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      "parent": "part/6/chapter/7/crossheading/nonqualifying-shares"
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    {
      "path": "section/528",
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      "number": "528",
      "heading": "Regulations about income-producing assets",
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      "status": "repealed",
      "parent": "part/6/chapter/7/crossheading/nonqualifying-shares"
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    {
      "path": "section/529",
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      "number": "529",
      "heading": "The redemption return condition",
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      "parent": "part/6/chapter/7/crossheading/nonqualifying-shares"
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    {
      "path": "section/530",
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      "number": "530",
      "heading": "The redemption return condition: excepted shares",
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      "parent": "part/6/chapter/7/crossheading/nonqualifying-shares"
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      "path": "section/531",
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      "number": "531",
      "heading": "The redemption return condition: unallowable purposes",
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      "parent": "part/6/chapter/7/crossheading/nonqualifying-shares"
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    {
      "path": "section/532",
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      "number": "532",
      "heading": "The associated transactions condition",
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      "parent": "part/6/chapter/7/crossheading/nonqualifying-shares"
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      "path": "section/533",
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      "number": "533",
      "heading": "Power to change conditions for non-qualifying shares",
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    {
      "path": "part/6/chapter/7/crossheading/consequences-of-section-523-applying-or-ceasing-to-apply",
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      "heading": "Consequences of section 523 applying or ceasing to apply",
      "url": null,
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      "parent": "part/6/chapter/7"
    },
    {
      "path": "section/534",
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      "number": "534",
      "heading": "Amounts to be brought into account where section 523 applies",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-534",
      "extent": null,
      "status": "repealed",
      "parent": "part/6/chapter/7/crossheading/consequences-of-section-523-applying-or-ceasing-to-apply"
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    {
      "path": "section/535",
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      "number": "535",
      "heading": "Shares ceasing to be shares to which section 523 applies",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-535",
      "extent": null,
      "status": "repealed",
      "parent": "part/6/chapter/7/crossheading/consequences-of-section-523-applying-or-ceasing-to-apply"
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    {
      "path": "part/6/chapter/8",
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    {
      "path": "section/536",
      "kind": "section",
      "number": "536",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-536",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/6/chapter/8"
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      "path": "section/537",
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      "heading": "Payments in return for capital contribution to partnership",
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      "status": "repealed",
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      "path": "section/538",
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      "number": "538",
      "heading": "Change of partnership shares",
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      "path": "part/6/chapter/9",
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      "path": "section/539",
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      "heading": "Introduction to Chapter",
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      "status": null,
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      "path": "section/540",
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      "status": null,
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      "path": "section/541",
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      "number": "541",
      "heading": "Debits for deemed interest under stock lending arrangements disallowed",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/9"
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      "path": "part/6/chapter/10",
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      "path": "section/542",
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      "number": "542",
      "heading": "Introduction to Chapter",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "part/6/chapter/10/crossheading/creditor-repos-and-creditor-quasirepos",
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      "path": "section/543",
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      "heading": "Meaning of creditor repo",
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      "status": null,
      "parent": "part/6/chapter/10/crossheading/creditor-repos-and-creditor-quasirepos"
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      "path": "section/545",
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      "number": "545",
      "heading": "Ignoring effect on lender etc of sale of securities",
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      "extent": null,
      "status": null,
      "parent": "part/6/chapter/10/crossheading/creditor-repos-and-creditor-quasirepos"
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      "heading": "Charge on lender for finance return in respect of the advance",
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      "extent": null,
      "status": null,
      "parent": "part/6/chapter/10/crossheading/creditor-repos-and-creditor-quasirepos"
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      "path": "section/547",
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      "heading": "Repo under arrangement designed to produce quasi-interest: tax avoidance",
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      "path": "part/6/chapter/10/crossheading/debtor-repos-and-debtor-quasirepos",
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      "url": null,
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      "parent": "part/6/chapter/10"
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      "path": "section/548",
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      "heading": "Meaning of debtor repo",
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      "status": null,
      "parent": "part/6/chapter/10/crossheading/debtor-repos-and-debtor-quasirepos"
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      "path": "section/549",
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      "extent": null,
      "status": null,
      "parent": "part/6/chapter/10/crossheading/debtor-repos-and-debtor-quasirepos"
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      "path": "section/550",
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      "heading": "Ignoring effect on borrower of sale of securities",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-550",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/10/crossheading/debtor-repos-and-debtor-quasirepos"
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      "path": "section/551",
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      "number": "551",
      "heading": "Relief for borrower for finance charges in respect of the advance",
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      "status": null,
      "parent": "part/6/chapter/10/crossheading/debtor-repos-and-debtor-quasirepos"
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      "path": "section/552",
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      "path": "section/553",
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      "heading": "Persons buying or selling for others",
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      "status": null,
      "parent": "part/6/chapter/10/crossheading/general-provisions"
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      "path": "section/554",
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      "number": "554",
      "heading": "Power to modify this Chapter",
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      "path": "section/555",
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      "path": "part/6/chapter/10/crossheading/interpretation",
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      "path": "section/556",
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      "heading": "Meaning of securities and similar securities",
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      "heading": "Meaning of person receiving an asset",
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      "path": "section/559",
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      "heading": "Minor definitions",
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    },
    {
      "path": "part/6/chapter/11",
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      "extent": null,
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      "path": "part/6/chapter/11/crossheading/introduction",
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      "heading": "Introduction",
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      "path": "section/560",
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      "heading": "Introduction to Chapter",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/11/crossheading/introduction"
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      "path": "section/561",
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      "heading": "Meaning of “investment life insurance contract”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-561",
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      "status": null,
      "parent": "part/6/chapter/11/crossheading/introduction"
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    {
      "path": "part/6/chapter/11/crossheading/investment-life-assurance-contracts-treated-as-creditor-relationships",
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      "heading": "Investment life assurance contracts treated as creditor relationships",
      "url": null,
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      "parent": "part/6/chapter/11"
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      "path": "section/562",
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      "heading": "Contract to be loan relationship",
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      "extent": null,
      "status": null,
      "parent": "part/6/chapter/11/crossheading/investment-life-assurance-contracts-treated-as-creditor-relationships"
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      "path": "section/563",
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      "number": "563",
      "heading": "Increased non-trading credits for BLAGAB and EEA taxed contracts",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/11/crossheading/investment-life-assurance-contracts-treated-as-creditor-relationships"
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      "path": "section/564",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/11/crossheading/investment-life-assurance-contracts-treated-as-creditor-relationships"
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      "path": "section/565",
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      "heading": "Relevant amount where the relevant company uses fair value accounting",
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      "extent": null,
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      "path": "part/6/chapter/11/crossheading/old-accounting-period-contracts",
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      "path": "section/566",
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      "path": "section/567",
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      "heading": "Gains on deemed surrenders to be brought into account on related transactions",
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      "extent": null,
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      "parent": "part/6/chapter/11/crossheading/old-accounting-period-contracts"
    },
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      "path": "section/568",
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      "heading": "Restriction on credits on old contracts: fair value accounting cases",
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      "path": "section/569",
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      "extent": null,
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      "path": "part/7",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "part/7/chapter/1/crossheading/introduction",
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      "path": "section/570",
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      "path": "part/7/chapter/1/crossheading/how-profits-and-losses-from-derivative-contracts-are-dealt-with",
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      "path": "section/571",
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      "heading": "General rule: profits chargeable as income",
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      "parent": "part/7/chapter/1/crossheading/how-profits-and-losses-from-derivative-contracts-are-dealt-with"
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      "path": "section/572",
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      "heading": "Profits and losses to be calculated using credits and debits given by this Part",
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      "extent": null,
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      "parent": "part/7/chapter/1/crossheading/how-profits-and-losses-from-derivative-contracts-are-dealt-with"
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      "heading": "Trading credits and debits to be brought into account under Part 3",
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      "extent": null,
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      "extent": "E+W+S+N.I.",
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      "parent": "part/7/chapter/1/crossheading/how-profits-and-losses-from-derivative-contracts-are-dealt-with"
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      "path": "section/575",
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    {
      "path": "part/7/chapter/2/crossheading/meaning-of-derivative-contract-and-other-basic-definitions",
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      "path": "section/576",
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      "heading": "Relevant contracts of a company and being party to such contracts",
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      "heading": "“Option”",
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      "heading": "“Future”",
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      "status": null,
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      "path": "part/7/chapter/2/crossheading/cases-where-companies-treated-as-parties-to-relevant-contracts",
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      "heading": "Cases where companies treated as parties to relevant contracts",
      "url": null,
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      "parent": "part/7/chapter/2"
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      "path": "section/584",
      "kind": "section",
      "number": "584",
      "heading": "Hybrid derivatives with embedded derivatives",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-584",
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      "status": null,
      "parent": "part/7/chapter/2/crossheading/cases-where-companies-treated-as-parties-to-relevant-contracts"
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      "path": "section/585",
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      "number": "585",
      "heading": "Loan relationships with embedded derivatives",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/2/crossheading/cases-where-companies-treated-as-parties-to-relevant-contracts"
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      "path": "section/586",
      "kind": "section",
      "number": "586",
      "heading": "Other contracts with embedded derivatives",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-586",
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      "status": null,
      "parent": "part/7/chapter/2/crossheading/cases-where-companies-treated-as-parties-to-relevant-contracts"
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      "url": null,
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      "status": null,
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      "path": "section/587",
      "kind": "section",
      "number": "587",
      "heading": "Contract relating to holding in OEIC, unit trust or offshore fund",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-587",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/2/crossheading/other-contracts-etc-treated-as-derivative-contracts"
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      "path": "section/588",
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      "heading": "Associated transaction treated as derivative contract",
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      "path": "section/589",
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      "path": "section/591",
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      "heading": "Conditions A to E mentioned in section 589(5)",
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      "parent": "part/7/chapter/2/crossheading/exclusions-from-derivative-contracts"
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      "path": "section/592",
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      "heading": "Embedded derivatives treated as meeting condition in section 591 etc",
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      "status": null,
      "parent": "part/7/chapter/2/crossheading/exclusions-from-derivative-contracts"
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      "path": "part/7/chapter/3",
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      "extent": "E+W+S+N.I.",
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      "path": "part/7/chapter/3/crossheading/introduction",
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      "path": "part/7/chapter/3/crossheading/matters-in-respect-of-which-amounts-are-to-be-brought-into-account",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/7/chapter/3"
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      "path": "section/594A",
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      "status": null,
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      "status": null,
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      "path": "part/7/chapter/3/crossheading/amounts-recognised-in-determining-a-companys-profit-or-loss",
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      "heading": "Amounts recognised in determining a company's profit or loss",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/7/chapter/3"
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      "path": "section/597",
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      "heading": "Amounts recognised in determining a company's profit or loss",
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      "parent": "part/7/chapter/3/crossheading/amounts-recognised-in-determining-a-companys-profit-or-loss"
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      "parent": "part/7/chapter/3/crossheading/amounts-recognised-in-determining-a-companys-profit-or-loss"
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      "parent": "part/7/chapter/3/crossheading/amounts-recognised-in-determining-a-companys-profit-or-loss"
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      "status": null,
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      "status": null,
      "parent": "part/7/chapter/3/crossheading/application-of-fair-value-accounting"
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      "path": "section/616",
      "kind": "section",
      "number": "616",
      "heading": "Disapplication of fair value accounting",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-616",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/4/crossheading/certain-embedded-derivatives"
    },
    {
      "path": "section/617",
      "kind": "section",
      "number": "617",
      "heading": "Election for section 616 not to apply",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-617",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/4/crossheading/certain-embedded-derivatives"
    },
    {
      "path": "section/618",
      "kind": "section",
      "number": "618",
      "heading": "Elections under section 617: groups of companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-618",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/4/crossheading/certain-embedded-derivatives"
    },
    {
      "path": "part/7/chapter/4/crossheading/partnerships-involving-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Partnerships involving companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/4"
    },
    {
      "path": "section/619",
      "kind": "section",
      "number": "619",
      "heading": "Partnerships involving companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-619",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/4/crossheading/partnerships-involving-companies"
    },
    {
      "path": "section/620",
      "kind": "section",
      "number": "620",
      "heading": "Determination of credits and debits by company partners",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-620",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/4/crossheading/partnerships-involving-companies"
    },
    {
      "path": "section/621",
      "kind": "section",
      "number": "621",
      "heading": "Company partners using fair value accounting",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-621",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/4/crossheading/partnerships-involving-companies"
    },
    {
      "path": "part/7/chapter/4/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/4"
    },
    {
      "path": "section/622",
      "kind": "section",
      "number": "622",
      "heading": "Contracts ceasing to be derivative contracts",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-622",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/4/crossheading/miscellaneous"
    },
    {
      "path": "section/623",
      "kind": "section",
      "number": "623",
      "heading": "Index-linked gilt-edged securities with embedded contracts for differences",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-623",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/4/crossheading/miscellaneous"
    },
    {
      "path": "part/7/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Continuity of treatment on transfers within groups",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "part/7/chapter/5/crossheading/introductory",
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      "number": null,
      "heading": "Introductory",
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      "extent": null,
      "status": null,
      "parent": "part/7/chapter/5"
    },
    {
      "path": "section/624",
      "kind": "section",
      "number": "624",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-624",
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      "status": null,
      "parent": "part/7/chapter/5/crossheading/introductory"
    },
    {
      "path": "part/7/chapter/5/crossheading/group-member-replacing-another-as-party-to-derivative-contract",
      "kind": "crossheading",
      "number": null,
      "heading": "Group member replacing another as party to derivative contract",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/5"
    },
    {
      "path": "section/625",
      "kind": "section",
      "number": "625",
      "heading": "Group member replacing another as party to derivative contract",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-625",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/5/crossheading/group-member-replacing-another-as-party-to-derivative-contract"
    },
    {
      "path": "section/626",
      "kind": "section",
      "number": "626",
      "heading": "Transactions to which section 625 applies",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-626",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/5/crossheading/group-member-replacing-another-as-party-to-derivative-contract"
    },
    {
      "path": "section/627",
      "kind": "section",
      "number": "627",
      "heading": "Meaning of company replacing another as party to derivative contract",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-627",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/5/crossheading/group-member-replacing-another-as-party-to-derivative-contract"
    },
    {
      "path": "part/7/chapter/5/crossheading/exceptions-to-section-625",
      "kind": "crossheading",
      "number": null,
      "heading": "Exceptions to section 625",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/5"
    },
    {
      "path": "section/628",
      "kind": "section",
      "number": "628",
      "heading": "Transferor using fair value accounting",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-628",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/5/crossheading/exceptions-to-section-625"
    },
    {
      "path": "section/629",
      "kind": "section",
      "number": "629",
      "heading": "Tax avoidance",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-629",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7/chapter/5/crossheading/exceptions-to-section-625"
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    {
      "path": "part/7/chapter/5/crossheading/transferee-leaving-group-after-replacing-transferor-as-party-to-derivative-contract",
      "kind": "crossheading",
      "number": null,
      "heading": "Transferee leaving group after replacing transferor as party to derivative contract",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/5"
    },
    {
      "path": "section/630",
      "kind": "section",
      "number": "630",
      "heading": "Introduction to sections 631 and 632",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-630",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/5/crossheading/transferee-leaving-group-after-replacing-transferor-as-party-to-derivative-contract"
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      "path": "section/631",
      "kind": "section",
      "number": "631",
      "heading": "Transferee leaving group otherwise than because of exempt distribution",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-631",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/5/crossheading/transferee-leaving-group-after-replacing-transferor-as-party-to-derivative-contract"
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    {
      "path": "section/632",
      "kind": "section",
      "number": "632",
      "heading": "Transferee leaving group because of exempt distribution",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-632",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/5/crossheading/transferee-leaving-group-after-replacing-transferor-as-party-to-derivative-contract"
    },
    {
      "path": "part/7/chapter/6",
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      "number": "6",
      "heading": "Special kinds of company",
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      "extent": null,
      "status": null,
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    },
    {
      "path": "part/7/chapter/6/crossheading/mutual-trading-companies",
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      "number": null,
      "heading": "Mutual trading companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6"
    },
    {
      "path": "section/633",
      "kind": "section",
      "number": "633",
      "heading": "Mutual trading companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-633",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/mutual-trading-companies"
    },
    {
      "path": "part/7/chapter/6/crossheading/insurance-companies",
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      "number": null,
      "heading": "Insurance companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6"
    },
    {
      "path": "section/634",
      "kind": "section",
      "number": "634",
      "heading": "Insurance companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-634",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/6/crossheading/insurance-companies"
    },
    {
      "path": "section/635",
      "kind": "section",
      "number": "635",
      "heading": "Creditor relationships: embedded derivatives which are options",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-635",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/6/crossheading/insurance-companies"
    },
    {
      "path": "section/636",
      "kind": "section",
      "number": "636",
      "heading": "Modifications of Chapter 5",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-636",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/6/crossheading/insurance-companies"
    },
    {
      "path": "part/7/chapter/6/crossheading/investment-and-venture-capital-trusts",
      "kind": "crossheading",
      "number": null,
      "heading": "Investment and venture capital trusts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6"
    },
    {
      "path": "section/637",
      "kind": "section",
      "number": "637",
      "heading": "Investment trusts: profits or losses of a capital nature",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-637",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/investment-and-venture-capital-trusts"
    },
    {
      "path": "section/638",
      "kind": "section",
      "number": "638",
      "heading": "Venture capital trusts: profits or losses of a capital nature",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-638",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/investment-and-venture-capital-trusts"
    },
    {
      "path": "part/7/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "Chargeable gains arising in relation to derivative contracts",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "part/7/chapter/7/crossheading/introduction",
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      "number": null,
      "heading": "Introduction",
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      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7"
    },
    {
      "path": "section/639",
      "kind": "section",
      "number": "639",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-639",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7/crossheading/introduction"
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    {
      "path": "part/7/chapter/7/crossheading/some-credits-and-debits-not-to-be-brought-into-account-under-part-5",
      "kind": "crossheading",
      "number": null,
      "heading": "Some credits and debits not to be brought into account under Part 5",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7"
    },
    {
      "path": "section/640",
      "kind": "section",
      "number": "640",
      "heading": "Credits and debits not to be brought into account under Part 5",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-640",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7/crossheading/some-credits-and-debits-not-to-be-brought-into-account-under-part-5"
    },
    {
      "path": "part/7/chapter/7/crossheading/some-derivative-contracts-to-be-taxed-on-a-chargeable-gains-basis",
      "kind": "crossheading",
      "number": null,
      "heading": "Some derivative contracts to be taxed on a chargeable gains basis",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7"
    },
    {
      "path": "section/641",
      "kind": "section",
      "number": "641",
      "heading": "Derivative contracts to be taxed on a chargeable gains basis",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-641",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7/crossheading/some-derivative-contracts-to-be-taxed-on-a-chargeable-gains-basis"
    },
    {
      "path": "section/642",
      "kind": "section",
      "number": "642",
      "heading": "Exception from section 641",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-642",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7/crossheading/some-derivative-contracts-to-be-taxed-on-a-chargeable-gains-basis"
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    {
      "path": "part/7/chapter/7/crossheading/derivative-contracts-to-which-sections-640-and-641-apply",
      "kind": "crossheading",
      "number": null,
      "heading": "Derivative contracts to which sections 640 and 641 apply",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/7"
    },
    {
      "path": "section/643",
      "kind": "section",
      "number": "643",
      "heading": "Contracts relating to land or certain tangible movable property",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-643",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/7/crossheading/derivative-contracts-to-which-sections-640-and-641-apply"
    },
    {
      "path": "section/644",
      "kind": "section",
      "number": "644",
      "heading": "Income to be left out of account in determining whether section 643 applies",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-644",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7/crossheading/derivative-contracts-to-which-sections-640-and-641-apply"
    },
    {
      "path": "section/645",
      "kind": "section",
      "number": "645",
      "heading": "Creditor relationships: embedded derivatives which are options",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-645",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7/crossheading/derivative-contracts-to-which-sections-640-and-641-apply"
    },
    {
      "path": "section/646",
      "kind": "section",
      "number": "646",
      "heading": "Exclusions from section 645",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-646",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7/crossheading/derivative-contracts-to-which-sections-640-and-641-apply"
    },
    {
      "path": "section/647",
      "kind": "section",
      "number": "647",
      "heading": "Meaning of certain expressions in section 645",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-647",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7/crossheading/derivative-contracts-to-which-sections-640-and-641-apply"
    },
    {
      "path": "section/648",
      "kind": "section",
      "number": "648",
      "heading": "Creditor relationships: embedded derivatives which are exactly tracking contracts for differences",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-648",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7/crossheading/derivative-contracts-to-which-sections-640-and-641-apply"
    },
    {
      "path": "section/649",
      "kind": "section",
      "number": "649",
      "heading": "Meaning of certain expressions in section 648",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-649",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7/crossheading/derivative-contracts-to-which-sections-640-and-641-apply"
    },
    {
      "path": "section/650",
      "kind": "section",
      "number": "650",
      "heading": "Property based total return swaps",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-650",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/7/crossheading/derivative-contracts-to-which-sections-640-and-641-apply"
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    {
      "path": "part/7/chapter/7/crossheading/some-credits-and-debits-not-to-be-brought-into-account-under-part-3-or-5",
      "kind": "crossheading",
      "number": null,
      "heading": "Some credits and debits not to be brought into account under Part 3 or 5",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7"
    },
    {
      "path": "section/651",
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      "number": "651",
      "heading": "Credits and debits not to be brought into account under Part 3 or Part 5",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-651",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7/crossheading/some-credits-and-debits-not-to-be-brought-into-account-under-part-3-or-5"
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    {
      "path": "part/7/chapter/7/crossheading/issuers-of-securities-with-embedded-derivatives-deemed-options",
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      "number": null,
      "heading": "Issuers of securities with embedded derivatives: deemed options",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7"
    },
    {
      "path": "section/652",
      "kind": "section",
      "number": "652",
      "heading": "Introduction to sections 653 to 655",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-652",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7/crossheading/issuers-of-securities-with-embedded-derivatives-deemed-options"
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      "path": "section/653",
      "kind": "section",
      "number": "653",
      "heading": "Shares issued or transferred as a result of exercise of deemed option",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-653",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/7/crossheading/issuers-of-securities-with-embedded-derivatives-deemed-options"
    },
    {
      "path": "section/654",
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      "number": "654",
      "heading": "Payment instead of disposal on exercise of deemed option",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-654",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/7/crossheading/issuers-of-securities-with-embedded-derivatives-deemed-options"
    },
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      "path": "section/655",
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      "number": "655",
      "heading": "Ceasing to be party to debtor relationship when deemed option not exercised",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-655",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7/crossheading/issuers-of-securities-with-embedded-derivatives-deemed-options"
    },
    {
      "path": "part/7/chapter/7/crossheading/issuers-of-securities-with-embedded-derivatives-deemed-contracts-for-differences",
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      "number": null,
      "heading": "Issuers of securities with embedded derivatives: deemed contracts for differences",
      "url": null,
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      "status": null,
      "parent": "part/7/chapter/7"
    },
    {
      "path": "section/656",
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      "number": "656",
      "heading": "Introduction to section 658",
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      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7/crossheading/issuers-of-securities-with-embedded-derivatives-deemed-contracts-for-differences"
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      "path": "section/657",
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      "number": "657",
      "heading": "Meaning of “exactly tracking contract” in section 656",
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      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7/crossheading/issuers-of-securities-with-embedded-derivatives-deemed-contracts-for-differences"
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      "path": "section/658",
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      "number": "658",
      "heading": "Chargeable gain or allowable loss treated as accruing",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-658",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/7/crossheading/issuers-of-securities-with-embedded-derivatives-deemed-contracts-for-differences"
    },
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      "path": "part/7/chapter/7/crossheading/interpretation",
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      "heading": "Interpretation",
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      "status": null,
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    {
      "path": "section/659",
      "kind": "section",
      "number": "659",
      "heading": "Meaning of “relevant credits” and “relevant debits”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-659",
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    {
      "path": "part/7/chapter/8",
      "kind": "chapter",
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    {
      "path": "part/7/chapter/8/crossheading/company-ceasing-to-be-party-to-certain-contracts",
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      "heading": "Company ceasing to be party to certain contracts",
      "url": null,
      "extent": null,
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      "parent": "part/7/chapter/8"
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    {
      "path": "section/660",
      "kind": "section",
      "number": "660",
      "heading": "Contract relating to holding in OEIC, unit trust or offshore fund",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-660",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/8/crossheading/company-ceasing-to-be-party-to-certain-contracts"
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      "path": "section/661",
      "kind": "section",
      "number": "661",
      "heading": "Contract which becomes derivative contract",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-661",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/8/crossheading/company-ceasing-to-be-party-to-certain-contracts"
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    {
      "path": "part/7/chapter/8/crossheading/contracts-ceasing-to-be-derivative-contracts",
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      "url": null,
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      "path": "section/662",
      "kind": "section",
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      "heading": "Contracts ceasing to be derivative contracts",
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      "status": null,
      "parent": "part/7/chapter/8/crossheading/contracts-ceasing-to-be-derivative-contracts"
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      "path": "part/7/chapter/8/crossheading/carry-back-of-net-losses-on-certain-derivative-contracts",
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      "number": null,
      "heading": "Carry back of net losses on certain derivative contracts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/8"
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      "path": "section/663",
      "kind": "section",
      "number": "663",
      "heading": "Contracts to which section 641 applies",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-663",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/8/crossheading/carry-back-of-net-losses-on-certain-derivative-contracts"
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      "path": "section/664",
      "kind": "section",
      "number": "664",
      "heading": "Meaning of certain expressions in section 663",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-664",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/8/crossheading/carry-back-of-net-losses-on-certain-derivative-contracts"
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      "path": "part/7/chapter/8/crossheading/issuers-of-securities-with-embedded-derivatives-equity-instruments",
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      "number": null,
      "heading": "Issuers of securities with embedded derivatives: equity instruments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/8"
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    {
      "path": "section/665",
      "kind": "section",
      "number": "665",
      "heading": "Introduction to section 666",
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      "extent": null,
      "status": null,
      "parent": "part/7/chapter/8/crossheading/issuers-of-securities-with-embedded-derivatives-equity-instruments"
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      "path": "section/666",
      "kind": "section",
      "number": "666",
      "heading": "Allowable loss treated as accruing",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/8/crossheading/issuers-of-securities-with-embedded-derivatives-equity-instruments"
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      "path": "part/7/chapter/8/crossheading/treatment-of-shares-acquired-in-certain-circumstances",
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      "number": null,
      "heading": "Treatment of shares acquired in certain circumstances",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/8"
    },
    {
      "path": "section/667",
      "kind": "section",
      "number": "667",
      "heading": "Shares acquired on exercise of non-embedded option",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-667",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/8/crossheading/treatment-of-shares-acquired-in-certain-circumstances"
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      "path": "section/668",
      "kind": "section",
      "number": "668",
      "heading": "Shares acquired on running of future to delivery",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-668",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/8/crossheading/treatment-of-shares-acquired-in-certain-circumstances"
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    {
      "path": "section/669",
      "kind": "section",
      "number": "669",
      "heading": "Meaning of G and L in sections 667 and 668",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-669",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/8/crossheading/treatment-of-shares-acquired-in-certain-circumstances"
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    {
      "path": "part/7/chapter/8/crossheading/treatment-of-net-gains-and-losses-on-exercise-of-option",
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      "number": null,
      "heading": "Treatment of net gains and losses on exercise of option",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/8"
    },
    {
      "path": "section/670",
      "kind": "section",
      "number": "670",
      "heading": "Treatment of net gains and losses on exercise of option",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-670",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/8/crossheading/treatment-of-net-gains-and-losses-on-exercise-of-option"
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    {
      "path": "section/671",
      "kind": "section",
      "number": "671",
      "heading": "Meaning of G, L and CV in section 670",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-671",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/8/crossheading/treatment-of-net-gains-and-losses-on-exercise-of-option"
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      "path": "part/7/chapter/8/crossheading/treatment-of-net-gains-and-losses-on-disposal-of-certain-embedded-derivatives",
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      "number": null,
      "heading": "Treatment of net gains and losses on disposal of certain embedded derivatives",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/8"
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    {
      "path": "section/672",
      "kind": "section",
      "number": "672",
      "heading": "Treatment of net gains and losses on disposal of certain embedded derivatives",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-672",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/8/crossheading/treatment-of-net-gains-and-losses-on-disposal-of-certain-embedded-derivatives"
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      "path": "section/673",
      "kind": "section",
      "number": "673",
      "heading": "Meaning of G, L and CV in section 672",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/8/crossheading/treatment-of-net-gains-and-losses-on-disposal-of-certain-embedded-derivatives"
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    {
      "path": "part/7/chapter/9",
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      "number": "9",
      "heading": "European cross-border transfers of business",
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      "extent": null,
      "status": null,
      "parent": "part/7"
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    {
      "path": "part/7/chapter/9/crossheading/introduction",
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      "heading": "Introduction",
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      "parent": "part/7/chapter/9"
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      "path": "section/674",
      "kind": "section",
      "number": "674",
      "heading": "Introduction to Chapter",
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      "parent": "part/7/chapter/9/crossheading/introduction"
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    {
      "path": "part/7/chapter/9/crossheading/transfers-of-derivative-contracts-at-notional-carrying-value",
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      "heading": "Transfers of derivative contracts at notional carrying value",
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      "path": "section/675",
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      "number": "675",
      "heading": "Transfer of derivative contract at notional carrying value",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "section/676",
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      "number": "676",
      "heading": "Transferor using fair value accounting",
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      "parent": "part/7/chapter/9/crossheading/transfers-of-derivative-contracts-at-notional-carrying-value"
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      "path": "part/7/chapter/9/crossheading/exception-for-tax-avoidance-cases-and-clearances",
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      "path": "section/677",
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      "heading": "Tax avoidance etc",
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      "path": "section/678",
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      "number": "678",
      "heading": "Procedure on application for clearance",
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      "heading": "Decision on application for clearance",
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      "path": "part/7/chapter/9/crossheading/transparent-entities",
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      "path": "section/680",
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      "heading": "Disapplication of Chapter where transparent entities involved",
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      "path": "part/7/chapter/9/crossheading/interpretation",
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      "path": "section/681",
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      "path": "part/7/chapter/10",
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      "path": "part/7/chapter/10/crossheading/introduction",
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      "path": "section/682",
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      "heading": "Introduction to Chapter",
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      "path": "section/683",
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      "number": "683",
      "heading": "Meaning of “the transferee” and “transferor”",
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      "extent": null,
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    {
      "path": "part/7/chapter/10/crossheading/transfers-of-derivative-contracts-at-notional-carrying-value",
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    {
      "path": "section/684",
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      "number": "684",
      "heading": "Transfer of derivative contract at notional carrying value",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/10/crossheading/transfers-of-derivative-contracts-at-notional-carrying-value"
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      "path": "section/685",
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      "number": "685",
      "heading": "Transferor using fair value accounting",
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      "status": null,
      "parent": "part/7/chapter/10/crossheading/transfers-of-derivative-contracts-at-notional-carrying-value"
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    {
      "path": "part/7/chapter/10/crossheading/exception-for-tax-avoidance-cases-and-clearances",
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      "path": "section/686",
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      "heading": "Tax avoidance etc",
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      "parent": "part/7/chapter/10/crossheading/exception-for-tax-avoidance-cases-and-clearances"
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      "path": "part/7/chapter/10/crossheading/transparent-entities",
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    {
      "path": "section/687",
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      "parent": "part/7/chapter/10/crossheading/transparent-entities"
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    {
      "path": "part/7/chapter/10/crossheading/interpretation",
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      "path": "section/688",
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      "status": null,
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    {
      "path": "part/7/chapter/11",
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      "heading": "Tax avoidance",
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    {
      "path": "part/7/chapter/11/crossheading/introduction",
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      "heading": "Introduction",
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      "path": "section/689",
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      "heading": "Overview of Chapter",
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      "status": null,
      "parent": "part/7/chapter/11/crossheading/introduction"
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    {
      "path": "part/7/chapter/11/crossheading/unallowable-purposes",
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      "heading": "Unallowable purposes",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/11"
    },
    {
      "path": "section/690",
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      "heading": "Derivative contracts for unallowable purposes",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "section/691",
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      "heading": "Meaning of “unallowable purpose”",
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      "status": null,
      "parent": "part/7/chapter/11/crossheading/unallowable-purposes"
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      "path": "section/692",
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      "number": "692",
      "heading": "Allowance of accumulated net losses",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/11/crossheading/unallowable-purposes"
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    {
      "path": "part/7/chapter/11/crossheading/transactions-not-at-arms-length",
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      "heading": "Transactions not at arm's length",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/11"
    },
    {
      "path": "section/693",
      "kind": "section",
      "number": "693",
      "heading": "Bringing into account adjustments under Part 4 of TIOPA 2010",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-693",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/11/crossheading/transactions-not-at-arms-length"
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    {
      "path": "section/694",
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      "number": "694",
      "heading": "Exchange gains and losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-694",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7/chapter/11/crossheading/transactions-not-at-arms-length"
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    {
      "path": "section/695",
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      "number": "695",
      "heading": "Transfers of value to connected companies",
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      "extent": null,
      "status": null,
      "parent": "part/7/chapter/11/crossheading/transactions-not-at-arms-length"
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    {
      "path": "section/695A",
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      "number": "695A",
      "heading": "Disguised distribution arrangements involving derivative contracts",
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      "extent": null,
      "status": null,
      "parent": "part/7/chapter/11/crossheading/transactions-not-at-arms-length"
    },
    {
      "path": "part/7/chapter/11/crossheading/transactions-with-nonuk-residents",
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      "heading": "Transactions with non-UK residents",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/11"
    },
    {
      "path": "section/696",
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      "number": "696",
      "heading": "Derivative contracts with non-UK residents",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-696",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/11/crossheading/transactions-with-nonuk-residents"
    },
    {
      "path": "section/697",
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      "heading": "Exceptions to section 696",
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      "status": null,
      "parent": "part/7/chapter/11/crossheading/transactions-with-nonuk-residents"
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    {
      "path": "part/7/chapter/11/crossheading/disposals-for-consideration-not-fully-recognised-by-accounting-practice",
      "kind": "crossheading",
      "number": null,
      "heading": "Disposals for consideration not fully recognised by accounting practice",
      "url": null,
      "extent": null,
      "status": null,
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    {
      "path": "section/698",
      "kind": "section",
      "number": "698",
      "heading": "Disposals for consideration not fully recognised by accounting practice",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-698",
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      "parent": "part/7/chapter/11/crossheading/disposals-for-consideration-not-fully-recognised-by-accounting-practice"
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      "path": "section/698A",
      "kind": "section",
      "number": "698A",
      "heading": "Debits arising from derecognition of derivative contracts",
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      "path": "chapter/11/crossheading/counteracting-avoidance-arrangements",
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      "heading": "Counteracting avoidance arrangements",
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      "heading": "Counteracting effect of avoidance arrangements",
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      "status": null,
      "parent": "chapter/11/crossheading/counteracting-avoidance-arrangements"
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      "path": "section/698C",
      "kind": "section",
      "number": "698C",
      "heading": "Interpretation of section 698B",
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      "status": null,
      "parent": "chapter/11/crossheading/counteracting-avoidance-arrangements"
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      "path": "section/698D",
      "kind": "section",
      "number": "698D",
      "heading": "Examples of results that may indicate exclusion not applicable",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-698D",
      "extent": null,
      "status": null,
      "parent": "chapter/11/crossheading/counteracting-avoidance-arrangements"
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      "path": "part/7/chapter/12",
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      "number": "12",
      "heading": "Priority rules",
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      "path": "section/699",
      "kind": "section",
      "number": "699",
      "heading": "Priority of this Part for corporation tax purposes",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-699",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/12"
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      "path": "section/700",
      "kind": "section",
      "number": "700",
      "heading": "Relationship of this Part to Part 5: loan relationships",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-700",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/12"
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      "path": "part/7/chapter/13",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "part/7/chapter/13/crossheading/power-to-amend-certain-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to amend certain provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/13"
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      "path": "section/701",
      "kind": "section",
      "number": "701",
      "heading": "Power to amend some provisions",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-701",
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      "status": null,
      "parent": "part/7/chapter/13/crossheading/power-to-amend-certain-provisions"
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      "path": "chapter/13/crossheading/changes-to-accounting-standards",
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      "heading": "Changes to accounting standards",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/13"
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      "path": "section/701A",
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      "number": "701A",
      "heading": "Power to make regulations where accounting standards change",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-701A",
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      "status": null,
      "parent": "chapter/13/crossheading/changes-to-accounting-standards"
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      "path": "part/7/chapter/13/crossheading/other-general-definitions",
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      "heading": "Other general definitions",
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      "extent": null,
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    },
    {
      "path": "section/702",
      "kind": "section",
      "number": "702",
      "heading": "“Tax-adjusted carrying value”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-702",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/13/crossheading/other-general-definitions"
    },
    {
      "path": "section/703",
      "kind": "section",
      "number": "703",
      "heading": "“Chargeable asset”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-703",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/13/crossheading/other-general-definitions"
    },
    {
      "path": "section/704",
      "kind": "section",
      "number": "704",
      "heading": "“Creditor relationship” and “debtor relationship”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-704",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/13/crossheading/other-general-definitions"
    },
    {
      "path": "section/705",
      "kind": "section",
      "number": "705",
      "heading": "Expressions relating to exchange gains and losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-705",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/13/crossheading/other-general-definitions"
    },
    {
      "path": "section/706",
      "kind": "section",
      "number": "706",
      "heading": "“Excluded body”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-706",
      "extent": null,
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      "parent": "part/7/chapter/13/crossheading/other-general-definitions"
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      "path": "section/707",
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      "number": "707",
      "heading": "“Hedging relationship”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-707",
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      "status": null,
      "parent": "part/7/chapter/13/crossheading/other-general-definitions"
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    {
      "path": "section/708",
      "kind": "section",
      "number": "708",
      "heading": "“Plain vanilla contract”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-708",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/13/crossheading/other-general-definitions"
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      "path": "section/709",
      "kind": "section",
      "number": "709",
      "heading": "“Securities house”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-709",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/13/crossheading/other-general-definitions"
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      "path": "section/710",
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      "number": "710",
      "heading": "Other definitions",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/13/crossheading/other-general-definitions"
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    {
      "path": "part/8",
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      "number": "8",
      "heading": "Intangible fixed assets",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "part/8/chapter/1",
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      "number": "1",
      "heading": "Introduction",
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    {
      "path": "part/8/chapter/1/crossheading/introductory",
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      "heading": "Introductory",
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    },
    {
      "path": "section/711",
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      "number": "711",
      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-711",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/1/crossheading/introductory"
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    {
      "path": "part/8/chapter/1/crossheading/basic-definitions",
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      "heading": "Basic definitions",
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      "path": "section/712",
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      "number": "712",
      "heading": "“Intangible asset”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-712",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/1/crossheading/basic-definitions"
    },
    {
      "path": "section/713",
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      "number": "713",
      "heading": "“Intangible fixed asset”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-713",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1/crossheading/basic-definitions"
    },
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      "path": "section/714",
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      "number": "714",
      "heading": "“Royalty”",
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      "status": null,
      "parent": "part/8/chapter/1/crossheading/basic-definitions"
    },
    {
      "path": "part/8/chapter/1/crossheading/goodwill",
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      "number": null,
      "heading": "Goodwill",
      "url": null,
      "extent": null,
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      "parent": "part/8/chapter/1"
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    {
      "path": "section/715",
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      "number": "715",
      "heading": "Application of this Part to goodwill",
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      "status": null,
      "parent": "part/8/chapter/1/crossheading/goodwill"
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    {
      "path": "part/8/chapter/1/crossheading/accounting-rules-and-definitions",
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    },
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      "path": "section/716",
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      "number": "716",
      "heading": "“Recognised” amounts and “GAAP-compliant accounts”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-716",
      "extent": null,
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      "parent": "part/8/chapter/1/crossheading/accounting-rules-and-definitions"
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      "path": "section/717",
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      "heading": "Companies without GAAP-compliant accounts",
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      "extent": null,
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      "parent": "part/8/chapter/1/crossheading/accounting-rules-and-definitions"
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      "path": "section/718",
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      "number": "718",
      "heading": "GAAP-compliant accounts: reference to consolidated group accounts",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-718",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1/crossheading/accounting-rules-and-definitions"
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      "path": "section/719",
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      "number": "719",
      "heading": "Accounting value",
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      "extent": null,
      "status": null,
      "parent": "part/8/chapter/1/crossheading/accounting-rules-and-definitions"
    },
    {
      "path": "part/8/chapter/2",
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      "number": "2",
      "heading": "Credits in respect of intangible fixed assets",
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    },
    {
      "path": "section/720",
      "kind": "section",
      "number": "720",
      "heading": "Introduction",
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      "extent": null,
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      "parent": "part/8/chapter/2"
    },
    {
      "path": "section/721",
      "kind": "section",
      "number": "721",
      "heading": "Receipts recognised as they accrue",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-721",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/2"
    },
    {
      "path": "section/722",
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      "number": "722",
      "heading": "Receipts in respect of royalties so far as not dealt with under section 721",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-722",
      "extent": null,
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      "parent": "part/8/chapter/2"
    },
    {
      "path": "section/723",
      "kind": "section",
      "number": "723",
      "heading": "Revaluation",
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      "extent": null,
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    },
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      "path": "section/724",
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      "number": "724",
      "heading": "Negative goodwill",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-724",
      "extent": null,
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    {
      "path": "section/725",
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      "number": "725",
      "heading": "Reversal of previous accounting loss",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-725",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/2"
    },
    {
      "path": "part/8/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Debits in respect of intangible fixed assets",
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      "extent": null,
      "status": null,
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    },
    {
      "path": "section/726",
      "kind": "section",
      "number": "726",
      "heading": "Introduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-726",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/3"
    },
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      "path": "section/727",
      "kind": "section",
      "number": "727",
      "heading": "References to expenditure on an asset",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-727",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/3"
    },
    {
      "path": "section/728",
      "kind": "section",
      "number": "728",
      "heading": "Expenditure written off as it is incurred",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-728",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "section/729",
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      "number": "729",
      "heading": "Writing down on accounting basis",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "section/730",
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      "number": "730",
      "heading": "Writing down at fixed rate: election for fixed-rate basis",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-730",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/3"
    },
    {
      "path": "section/731",
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      "number": "731",
      "heading": "Writing down at fixed rate: calculation",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/3"
    },
    {
      "path": "section/732",
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      "number": "732",
      "heading": "Reversal of previous accounting gain",
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      "extent": null,
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      "parent": "part/8/chapter/3"
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    {
      "path": "part/8/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Realisation of intangible fixed assets",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "section/733",
      "kind": "section",
      "number": "733",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-733",
      "extent": null,
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      "parent": "part/8/chapter/4"
    },
    {
      "path": "section/734",
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      "number": "734",
      "heading": "Meaning of “realisation”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-734",
      "extent": null,
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    },
    {
      "path": "section/735",
      "kind": "section",
      "number": "735",
      "heading": "Asset written down for tax purposes",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-735",
      "extent": null,
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      "parent": "part/8/chapter/4"
    },
    {
      "path": "section/736",
      "kind": "section",
      "number": "736",
      "heading": "Asset shown in balance sheet and not written down for tax purposes",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-736",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/4"
    },
    {
      "path": "section/737",
      "kind": "section",
      "number": "737",
      "heading": "Apportionment in case of part realisation",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-737",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4"
    },
    {
      "path": "section/738",
      "kind": "section",
      "number": "738",
      "heading": "Asset not shown in balance sheet",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-738",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4"
    },
    {
      "path": "section/738A",
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      "number": "738A",
      "heading": "Realisation of assets previously subject to Northern Ireland rate",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-738A",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4"
    },
    {
      "path": "section/739",
      "kind": "section",
      "number": "739",
      "heading": "Meaning of “proceeds of realisation”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-739",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/4"
    },
    {
      "path": "section/740",
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      "number": "740",
      "heading": "Abortive expenditure on realisation",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-740",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/4"
    },
    {
      "path": "section/741",
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      "number": "741",
      "heading": "Meaning of “chargeable intangible asset” and “chargeable realisation gain”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-741",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4"
    },
    {
      "path": "part/8/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Calculation of tax written-down value",
      "url": null,
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      "parent": "part/8"
    },
    {
      "path": "section/742",
      "kind": "section",
      "number": "742",
      "heading": "Asset written down on accounting basis",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-742",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/5"
    },
    {
      "path": "section/743",
      "kind": "section",
      "number": "743",
      "heading": "Asset written down at fixed rate",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-743",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/5"
    },
    {
      "path": "section/744",
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      "heading": "Effect of part realisation of asset",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-744",
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      "status": null,
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    {
      "path": "part/8/chapter/6",
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      "path": "section/745",
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      "heading": "Introduction",
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      "path": "section/746",
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      "heading": "“Non-trading credits” and “non-trading debits”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-746",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/6/crossheading/introductory"
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    {
      "path": "part/8/chapter/6/crossheading/trading-etc-credits-and-debits",
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      "path": "section/747",
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      "number": "747",
      "heading": "Assets held for purposes of trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-747",
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      "parent": "part/8/chapter/6/crossheading/trading-etc-credits-and-debits"
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      "path": "section/748",
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      "heading": "Assets held for purposes of property business",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-748",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/6/crossheading/trading-etc-credits-and-debits"
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      "path": "section/749",
      "kind": "section",
      "number": "749",
      "heading": "Assets held for purposes of mines, transport undertakings, etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-749",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6/crossheading/trading-etc-credits-and-debits"
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      "path": "section/750",
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      "number": "750",
      "heading": "Assets held for purposes falling within more than one section",
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      "extent": null,
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      "parent": "part/8/chapter/6/crossheading/trading-etc-credits-and-debits"
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      "path": "part/8/chapter/6/crossheading/nontrading-credits-and-debits",
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      "heading": "Non-trading credits and debits",
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      "status": null,
      "parent": "part/8/chapter/6"
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      "path": "section/751",
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      "number": "751",
      "heading": "Non-trading gains and losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-751",
      "extent": null,
      "status": null,
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      "path": "section/752",
      "kind": "section",
      "number": "752",
      "heading": "Charge to tax on non-trading gains on intangible fixed assets",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-752",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6/crossheading/nontrading-credits-and-debits"
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      "path": "section/753",
      "kind": "section",
      "number": "753",
      "heading": "Treatment of non-trading losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-753",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/6/crossheading/nontrading-credits-and-debits"
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    {
      "path": "part/8/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "Roll-over relief in case of realisation and reinvestment",
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      "extent": null,
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    {
      "path": "part/8/chapter/7/crossheading/when-the-relief-is-given",
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      "path": "section/754",
      "kind": "section",
      "number": "754",
      "heading": "The relief: the “old asset” and “other assets”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-754",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/7/crossheading/when-the-relief-is-given"
    },
    {
      "path": "section/755",
      "kind": "section",
      "number": "755",
      "heading": "Conditions relating to the old asset and its realisation",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-755",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/7/crossheading/when-the-relief-is-given"
    },
    {
      "path": "section/756",
      "kind": "section",
      "number": "756",
      "heading": "Conditions relating to expenditure on other assets",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-756",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/7/crossheading/when-the-relief-is-given"
    },
    {
      "path": "section/757",
      "kind": "section",
      "number": "757",
      "heading": "Claim for relief",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-757",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/7/crossheading/when-the-relief-is-given"
    },
    {
      "path": "part/8/chapter/7/crossheading/how-the-relief-is-given",
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      "heading": "How the relief is given",
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      "parent": "part/8/chapter/7"
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    {
      "path": "section/758",
      "kind": "section",
      "number": "758",
      "heading": "How the relief is given: general",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-758",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/7/crossheading/how-the-relief-is-given"
    },
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      "path": "section/759",
      "kind": "section",
      "number": "759",
      "heading": "Determination of appropriate proportion of cost and adjusted cost",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-759",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/7/crossheading/how-the-relief-is-given"
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    {
      "path": "section/760",
      "kind": "section",
      "number": "760",
      "heading": "References to cost of asset where asset affected by change of accounting policy",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-760",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/7/crossheading/how-the-relief-is-given"
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    {
      "path": "section/761",
      "kind": "section",
      "number": "761",
      "heading": "Declaration of provisional entitlement to relief",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-761",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/7/crossheading/how-the-relief-is-given"
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    {
      "path": "section/762",
      "kind": "section",
      "number": "762",
      "heading": "Realisation and reacquisition",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-762",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/7/crossheading/how-the-relief-is-given"
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    {
      "path": "section/763",
      "kind": "section",
      "number": "763",
      "heading": "Disregard of deemed realisations and reacquisitions",
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      "extent": null,
      "status": null,
      "parent": "part/8/chapter/7/crossheading/how-the-relief-is-given"
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    {
      "path": "part/8/chapter/8",
      "kind": "chapter",
      "number": "8",
      "heading": "Groups of companies: introduction",
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      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "part/8/chapter/8/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/8"
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    {
      "path": "section/764",
      "kind": "section",
      "number": "764",
      "heading": "Meaning of “company”, “group” and “subsidiary”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-764",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8/crossheading/introductory"
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    {
      "path": "part/8/chapter/8/crossheading/rules",
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      "heading": "Rules",
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      "parent": "part/8/chapter/8"
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      "path": "section/765",
      "kind": "section",
      "number": "765",
      "heading": "General rule: a company and its 75% subsidiaries form a group",
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      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8/crossheading/rules"
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    {
      "path": "section/766",
      "kind": "section",
      "number": "766",
      "heading": "Only effective 51% subsidiaries of principal company to be members of group",
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      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8/crossheading/rules"
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      "path": "section/767",
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      "number": "767",
      "heading": "Principal company cannot be 75% subsidiary of another company",
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      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8/crossheading/rules"
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      "path": "section/768",
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      "number": "768",
      "heading": "Company cannot be member of more than one group",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-768",
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      "status": null,
      "parent": "part/8/chapter/8/crossheading/rules"
    },
    {
      "path": "section/769",
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      "heading": "Continuity of identity of group",
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      "status": null,
      "parent": "part/8/chapter/8/crossheading/rules"
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      "path": "section/770",
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      "heading": "Continuity where group includes an SE",
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      "status": null,
      "parent": "part/8/chapter/8/crossheading/rules"
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      "path": "section/771",
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      "number": "771",
      "heading": "Meaning of “effective 51% subsidiary”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-771",
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      "status": null,
      "parent": "part/8/chapter/8/crossheading/rules"
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    {
      "path": "section/772",
      "kind": "section",
      "number": "772",
      "heading": "Equity holders and profits or assets available for distribution",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-772",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/8/crossheading/rules"
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    {
      "path": "section/773",
      "kind": "section",
      "number": "773",
      "heading": "Supplementary provisions",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/8/crossheading/rules"
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    {
      "path": "part/8/chapter/9",
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      "number": "9",
      "heading": "Application of this Part to groups of companies",
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      "extent": null,
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    },
    {
      "path": "part/8/chapter/9/crossheading/introductory",
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      "heading": "Introductory",
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      "parent": "part/8/chapter/9"
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      "path": "section/774",
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      "number": "774",
      "heading": "Overview of Chapter",
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      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9/crossheading/introductory"
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    {
      "path": "part/8/chapter/9/crossheading/transfers-within-a-group-treated-as-taxneutral",
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      "number": null,
      "heading": "Transfers within a group treated as tax-neutral",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9"
    },
    {
      "path": "section/775",
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      "number": "775",
      "heading": "Transfers within a group",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-775",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/9/crossheading/transfers-within-a-group-treated-as-taxneutral"
    },
    {
      "path": "section/776",
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      "number": "776",
      "heading": "Meaning of “tax-neutral” transfer",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-776",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9/crossheading/transfers-within-a-group-treated-as-taxneutral"
    },
    {
      "path": "part/8/chapter/9/crossheading/rollover-relief-under-chapter-7-realisation-and-reinvestment",
      "kind": "crossheading",
      "number": null,
      "heading": "Roll-over relief under Chapter 7 (realisation and reinvestment)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9"
    },
    {
      "path": "section/777",
      "kind": "section",
      "number": "777",
      "heading": "Relief on realisation and reinvestment: application to group member",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-777",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/9/crossheading/rollover-relief-under-chapter-7-realisation-and-reinvestment"
    },
    {
      "path": "section/778",
      "kind": "section",
      "number": "778",
      "heading": "Relief on reinvestment: acquisition of group company: introduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-778",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9/crossheading/rollover-relief-under-chapter-7-realisation-and-reinvestment"
    },
    {
      "path": "section/779",
      "kind": "section",
      "number": "779",
      "heading": "Rules that apply to cases within section 778(1)",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-779",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9/crossheading/rollover-relief-under-chapter-7-realisation-and-reinvestment"
    },
    {
      "path": "part/8/chapter/9/crossheading/company-ceasing-to-be-member-of-group",
      "kind": "crossheading",
      "number": null,
      "heading": "Company ceasing to be member of group",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/9"
    },
    {
      "path": "section/780",
      "kind": "section",
      "number": "780",
      "heading": "Deemed realisation and reacquisition at market value",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-780",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/9/crossheading/company-ceasing-to-be-member-of-group"
    },
    {
      "path": "section/781",
      "kind": "section",
      "number": "781",
      "heading": "Character of credits and debits brought into account as a result of section 780",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-781",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9/crossheading/company-ceasing-to-be-member-of-group"
    },
    {
      "path": "section/782",
      "kind": "section",
      "number": "782",
      "heading": "Certain transferees of businesses etc not treated as leaving group",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-782",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/9/crossheading/company-ceasing-to-be-member-of-group"
    },
    {
      "path": "section/782A",
      "kind": "section",
      "number": "782A",
      "heading": "Company leaving group because of relevant share disposal",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-782A",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9/crossheading/company-ceasing-to-be-member-of-group"
    },
    {
      "path": "section/783",
      "kind": "section",
      "number": "783",
      "heading": "Certain associated companies leaving group at the same time",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-783",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/9/crossheading/company-ceasing-to-be-member-of-group"
    },
    {
      "path": "section/784",
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      "number": "784",
      "heading": "Groups with a relevant connection",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-784",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/9/crossheading/company-ceasing-to-be-member-of-group"
    },
    {
      "path": "section/785",
      "kind": "section",
      "number": "785",
      "heading": "Principal company becoming member of another group",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-785",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/9/crossheading/company-ceasing-to-be-member-of-group"
    },
    {
      "path": "section/786",
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      "number": "786",
      "heading": "Character of credits and debits brought into account as a result of section 785",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-786",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9/crossheading/company-ceasing-to-be-member-of-group"
    },
    {
      "path": "section/787",
      "kind": "section",
      "number": "787",
      "heading": "Company ceasing to be member of group because of exempt distribution",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-787",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/9/crossheading/company-ceasing-to-be-member-of-group"
    },
    {
      "path": "section/788",
      "kind": "section",
      "number": "788",
      "heading": "Provisions supplementing sections 780 to 787",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-788",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/9/crossheading/company-ceasing-to-be-member-of-group"
    },
    {
      "path": "section/789",
      "kind": "section",
      "number": "789",
      "heading": "Merger carried out for genuine commercial reasons",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-789",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9/crossheading/company-ceasing-to-be-member-of-group"
    },
    {
      "path": "section/790",
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      "number": "790",
      "heading": "Provisions supplementing section 789",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-790",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9/crossheading/company-ceasing-to-be-member-of-group"
    },
    {
      "path": "section/791",
      "kind": "section",
      "number": "791",
      "heading": "Application of roll-over relief in relation to degrouping charge",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-791",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9/crossheading/company-ceasing-to-be-member-of-group"
    },
    {
      "path": "part/8/chapter/9/crossheading/reallocation-of-degrouping-charge-within-group-and-recovery",
      "kind": "crossheading",
      "number": null,
      "heading": "Reallocation of degrouping charge within group and recovery",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/9"
    },
    {
      "path": "section/792",
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      "heading": "Reallocation of charge within group",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-792",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/9/crossheading/reallocation-of-degrouping-charge-within-group-and-recovery"
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    {
      "path": "section/793",
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      "number": "793",
      "heading": "Further requirements about elections under section 792",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/9/crossheading/reallocation-of-degrouping-charge-within-group-and-recovery"
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      "path": "section/793A",
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      "number": "793A",
      "heading": "Effect of election under section 792",
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      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9/crossheading/reallocation-of-degrouping-charge-within-group-and-recovery"
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      "path": "section/794",
      "kind": "section",
      "number": "794",
      "heading": "Application of roll-over relief in relation to reallocated charge",
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      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9/crossheading/reallocation-of-degrouping-charge-within-group-and-recovery"
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      "path": "section/795",
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      "number": "795",
      "heading": "Recovery of charge from another group company or controlling director",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-795",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/9/crossheading/reallocation-of-degrouping-charge-within-group-and-recovery"
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      "path": "section/796",
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      "heading": "Interpretation of section 795",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/9/crossheading/reallocation-of-degrouping-charge-within-group-and-recovery"
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      "path": "section/797",
      "kind": "section",
      "number": "797",
      "heading": "Recovery under section 795: procedure etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-797",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9/crossheading/reallocation-of-degrouping-charge-within-group-and-recovery"
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      "path": "section/798",
      "kind": "section",
      "number": "798",
      "heading": "Recovery under section 795: time limit",
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      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9/crossheading/reallocation-of-degrouping-charge-within-group-and-recovery"
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      "path": "part/8/chapter/9/crossheading/disregard-of-payments-between-group-members-for-reliefs",
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      "url": null,
      "extent": null,
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      "path": "section/799",
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      "heading": "Disregard of payments between group members for reliefs",
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      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9/crossheading/disregard-of-payments-between-group-members-for-reliefs"
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      "path": "part/8/chapter/10",
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      "status": null,
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      "path": "part/8/chapter/10/crossheading/introductory",
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      "path": "section/800",
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      "number": "800",
      "heading": "Introduction",
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      "parent": "part/8/chapter/10/crossheading/introductory"
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      "path": "section/801",
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      "heading": "Right to dispose of or acquire excluded asset also excluded",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-801",
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      "status": null,
      "parent": "part/8/chapter/10/crossheading/introductory"
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    {
      "path": "section/802",
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      "number": "802",
      "heading": "Effect of partial exclusion",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-802",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/10/crossheading/introductory"
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      "path": "part/8/chapter/10/crossheading/assets-wholly-excluded-from-this-part",
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      "heading": "Assets wholly excluded from this Part",
      "url": null,
      "extent": "E+W+S+N.I.",
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    {
      "path": "section/803",
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      "number": "803",
      "heading": "Non-commercial purposes etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-803",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/10/crossheading/assets-wholly-excluded-from-this-part"
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      "path": "section/804",
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      "number": "804",
      "heading": "Assets for which capital allowances previously made",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-804",
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      "status": null,
      "parent": "part/8/chapter/10/crossheading/assets-wholly-excluded-from-this-part"
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      "path": "section/805",
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      "number": "805",
      "heading": "Rights over tangible assets",
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      "status": null,
      "parent": "part/8/chapter/10/crossheading/assets-wholly-excluded-from-this-part"
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      "path": "section/806",
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      "number": "806",
      "heading": "Financial assets",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/10/crossheading/assets-wholly-excluded-from-this-part"
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      "path": "section/807",
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      "heading": "Rights in companies, trusts etc",
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      "status": null,
      "parent": "part/8/chapter/10/crossheading/assets-wholly-excluded-from-this-part"
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      "path": "section/808",
      "kind": "section",
      "number": "807A",
      "heading": "Assets representing expenditure on separate creative production trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-808",
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      "status": null,
      "parent": "part/8/chapter/10/crossheading/assets-wholly-excluded-from-this-part"
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      "path": "section/809",
      "kind": "section",
      "number": "809",
      "heading": "Oil licences",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/10/crossheading/assets-wholly-excluded-from-this-part"
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    {
      "path": "part/8/chapter/10/crossheading/assets-excluded-from-this-part-except-as-respects-royalties",
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      "number": null,
      "heading": "Assets excluded from this Part except as respects royalties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/10"
    },
    {
      "path": "section/810",
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      "number": "810",
      "heading": "Mutual trade or business",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/10/crossheading/assets-excluded-from-this-part-except-as-respects-royalties"
    },
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      "path": "section/811",
      "kind": "section",
      "number": "811",
      "heading": "Sound recordings",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-811",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/10/crossheading/assets-excluded-from-this-part-except-as-respects-royalties"
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      "path": "section/812",
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      "number": "812",
      "heading": "Master versions of films",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-812",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/10/crossheading/assets-excluded-from-this-part-except-as-respects-royalties"
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    {
      "path": "section/813",
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      "number": "813",
      "heading": "Computer software treated as part of cost of related hardware",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-813",
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      "status": null,
      "parent": "part/8/chapter/10/crossheading/assets-excluded-from-this-part-except-as-respects-royalties"
    },
    {
      "path": "part/8/chapter/10/crossheading/assets-excluded-from-this-part-to-the-extent-specified",
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      "number": null,
      "heading": "Assets excluded from this Part to the extent specified",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/10"
    },
    {
      "path": "section/814",
      "kind": "section",
      "number": "814",
      "heading": "Research and development",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/10/crossheading/assets-excluded-from-this-part-to-the-extent-specified"
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      "path": "section/815",
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      "heading": "Election to exclude capital expenditure on software",
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      "status": null,
      "parent": "part/8/chapter/10/crossheading/assets-excluded-from-this-part-to-the-extent-specified"
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      "path": "section/816",
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      "number": "816",
      "heading": "Further provision about elections under section 815",
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      "extent": null,
      "status": null,
      "parent": "part/8/chapter/10/crossheading/assets-excluded-from-this-part-to-the-extent-specified"
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      "path": "section/816A",
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      "number": "816A",
      "heading": "Restrictions on goodwill and certain other assets",
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      "parent": "part/8/chapter/10/crossheading/assets-excluded-from-this-part-to-the-extent-specified"
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    {
      "path": "part/8/chapter/11",
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      "heading": "Transfer of business or trade",
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      "extent": null,
      "status": null,
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    {
      "path": "part/8/chapter/11/crossheading/introduction",
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      "path": "section/817",
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      "heading": "Overview of Chapter",
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      "parent": "part/8/chapter/11/crossheading/introduction"
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      "path": "part/8/chapter/11/crossheading/taxneutral-transfers",
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      "path": "section/818",
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      "heading": "Company reconstruction involving transfer of business",
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      "status": null,
      "parent": "part/8/chapter/11/crossheading/taxneutral-transfers"
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      "path": "section/819",
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      "heading": "European cross-border transfers of business: introduction",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/11/crossheading/taxneutral-transfers"
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      "path": "section/820",
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      "heading": "Transfer of assets on European cross-border transfer of business",
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      "parent": "part/8/chapter/11/crossheading/taxneutral-transfers"
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      "path": "section/821",
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      "heading": "European cross-border mergers: introduction",
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      "path": "section/822",
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      "heading": "Transfer of assets on European cross-border merger",
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      "parent": "part/8/chapter/11/crossheading/taxneutral-transfers"
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      "path": "section/823",
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      "heading": "Interpretation of sections 821 and 822",
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      "path": "section/824",
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      "heading": "Transfer of business of building society to company",
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      "extent": null,
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      "parent": "part/8/chapter/11/crossheading/taxneutral-transfers"
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      "path": "section/825",
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      "heading": "Application of sections 780 and 785 where transfer within section 824 occurs",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "part/8/chapter/11/crossheading/transfer-of-assets-to-nonuk-resident-company",
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      "path": "section/827",
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      "status": null,
      "parent": "part/8/chapter/11/crossheading/transfer-of-assets-to-nonuk-resident-company"
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      "url": null,
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      "number": "899",
      "heading": "Relief where degrouping charge on asset arises on or after 1 April 2002",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-899",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/16/crossheading/rollover-relief-for-disposals-of-prefa-2002-assets"
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      "path": "section/900",
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      "number": "900",
      "heading": "Meaning of “chargeable asset within TCGA” in sections 898 and 899",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-900",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/16/crossheading/rollover-relief-for-disposals-of-prefa-2002-assets"
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    {
      "path": "part/8/chapter/16A",
      "kind": "chapter",
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      "heading": "Debits in respect of assets that were pre-FA 2002 assets etc",
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      "extent": null,
      "status": null,
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    {
      "path": "part/8/chapter/16A/crossheading/introduction",
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      "path": "section/900A",
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      "heading": "Introduction",
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      "status": null,
      "parent": "part/8/chapter/16A/crossheading/introduction"
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    {
      "path": "part/8/chapter/16A/crossheading/when-an-intangible-fixed-asset-is-a-restricted-asset",
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      "number": null,
      "heading": "When an intangible fixed asset is a restricted asset",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/16A"
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      "path": "section/900B",
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      "heading": "When an intangible fixed asset is a restricted asset: the first case",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-900B",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/16A/crossheading/when-an-intangible-fixed-asset-is-a-restricted-asset"
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      "path": "section/900C",
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      "number": "900C",
      "heading": "When an intangible fixed asset is a restricted asset: the second case",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-900C",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/16A/crossheading/when-an-intangible-fixed-asset-is-a-restricted-asset"
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      "path": "section/900D",
      "kind": "section",
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      "heading": "When an intangible fixed asset is a restricted asset: the third case",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-900D",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/16A/crossheading/when-an-intangible-fixed-asset-is-a-restricted-asset"
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    {
      "path": "part/8/chapter/16A/crossheading/the-special-rules",
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      "heading": "The special rules",
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      "extent": null,
      "status": null,
      "parent": "part/8/chapter/16A"
    },
    {
      "path": "section/900E",
      "kind": "section",
      "number": "900E",
      "heading": "Special rule: section 900B case",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-900E",
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    {
      "path": "section/900F",
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      "number": "900F",
      "heading": "Special rule: section 900C or 900D case",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-900F",
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    {
      "path": "part/8/chapter/16A/crossheading/supplementary-provisions",
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      "heading": "Supplementary provisions",
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      "extent": null,
      "status": null,
      "parent": "part/8/chapter/16A"
    },
    {
      "path": "section/900G",
      "kind": "section",
      "number": "900G",
      "heading": "Meaning of “relieving acquisition”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-900G",
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      "status": null,
      "parent": "part/8/chapter/16A/crossheading/supplementary-provisions"
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      "path": "section/900H",
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      "status": null,
      "parent": "part/8/chapter/16A/crossheading/supplementary-provisions"
    },
    {
      "path": "section/900I",
      "kind": "section",
      "number": "900I",
      "heading": "Acquisition of asset in pursuance of an unconditional obligation",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-900I",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/16A/crossheading/supplementary-provisions"
    },
    {
      "path": "part/8/chapter/16B",
      "kind": "chapter",
      "number": "16B",
      "heading": "Fungible assets",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "section/900J",
      "kind": "section",
      "number": "900J",
      "heading": "Fungible assets: general",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-900J",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/16B"
    },
    {
      "path": "section/900K",
      "kind": "section",
      "number": "900K",
      "heading": "Fungible assets: pre-FA 2002 assets and restricted assets",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-900K",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/16B"
    },
    {
      "path": "section/900L",
      "kind": "section",
      "number": "900L",
      "heading": "Realisation of fungible assets: pre-FA 2002 assets and restricted assets",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-900L",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/16B"
    },
    {
      "path": "section/900M",
      "kind": "section",
      "number": "900M",
      "heading": "Acquisition of fungible assets: pre-FA 2002 assets and restricted assets",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-900M",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/16B"
    },
    {
      "path": "section/900N",
      "kind": "section",
      "number": "900N",
      "heading": "Debits in respect of a single asset comprising restricted assets",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-900N",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/16B"
    },
    {
      "path": "section/900O",
      "kind": "section",
      "number": "900O",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-900O",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/16B"
    },
    {
      "path": "part/8/chapter/17",
      "kind": "chapter",
      "number": "17",
      "heading": "Insurance companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "part/8/chapter/17/crossheading/effect-of-application-of-the-i-minus-e-basis-nontrading-amounts",
      "kind": "crossheading",
      "number": null,
      "heading": "Effect of application of the I minus E basis: non-trading amounts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/17"
    },
    {
      "path": "section/901",
      "kind": "section",
      "number": "901",
      "heading": "Effect of application of the I - E basis: non-trading amounts",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-901",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/17/crossheading/effect-of-application-of-the-i-minus-e-basis-nontrading-amounts"
    },
    {
      "path": "part/8/chapter/17/crossheading/excluded-assets-and-computer-software",
      "kind": "crossheading",
      "number": null,
      "heading": "...",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/17"
    },
    {
      "path": "section/902",
      "kind": "section",
      "number": "902",
      "heading": "Excluded assets",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-902",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/17/crossheading/excluded-assets-and-computer-software"
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    {
      "path": "section/903",
      "kind": "section",
      "number": "903",
      "heading": "Elections to exclude capital expenditure on computer software",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-903",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/17/crossheading/excluded-assets-and-computer-software"
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    {
      "path": "part/8/chapter/17/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/17"
    },
    {
      "path": "section/904",
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      "number": "904",
      "heading": "Transfers of life assurance business: transfers of assets treated as tax-neutral",
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      "parent": "part/8/chapter/17/crossheading/miscellaneous"
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      "path": "section/905",
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      "heading": "Pre-FA 2002 assets: Lloyd's syndicate capacity",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-905",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/17/crossheading/miscellaneous"
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    {
      "path": "part/8/chapter/18",
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      "heading": "Priority rules",
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      "path": "section/906",
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      "number": "906",
      "heading": "Priority of this Part for corporation tax purposes",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-906",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/18"
    },
    {
      "path": "part/9",
      "kind": "part",
      "number": "9",
      "heading": "Intellectual property: know-how and patents",
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      "extent": null,
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    },
    {
      "path": "part/9/chapter/1",
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      "heading": "Introduction",
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    },
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      "path": "section/907",
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      "number": "907",
      "heading": "Overview of Part",
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      "extent": null,
      "status": null,
      "parent": "part/9/chapter/1"
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    {
      "path": "part/9/chapter/2",
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      "heading": "Disposals of know-how",
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    },
    {
      "path": "section/908",
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      "number": "908",
      "heading": "Charge to tax on profits from disposals of know-how",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-908",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2"
    },
    {
      "path": "section/909",
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      "number": "909",
      "heading": "Exceptions to charge under section 908",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-909",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2"
    },
    {
      "path": "section/910",
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      "heading": "Profits charged under section 908",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-910",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2"
    },
    {
      "path": "part/9/chapter/3",
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      "heading": "Sales of patent rights",
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    {
      "path": "part/9/chapter/3/crossheading/introductory",
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      "heading": "Introductory",
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    },
    {
      "path": "section/911",
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      "number": "911",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-911",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/3/crossheading/introductory"
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    {
      "path": "part/9/chapter/3/crossheading/charge-to-tax",
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      "number": null,
      "heading": "Charge to tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/3"
    },
    {
      "path": "section/912",
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      "number": "912",
      "heading": "Charge to tax on profits from sales of patent rights",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-912",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/3/crossheading/charge-to-tax"
    },
    {
      "path": "section/913",
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      "number": "913",
      "heading": "Profits charged under section 912",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-913",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/3/crossheading/charge-to-tax"
    },
    {
      "path": "part/9/chapter/3/crossheading/spreading-of-charge-to-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Spreading of charge to tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/3"
    },
    {
      "path": "section/914",
      "kind": "section",
      "number": "914",
      "heading": "UK resident companies: proceeds of sale not received in instalments",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-914",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/3/crossheading/spreading-of-charge-to-tax"
    },
    {
      "path": "section/915",
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      "number": "915",
      "heading": "UK resident companies: proceeds of sale received in instalments",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-915",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/3/crossheading/spreading-of-charge-to-tax"
    },
    {
      "path": "section/916",
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      "number": "916",
      "heading": "Non-UK resident companies: proceeds of sale not received in instalments",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-916",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/3/crossheading/spreading-of-charge-to-tax"
    },
    {
      "path": "section/917",
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      "number": "917",
      "heading": "Non-UK resident companies: proceeds of sale received in instalments",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-917",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/3/crossheading/spreading-of-charge-to-tax"
    },
    {
      "path": "section/918",
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      "number": "918",
      "heading": "Winding up of a body corporate",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-918",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/3/crossheading/spreading-of-charge-to-tax"
    },
    {
      "path": "part/9/chapter/3/crossheading/miscellaneous",
      "kind": "crossheading",
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      "heading": "Miscellaneous",
      "url": null,
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    },
    {
      "path": "section/919",
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      "number": "919",
      "heading": "Deduction of tax from payments to non-UK resident companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-919",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/3/crossheading/miscellaneous"
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    {
      "path": "section/920",
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      "number": "920",
      "heading": "Adjustments where tax has been deducted",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-920",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/3/crossheading/miscellaneous"
    },
    {
      "path": "section/921",
      "kind": "section",
      "number": "921",
      "heading": "Licences connected with patents",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-921",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/3/crossheading/miscellaneous"
    },
    {
      "path": "section/922",
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      "number": "922",
      "heading": "Rights to acquire future patent rights",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-922",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/3/crossheading/miscellaneous"
    },
    {
      "path": "section/923",
      "kind": "section",
      "number": "923",
      "heading": "Sums paid for Crown use etc treated as paid under licence",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-923",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/3/crossheading/miscellaneous"
    },
    {
      "path": "part/9/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Relief from corporation tax on patent income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "section/924",
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      "number": "924",
      "heading": "Relief for expenses: patent income",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-924",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/4"
    },
    {
      "path": "section/925",
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      "number": "925",
      "heading": "How relief is given under section 924",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-925",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/4"
    },
    {
      "path": "part/9/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Supplementary",
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      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "section/926",
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      "number": "926",
      "heading": "Contributions to expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-926",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/5"
    },
    {
      "path": "section/927",
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      "number": "927",
      "heading": "Contributions not made by public bodies nor eligible for tax relief",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-927",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/5"
    },
    {
      "path": "section/928",
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      "number": "928",
      "heading": "Exchanges",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-928",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/5"
    },
    {
      "path": "section/929",
      "kind": "section",
      "number": "929",
      "heading": "Apportionment where property sold together",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-929",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/5"
    },
    {
      "path": "section/930",
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      "number": "930",
      "heading": "Questions about apportionments affecting two or more persons",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-930",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/5"
    },
    {
      "path": "section/931",
      "kind": "section",
      "number": "931",
      "heading": "Meaning of “capital sums” etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-931",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/5"
    },
    {
      "path": "part/9A",
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      "number": "9A",
      "heading": "Company distributions",
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      "status": null,
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    {
      "path": "part/9A/chapter/1",
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      "heading": "The charge to tax",
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    {
      "path": "section/931A",
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      "heading": "Charge to tax on distributions received",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-931A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/1"
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    {
      "path": "part/9A/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Exemption of distributions received by small companies",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A"
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    {
      "path": "section/931B",
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      "heading": "Exemption from charge to tax",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-931B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/2"
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    {
      "path": "section/931C",
      "kind": "section",
      "number": "931C",
      "heading": "Meaning of “qualifying territory”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-931C",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/2"
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    {
      "path": "section/931CA",
      "kind": "section",
      "number": "931CA",
      "heading": "Further exemption where distribution received from CFC",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-931CA",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/2"
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    {
      "path": "part/9A/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Exemption of distributions received by companies that are not small",
      "url": null,
      "extent": null,
      "status": null,
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    {
      "path": "section/931D",
      "kind": "section",
      "number": "931D",
      "heading": "Exemption from charge to tax",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-931D",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/3"
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    {
      "path": "part/9A/chapter/3/crossheading/exempt-classes",
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      "url": null,
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    {
      "path": "section/931E",
      "kind": "section",
      "number": "931E",
      "heading": "Distributions from controlled companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-931E",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/3/crossheading/exempt-classes"
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    {
      "path": "section/931F",
      "kind": "section",
      "number": "931F",
      "heading": "Distributions in respect of non-redeemable ordinary shares",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-931F",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/3/crossheading/exempt-classes"
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    {
      "path": "section/931G",
      "kind": "section",
      "number": "931G",
      "heading": "Distributions in respect of portfolio holdings",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-931G",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/3/crossheading/exempt-classes"
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    {
      "path": "section/931H",
      "kind": "section",
      "number": "931H",
      "heading": "Distributions derived from transactions not designed to reduce tax",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-931H",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/3/crossheading/exempt-classes"
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    {
      "path": "section/931I",
      "kind": "section",
      "number": "931I",
      "heading": "Dividends in respect of shares accounted for as liabilities",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-931I",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/3/crossheading/exempt-classes"
    },
    {
      "path": "part/9A/chapter/3/crossheading/exempt-classes-antiavoidance",
      "kind": "crossheading",
      "number": null,
      "heading": "Exempt classes: anti-avoidance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/3"
    },
    {
      "path": "section/931J",
      "kind": "section",
      "number": "931J",
      "heading": "Schemes involving manipulation of controlled company rules",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-931J",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/3/crossheading/exempt-classes-antiavoidance"
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    {
      "path": "section/931K",
      "kind": "section",
      "number": "931K",
      "heading": "Schemes involving quasi-preference or quasi-redeemable shares",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-931K",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/3/crossheading/exempt-classes-antiavoidance"
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    {
      "path": "section/931L",
      "kind": "section",
      "number": "931L",
      "heading": "Schemes involving manipulation of portfolio holdings rule",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-931L",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/3/crossheading/exempt-classes-antiavoidance"
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    {
      "path": "section/931M",
      "kind": "section",
      "number": "931M",
      "heading": "Schemes in the nature of loan relationships",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-931M",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/3/crossheading/exempt-classes-antiavoidance"
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    {
      "path": "section/931N",
      "kind": "section",
      "number": "931N",
      "heading": "Schemes involving distributions for which deductions are given",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-931N",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/3/crossheading/exempt-classes-antiavoidance"
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    {
      "path": "section/931O",
      "kind": "section",
      "number": "931O",
      "heading": "Schemes involving payments for distributions",
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      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/3/crossheading/exempt-classes-antiavoidance"
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    {
      "path": "section/931P",
      "kind": "section",
      "number": "931P",
      "heading": "Schemes involving payments not on arm's length terms",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-931P",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/3/crossheading/exempt-classes-antiavoidance"
    },
    {
      "path": "section/931Q",
      "kind": "section",
      "number": "931Q",
      "heading": "Schemes involving diversion of trade income",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-931Q",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/3/crossheading/exempt-classes-antiavoidance"
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    {
      "path": "part/9A/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Supplementary",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A"
    },
    {
      "path": "part/9A/chapter/4/crossheading/election-that-distribution-should-not-be-exempt",
      "kind": "crossheading",
      "number": null,
      "heading": "Election that distribution should not be exempt",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/4"
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      "path": "section/931R",
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      "number": "931R",
      "heading": "Election that distribution should not be exempt",
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      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/4/crossheading/election-that-distribution-should-not-be-exempt"
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    {
      "path": "chapter/4/crossheading/chargeable-gains",
      "kind": "crossheading",
      "number": null,
      "heading": "Chargeable gains",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/4"
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    {
      "path": "section/931RA",
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      "number": "931RA",
      "heading": "Chargeable gains",
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      "parent": "chapter/4/crossheading/chargeable-gains"
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    {
      "path": "part/9A/chapter/4/crossheading/interpretation",
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      "heading": "Interpretation",
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    },
    {
      "path": "section/931S",
      "kind": "section",
      "number": "931S",
      "heading": "Meaning of “small company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-931S",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/4/crossheading/interpretation"
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      "path": "section/931T",
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      "number": "931T",
      "heading": "Meaning of “payer”, “recipient” and “relevant person”",
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      "extent": null,
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      "parent": "part/9A/chapter/4/crossheading/interpretation"
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    {
      "path": "section/931U",
      "kind": "section",
      "number": "931U",
      "heading": "Meaning of “ordinary share” and “redeemable”",
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      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/4/crossheading/interpretation"
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    {
      "path": "section/931V",
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      "number": "931V",
      "heading": "Meaning of “scheme” and “tax advantage scheme”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-931V",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/4/crossheading/interpretation"
    },
    {
      "path": "part/9A/chapter/4/crossheading/boundary-provisions",
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      "heading": "Boundary provisions",
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    },
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      "path": "section/931W",
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      "number": "931W",
      "heading": "Provisions which must be given priority over this Part",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/4/crossheading/boundary-provisions"
    },
    {
      "path": "part/10",
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      "number": "10",
      "heading": "Miscellaneous income",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "part/10/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
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    {
      "path": "section/932",
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      "number": "932",
      "heading": "Overview of Part",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/chapter/1"
    },
    {
      "path": "part/10/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Dividends of non-UK resident companies",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "section/933",
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      "number": "933",
      "heading": "Charge to tax on dividends of non-UK resident companies",
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      "extent": null,
      "status": "repealed",
      "parent": "part/10/chapter/2"
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    {
      "path": "part/10/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Beneficiaries' income from estates in administration",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10"
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    {
      "path": "part/10/chapter/3/crossheading/introduction",
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      "number": null,
      "heading": "Introduction",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/10/chapter/3"
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    {
      "path": "section/934",
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      "number": "934",
      "heading": "Charge to tax on estate income",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-934",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/chapter/3/crossheading/introduction"
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    {
      "path": "section/935",
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      "number": "935",
      "heading": "Absolute, limited and discretionary interests",
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      "extent": null,
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      "parent": "part/10/chapter/3/crossheading/introduction"
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      "path": "section/936",
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      "number": "936",
      "heading": "Meaning of “UK estate” and “foreign estate”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-936",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/chapter/3/crossheading/introduction"
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    {
      "path": "part/10/chapter/3/crossheading/types-of-estate-income",
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      "heading": "Types of estate income",
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      "parent": "part/10/chapter/3"
    },
    {
      "path": "section/937",
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      "number": "937",
      "heading": "Absolute interests in residue",
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      "extent": null,
      "status": null,
      "parent": "part/10/chapter/3/crossheading/types-of-estate-income"
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    {
      "path": "section/938",
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      "number": "938",
      "heading": "Meaning of “the administration period”, “the final accounting period” and “the final tax year”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-938",
      "extent": null,
      "status": null,
      "parent": "part/10/chapter/3/crossheading/types-of-estate-income"
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      "path": "section/939",
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      "number": "939",
      "heading": "Limited interests in residue",
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      "extent": null,
      "status": null,
      "parent": "part/10/chapter/3/crossheading/types-of-estate-income"
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      "path": "section/940",
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      "heading": "Discretionary interests in residue",
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      "extent": null,
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      "parent": "part/10/chapter/3/crossheading/types-of-estate-income"
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    {
      "path": "part/10/chapter/3/crossheading/income-charged",
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      "status": null,
      "parent": "part/10/chapter/3"
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    {
      "path": "section/941",
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      "number": "941",
      "heading": "UK estates",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-941",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/chapter/3/crossheading/income-charged"
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      "path": "section/942",
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      "heading": "Foreign estates",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/chapter/3/crossheading/income-charged"
    },
    {
      "path": "part/10/chapter/3/crossheading/basic-amount-of-estate-income-general-calculations-rules",
      "kind": "crossheading",
      "number": null,
      "heading": "Basic amount of estate income: general calculations rules",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/chapter/3"
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    {
      "path": "section/943",
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      "number": "943",
      "heading": "Absolute interests",
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      "extent": null,
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      "parent": "part/10/chapter/3/crossheading/basic-amount-of-estate-income-general-calculations-rules"
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    {
      "path": "section/944",
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      "number": "944",
      "heading": "Limited interests",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-944",
      "extent": null,
      "status": null,
      "parent": "part/10/chapter/3/crossheading/basic-amount-of-estate-income-general-calculations-rules"
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      "path": "section/945",
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      "heading": "Discretionary interests",
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      "extent": null,
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      "path": "section/946",
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      "number": "946",
      "heading": "Applicable rate for grossing up basic amounts of estate income",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-946",
      "extent": null,
      "status": null,
      "parent": "part/10/chapter/3/crossheading/basic-amount-of-estate-income-general-calculations-rules"
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    {
      "path": "section/947",
      "kind": "section",
      "number": "947",
      "heading": "Aggregate income of the estate",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-947",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/chapter/3/crossheading/basic-amount-of-estate-income-general-calculations-rules"
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    {
      "path": "part/10/chapter/3/crossheading/further-provisions-for-calculating-estate-income-relating-to-absolute-interests",
      "kind": "crossheading",
      "number": null,
      "heading": "Further provisions for calculating estate income relating to absolute interests",
      "url": null,
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      "status": null,
      "parent": "part/10/chapter/3"
    },
    {
      "path": "section/948",
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      "number": "948",
      "heading": "Assumed income entitlement",
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      "extent": null,
      "status": null,
      "parent": "part/10/chapter/3/crossheading/further-provisions-for-calculating-estate-income-relating-to-absolute-interests"
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      "path": "section/949",
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      "number": "949",
      "heading": "Residuary income of the estate",
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      "extent": null,
      "status": null,
      "parent": "part/10/chapter/3/crossheading/further-provisions-for-calculating-estate-income-relating-to-absolute-interests"
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      "path": "section/950",
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      "number": "950",
      "heading": "Shares of residuary income of estate",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-950",
      "extent": null,
      "status": null,
      "parent": "part/10/chapter/3/crossheading/further-provisions-for-calculating-estate-income-relating-to-absolute-interests"
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      "path": "section/951",
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      "heading": "Reduction in share of residuary income of estate",
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      "extent": null,
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      "parent": "part/10/chapter/3/crossheading/further-provisions-for-calculating-estate-income-relating-to-absolute-interests"
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      "path": "section/952",
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      "heading": "Applicable rate for determining assumed income entitlement (UK estates)",
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      "path": "part/11",
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      "parent": "part/11/chapter/1/crossheading/withdrawal-of-approval-for-a-plan"
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    {
      "path": "part/11/chapter/2",
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      "status": null,
      "parent": "part/11/chapter/2"
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      "path": "part/12",
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    {
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      "path": "part/12/chapter/1/crossheading/introductory",
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      "path": "section/1001",
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      "path": "section/1004",
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      "heading": "Groups, consortiums and commercial associations of companies",
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      "status": null,
      "parent": "part/12/chapter/1/crossheading/interpretation"
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      "path": "section/1005",
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      "heading": "Other definitions",
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    {
      "path": "part/12/chapter/2",
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      "heading": "Relief if shares acquired by employee or other person",
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    {
      "path": "part/12/chapter/2/crossheading/introductory",
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      "heading": "Introductory",
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      "path": "section/1006",
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      "heading": "Overview of Chapter",
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      "path": "part/12/chapter/2/crossheading/requirements-to-be-met-for-relief-to-be-available",
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      "path": "section/1007",
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      "status": null,
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      "path": "section/1007A",
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      "number": "1007A",
      "heading": "Application of Chapter in relation to employees of overseas companies who work for companies in the UK",
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      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/requirements-to-be-met-for-relief-to-be-available"
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      "path": "section/1008",
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      "heading": "Conditions relating to shares acquired",
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      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/requirements-to-be-met-for-relief-to-be-available"
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      "path": "section/1009",
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      "number": "1009",
      "heading": "Conditions relating to employee's income tax position",
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      "status": null,
      "parent": "part/12/chapter/2/crossheading/requirements-to-be-met-for-relief-to-be-available"
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      "path": "part/12/chapter/2/crossheading/calculation-of-amount-of-relief",
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      "path": "section/1010",
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      "heading": "Calculation of relief if shares are neither restricted nor convertible",
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      "extent": "E+W+S+N.I.",
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      "path": "section/1011",
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      "heading": "Calculation of relief if shares are restricted or convertible",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/12/chapter/2/crossheading/calculation-of-amount-of-relief"
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      "path": "section/1012",
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      "heading": "Reduction in amount of relief",
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      "parent": "part/12/chapter/2/crossheading/calculation-of-amount-of-relief"
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      "path": "part/12/chapter/2/crossheading/giving-of-relief",
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      "heading": "Relief if employee or other person obtains option to acquire shares",
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    {
      "path": "part/12/chapter/3/crossheading/introductory",
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      "heading": "Introductory",
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      "path": "section/1014",
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      "heading": "Overview of Chapter",
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      "parent": "part/12/chapter/3/crossheading/introductory"
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    {
      "path": "part/12/chapter/3/crossheading/requirements-to-be-met-for-relief-to-be-available",
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      "heading": "Requirements to be met for relief to be available",
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      "path": "section/1015",
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      "path": "section/1015A",
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      "heading": "Application of Chapter: employees of overseas companies who take up employment with a UK company",
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      "extent": null,
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      "path": "section/1016",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "section/1017",
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      "status": null,
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      "path": "part/12/chapter/3/crossheading/calculation-of-amount-of-relief",
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    {
      "path": "section/1018",
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      "heading": "Calculation of relief if shares are neither restricted nor convertible",
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      "extent": "E+W+S+N.I.",
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      "path": "section/1021",
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      "status": null,
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      "path": "part/12/chapter/3/crossheading/takeovers-and-transfers-of-businesses",
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      "path": "section/1022",
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      "status": null,
      "parent": "part/12/chapter/3/crossheading/takeovers-and-transfers-of-businesses"
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      "path": "section/1023",
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      "path": "section/1024",
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      "path": "section/1025",
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      "status": null,
      "parent": "part/12/chapter/4"
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    {
      "path": "section/1025A",
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    {
      "path": "section/1028",
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      "path": "section/1029",
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      "status": null,
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    {
      "path": "part/12/chapter/5",
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      "status": null,
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    {
      "path": "section/1030",
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      "path": "section/1030A",
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      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1030A",
      "extent": null,
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    {
      "path": "section/1030B",
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      "path": "section/1031",
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      "path": "section/1032",
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      "extent": "E+W+S+N.I.",
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      "path": "section/1033",
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      "path": "section/1034",
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      "status": null,
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    {
      "path": "section/1035",
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      "path": "section/1036",
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      "heading": "Transfer of qualifying business by group transfers",
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      "parent": "part/12/chapter/5"
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    {
      "path": "part/12/chapter/6",
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      "heading": "Relationship between relief under this Part and other reliefs ETC",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/12"
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    {
      "path": "section/1037",
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      "number": "1037",
      "heading": "Priority of Chapter 1 of Part 11",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1037",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/6"
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    {
      "path": "section/1038",
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      "number": "1038",
      "heading": "Exclusion of other deductions",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1038",
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      "status": null,
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "section/1038B",
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      "heading": "Employee shareholder shares",
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      "status": "repealed",
      "parent": "part/12/chapter/6"
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      "path": "part/13",
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    {
      "path": "part/13/chapter/1",
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      "path": "section/1040",
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      "heading": "No overlapping claims under Chapters 1A and 2",
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      "status": null,
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      "path": "section/1040A",
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      "parent": "part/13/chapter/1/crossheading/introductory"
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      "path": "part/13/chapter/1/crossheading/interpretation",
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    {
      "path": "part/13/chapter/1A",
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    {
      "path": "part/13/chapter/1A/crossheading/introductory",
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      "path": "section/1042A",
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      "status": null,
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      "path": "part/13/chapter/1A/crossheading/entitlement-and-claims",
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      "path": "section/1042B",
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      "status": null,
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      "path": "section/1042C",
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      "heading": "Claiming the credit",
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      "status": null,
      "parent": "part/13/chapter/1A/crossheading/entitlement-and-claims"
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    {
      "path": "part/13/chapter/1A/crossheading/qualifying-expenditure",
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      "path": "section/1042D",
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      "number": "1042D",
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      "status": null,
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      "path": "section/1042E",
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      "number": "1042E",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/1A/crossheading/qualifying-expenditure"
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    {
      "path": "section/1042F",
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      "number": "1042F",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/1A/crossheading/qualifying-expenditure"
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    {
      "path": "part/13/chapter/1A/crossheading/rate-of-credit",
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      "heading": "Rate of credit",
      "url": null,
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      "status": null,
      "parent": "part/13/chapter/1A"
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      "path": "section/1042G",
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      "number": "1042G",
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      "status": null,
      "parent": "part/13/chapter/1A/crossheading/rate-of-credit"
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    {
      "path": "part/13/chapter/1A/crossheading/treatment-of-credit-main-provisions",
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      "heading": "Treatment of credit: main provisions",
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    {
      "path": "section/1042H",
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      "number": "1042H",
      "heading": "Expenditure credit to count as taxable receipt",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/1A/crossheading/treatment-of-credit-main-provisions"
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      "path": "section/1042I",
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      "number": "1042I",
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      "status": null,
      "parent": "part/13/chapter/1A/crossheading/treatment-of-credit-main-provisions"
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      "path": "section/1042J",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/1A/crossheading/treatment-of-credit-main-provisions"
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    {
      "path": "part/13/chapter/1A/crossheading/notional-tax-deduction",
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      "heading": "Notional tax deduction",
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      "path": "section/1042K",
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      "status": null,
      "parent": "part/13/chapter/1A/crossheading/notional-tax-deduction"
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      "path": "section/1042L",
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      "path": "section/1042M",
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      "number": "1042M",
      "heading": "Priority of discharge",
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      "status": null,
      "parent": "part/13/chapter/1A/crossheading/notional-tax-deduction"
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    {
      "path": "part/13/chapter/1A/crossheading/intragroup-surrenders",
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      "path": "section/1042N",
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      "status": null,
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    {
      "path": "part/13/chapter/1A/crossheading/basic-life-assurance-and-general-annuity-businesses",
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      "url": null,
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      "parent": "part/13/chapter/1A"
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      "path": "section/1042O",
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      "status": null,
      "parent": "part/13/chapter/1A/crossheading/basic-life-assurance-and-general-annuity-businesses"
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      "path": "part/13/chapter/2",
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      "heading": "Relief for loss-making, R&D-intensive SMEs",
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    {
      "path": "part/13/chapter/2/crossheading/introductory",
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      "path": "section/1043",
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      "path": "section/1044",
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      "heading": "Additional deduction in calculating profits of trade",
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      "status": null,
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      "path": "section/1045",
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      "path": "section/1045ZA",
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      "path": "section/1045A",
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      "heading": "Meaning of “Chapter 2 surrenderable loss”",
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      "status": null,
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      "heading": "Amount of trading loss which is “unrelieved”",
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      "status": null,
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      "path": "section/1057",
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    {
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      "path": "section/1058",
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      "heading": "Amount of tax credit",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1058",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2/crossheading/amount-of-tax-credit"
    },
    {
      "path": "section/1058A",
      "kind": "section",
      "number": "1058A",
      "heading": "Relevant expenditure on workers",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1058A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/2/crossheading/amount-of-tax-credit"
    },
    {
      "path": "section/1058B",
      "kind": "section",
      "number": "1058B",
      "heading": "Total amount of company's PAYE and NIC liabilities",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1058B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/2/crossheading/amount-of-tax-credit"
    },
    {
      "path": "section/1058C",
      "kind": "section",
      "number": "1058C",
      "heading": "Avoiding double counting of PAYE and NIC liabilities",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1058C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/2/crossheading/amount-of-tax-credit"
    },
    {
      "path": "section/1058D",
      "kind": "section",
      "number": "1058D",
      "heading": "Exceptions to tax credit cap",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1058D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/2/crossheading/amount-of-tax-credit"
    },
    {
      "path": "section/1059",
      "kind": "section",
      "number": "1059",
      "heading": "Total amount of company's PAYE and NIC liabilities",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1059",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/2/crossheading/amount-of-tax-credit"
    },
    {
      "path": "part/13/chapter/2/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2"
    },
    {
      "path": "section/1060",
      "kind": "section",
      "number": "1060",
      "heading": "Use of credit to pay corporation tax",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1060",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2/crossheading/supplementary"
    },
    {
      "path": "section/1061",
      "kind": "section",
      "number": "1061",
      "heading": "Tax credit payment not income of company",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1061",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2/crossheading/supplementary"
    },
    {
      "path": "section/1062",
      "kind": "section",
      "number": "1062",
      "heading": "Restriction on losses carried forward where tax credit claimed",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1062",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2/crossheading/supplementary"
    },
    {
      "path": "section/1062A",
      "kind": "section",
      "number": "1062A",
      "heading": "Insurance company to be treated as large company",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1062A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2/crossheading/supplementary"
    },
    {
      "path": "part/13/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Relief for SMEs: R&D sub-contracted to SME",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "part/13/chapter/3/crossheading/relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/3"
    },
    {
      "path": "section/1063",
      "kind": "section",
      "number": "1063",
      "heading": "Additional deduction in calculating profits of trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1063",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/3/crossheading/relief"
    },
    {
      "path": "part/13/chapter/3/crossheading/threshold",
      "kind": "crossheading",
      "number": null,
      "heading": "Threshold",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/3"
    },
    {
      "path": "section/1064",
      "kind": "section",
      "number": "1064",
      "heading": "R&D threshold",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1064",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/3/crossheading/threshold"
    },
    {
      "path": "part/13/chapter/3/crossheading/qualifying-expenditure",
      "kind": "crossheading",
      "number": null,
      "heading": "Qualifying expenditure",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/3"
    },
    {
      "path": "section/1065",
      "kind": "section",
      "number": "1065",
      "heading": "Qualifying Chapter 3 expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1065",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/3/crossheading/qualifying-expenditure"
    },
    {
      "path": "section/1066",
      "kind": "section",
      "number": "1066",
      "heading": "Expenditure on sub-contracted R&D undertaken in-house",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1066",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/3/crossheading/qualifying-expenditure"
    },
    {
      "path": "section/1067",
      "kind": "section",
      "number": "1067",
      "heading": "Expenditure on sub-contracted R&D not undertaken in-house",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1067",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/3/crossheading/qualifying-expenditure"
    },
    {
      "path": "part/13/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Relief for SMEs: subsidised and capped expenditure on R&D",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "part/13/chapter/4/crossheading/relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/4"
    },
    {
      "path": "section/1068",
      "kind": "section",
      "number": "1068",
      "heading": "Additional deduction in calculating profits of trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1068",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/4/crossheading/relief"
    },
    {
      "path": "part/13/chapter/4/crossheading/threshold",
      "kind": "crossheading",
      "number": null,
      "heading": "Threshold",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/4"
    },
    {
      "path": "section/1069",
      "kind": "section",
      "number": "1069",
      "heading": "R&D threshold",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1069",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/4/crossheading/threshold"
    },
    {
      "path": "part/13/chapter/4/crossheading/qualifying-expenditure",
      "kind": "crossheading",
      "number": null,
      "heading": "Qualifying expenditure",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/4"
    },
    {
      "path": "section/1070",
      "kind": "section",
      "number": "1070",
      "heading": "Qualifying Chapter 4 expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1070",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/4/crossheading/qualifying-expenditure"
    },
    {
      "path": "section/1071",
      "kind": "section",
      "number": "1071",
      "heading": "Subsidised qualifying expenditure on in-house direct R&D",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1071",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/4/crossheading/qualifying-expenditure"
    },
    {
      "path": "section/1072",
      "kind": "section",
      "number": "1072",
      "heading": "Subsidised qualifying expenditure on contracted out R&D",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1072",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/4/crossheading/qualifying-expenditure"
    },
    {
      "path": "section/1073",
      "kind": "section",
      "number": "1073",
      "heading": "Capped R&D expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1073",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/4/crossheading/qualifying-expenditure"
    },
    {
      "path": "part/13/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Relief for large companies",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "part/13/chapter/5/crossheading/relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/5"
    },
    {
      "path": "section/1074",
      "kind": "section",
      "number": "1074",
      "heading": "Additional deduction in calculating profits of trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1074",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/5/crossheading/relief"
    },
    {
      "path": "part/13/chapter/5/crossheading/threshold",
      "kind": "crossheading",
      "number": null,
      "heading": "Threshold",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5"
    },
    {
      "path": "section/1075",
      "kind": "section",
      "number": "1075",
      "heading": "R&D threshold",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1075",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/5/crossheading/threshold"
    },
    {
      "path": "part/13/chapter/5/crossheading/qualifying-expenditure",
      "kind": "crossheading",
      "number": null,
      "heading": "Qualifying expenditure",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/5"
    },
    {
      "path": "section/1076",
      "kind": "section",
      "number": "1076",
      "heading": "Qualifying Chapter 5 expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1076",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/5/crossheading/qualifying-expenditure"
    },
    {
      "path": "section/1077",
      "kind": "section",
      "number": "1077",
      "heading": "Qualifying expenditure on in-house direct R&D",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1077",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/5/crossheading/qualifying-expenditure"
    },
    {
      "path": "section/1078",
      "kind": "section",
      "number": "1078",
      "heading": "Qualifying expenditure on contracted out R&D",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1078",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/5/crossheading/qualifying-expenditure"
    },
    {
      "path": "section/1079",
      "kind": "section",
      "number": "1079",
      "heading": "Qualifying expenditure on contributions to independent R&D",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1079",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/5/crossheading/qualifying-expenditure"
    },
    {
      "path": "part/13/chapter/5/crossheading/insurance-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Insurance companies",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/5"
    },
    {
      "path": "section/1080",
      "kind": "section",
      "number": "1080",
      "heading": "Entitlement to relief: I minus E basis",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1080",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/5/crossheading/insurance-companies"
    },
    {
      "path": "part/13/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Chapters 2 to 5: further provision",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "section/1081",
      "kind": "section",
      "number": null,
      "heading": "...",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1081",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/6"
    },
    {
      "path": "section/1082",
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      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1082",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/6"
    },
    {
      "path": "section/1083",
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      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1083",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/6"
    },
    {
      "path": "section/1084",
      "kind": "section",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1084",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/6"
    },
    {
      "path": "part/13/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "Relief for large companies: vaccine research etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "part/13/chapter/7/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/7"
    },
    {
      "path": "section/1085",
      "kind": "section",
      "number": "1085",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1085",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/7/crossheading/introductory"
    },
    {
      "path": "section/1086",
      "kind": "section",
      "number": "1086",
      "heading": "Meaning of “qualifying R&D activity”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1086",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/7/crossheading/introductory"
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    {
      "path": "part/13/chapter/7/crossheading/reliefs",
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      "number": null,
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      "url": null,
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      "parent": "part/13/chapter/7"
    },
    {
      "path": "section/1087",
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      "number": "1087",
      "heading": "Deduction in calculating profits of trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1087",
      "extent": "E+W+S+N.I.",
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      "parent": "part/13/chapter/7/crossheading/reliefs"
    },
    {
      "path": "section/1088",
      "kind": "section",
      "number": "1088",
      "heading": "Declaration about effect of relief",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1088",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/7/crossheading/reliefs"
    },
    {
      "path": "section/1089",
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      "number": "1089",
      "heading": "SMEs: amount of deduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1089",
      "extent": "E+W+S+N.I.",
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      "parent": "part/13/chapter/7/crossheading/reliefs"
    },
    {
      "path": "section/1090",
      "kind": "section",
      "number": "1090",
      "heading": "Modification of section 1089 for larger SMEs",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1090",
      "extent": "E+W+S+N.I.",
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      "parent": "part/13/chapter/7/crossheading/reliefs"
    },
    {
      "path": "section/1091",
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      "number": "1091",
      "heading": "Amount of deduction",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/13/chapter/7/crossheading/reliefs"
    },
    {
      "path": "section/1092",
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      "number": "1092",
      "heading": "SMEs: deemed trading loss for pre-trading expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1092",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/7/crossheading/reliefs"
    },
    {
      "path": "section/1093",
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      "number": "1093",
      "heading": "Modification of section 1092 for larger SMEs",
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      "extent": null,
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      "parent": "part/13/chapter/7/crossheading/reliefs"
    },
    {
      "path": "section/1094",
      "kind": "section",
      "number": "1094",
      "heading": "Relief only available to SME where company is going concern",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1094",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/7/crossheading/reliefs"
    },
    {
      "path": "part/13/chapter/7/crossheading/deemed-trading-loss-further-provision",
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      "number": null,
      "heading": "Deemed trading loss: further provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/7"
    },
    {
      "path": "section/1095",
      "kind": "section",
      "number": "1095",
      "heading": "Elections under section 1092",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1095",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/7/crossheading/deemed-trading-loss-further-provision"
    },
    {
      "path": "section/1096",
      "kind": "section",
      "number": "1096",
      "heading": "Treatment of deemed trading loss under section 1092",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1096",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/7/crossheading/deemed-trading-loss-further-provision"
    },
    {
      "path": "part/13/chapter/7/crossheading/threshold",
      "kind": "crossheading",
      "number": null,
      "heading": "Threshold",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/7"
    },
    {
      "path": "section/1097",
      "kind": "section",
      "number": "1097",
      "heading": "R&D threshold",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1097",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/7/crossheading/threshold"
    },
    {
      "path": "part/13/chapter/7/crossheading/qualifying-expenditure",
      "kind": "crossheading",
      "number": null,
      "heading": "Qualifying expenditure",
      "url": null,
      "extent": null,
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    {
      "path": "section/1098",
      "kind": "section",
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      "heading": "Meaning of “qualifying Chapter 7 expenditure”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1098",
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      "status": "repealed",
      "parent": "part/13/chapter/7/crossheading/qualifying-expenditure"
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    {
      "path": "section/1099",
      "kind": "section",
      "number": "1099",
      "heading": "SMEs: qualifying expenditure “for” an accounting period",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/7/crossheading/qualifying-expenditure"
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    {
      "path": "section/1100",
      "kind": "section",
      "number": "1100",
      "heading": "Qualifying expenditure “for” an accounting period",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1100",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/7/crossheading/qualifying-expenditure"
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    {
      "path": "section/1101",
      "kind": "section",
      "number": "1101",
      "heading": "Qualifying expenditure on in-house direct R&D",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/7/crossheading/qualifying-expenditure"
    },
    {
      "path": "section/1102",
      "kind": "section",
      "number": "1102",
      "heading": "Qualifying expenditure on contracted out R&D",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1102",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/7/crossheading/qualifying-expenditure"
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    {
      "path": "part/13/chapter/7/crossheading/tax-credit-entitlement-and-payment",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax credit: entitlement and payment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/7"
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    {
      "path": "section/1103",
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      "heading": "Entitlement to and payment of tax credit",
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      "parent": "part/13/chapter/7/crossheading/tax-credit-entitlement-and-payment"
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    {
      "path": "section/1104",
      "kind": "section",
      "number": "1104",
      "heading": "Meaning of “Chapter 7 surrenderable loss”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1104",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/7/crossheading/tax-credit-entitlement-and-payment"
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    {
      "path": "section/1105",
      "kind": "section",
      "number": "1105",
      "heading": "Amount of trading loss which is “unrelieved”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1105",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/7/crossheading/tax-credit-entitlement-and-payment"
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    {
      "path": "section/1106",
      "kind": "section",
      "number": "1106",
      "heading": "Tax credit only available where company is going concern",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1106",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/7/crossheading/tax-credit-entitlement-and-payment"
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    {
      "path": "part/13/chapter/7/crossheading/amount-of-tax-credit",
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      "heading": "Amount of tax credit",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/7"
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    {
      "path": "section/1107",
      "kind": "section",
      "number": "1107",
      "heading": "Amount of tax credit",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1107",
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      "parent": "part/13/chapter/7/crossheading/amount-of-tax-credit"
    },
    {
      "path": "section/1108",
      "kind": "section",
      "number": "1108",
      "heading": "Total amount of company's PAYE and NIC liabilities",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1108",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/7/crossheading/amount-of-tax-credit"
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    {
      "path": "part/13/chapter/7/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
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    {
      "path": "section/1109",
      "kind": "section",
      "number": "1109",
      "heading": "Payment of tax credit",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1109",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/7/crossheading/supplementary"
    },
    {
      "path": "section/1110",
      "kind": "section",
      "number": "1110",
      "heading": "Tax credit payment not income of company",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1110",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/7/crossheading/supplementary"
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    {
      "path": "section/1111",
      "kind": "section",
      "number": "1111",
      "heading": "Restriction on losses carried forward where tax credit claimed",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1111",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/7/crossheading/supplementary"
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    {
      "path": "part/13/chapter/7/crossheading/tax-avoidance",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax avoidance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/7"
    },
    {
      "path": "section/1112",
      "kind": "section",
      "number": "1112",
      "heading": "Artificially inflated claims for relief",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1112",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13/chapter/7/crossheading/tax-avoidance"
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    {
      "path": "part/13/chapter/8",
      "kind": "chapter",
      "number": "8",
      "heading": "Restrictions on relief under this Part",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13"
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    {
      "path": "part/13/chapter/8/crossheading/introductory",
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      "number": null,
      "heading": "Introductory",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/8"
    },
    {
      "path": "section/1112A",
      "kind": "section",
      "number": "1112A",
      "heading": "Overview of Chapter",
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      "status": null,
      "parent": "part/13/chapter/8/crossheading/introductory"
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    {
      "path": "part/13/chapter/8/crossheading/paye-and-nic-liabilities",
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      "number": null,
      "heading": "PAYE and NIC liabilities",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/8"
    },
    {
      "path": "section/1112B",
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      "number": "1112B",
      "heading": "Cap by reference to PAYE and NIC liabilities",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/8/crossheading/paye-and-nic-liabilities"
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    {
      "path": "section/1112C",
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      "number": "1112C",
      "heading": "Calculation of relevant PAYE and NIC liabilities",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/8/crossheading/paye-and-nic-liabilities"
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      "path": "section/1112D",
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      "number": "1112D",
      "heading": "Total PAYE and NIC liabilities",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/8/crossheading/paye-and-nic-liabilities"
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    {
      "path": "section/1112E",
      "kind": "section",
      "number": "1112E",
      "heading": "Exception for companies creating or managing intellectual property",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1112E",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/8/crossheading/paye-and-nic-liabilities"
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    {
      "path": "part/13/chapter/8/crossheading/going-concerns",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/13/chapter/8"
    },
    {
      "path": "section/1112F",
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      "number": "1112F",
      "heading": "Restriction of credit and relief to companies that are going concerns",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/8/crossheading/going-concerns"
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    {
      "path": "section/1112G",
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      "status": null,
      "parent": "part/13/chapter/8/crossheading/going-concerns"
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    {
      "path": "part/13/chapter/8/crossheading/outstanding-tax-matters",
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      "number": null,
      "heading": "Outstanding tax matters",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/8"
    },
    {
      "path": "section/1112H",
      "kind": "section",
      "number": "1112H",
      "heading": "No credit payable if certain tax matters outstanding",
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      "status": null,
      "parent": "part/13/chapter/8/crossheading/outstanding-tax-matters"
    },
    {
      "path": "part/13/chapter/8/crossheading/artificially-inflated-claims",
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      "number": null,
      "heading": "Artificially inflated claims",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/8"
    },
    {
      "path": "section/1112I",
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      "number": "1112I",
      "heading": "Transactions aimed at obtaining credit or relief to be disregarded",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1112I",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/8/crossheading/artificially-inflated-claims"
    },
    {
      "path": "part/13/chapter/8/crossheading/additional-limits",
      "kind": "crossheading",
      "number": null,
      "heading": "Northern Ireland companies",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/8"
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    {
      "path": "section/1112J",
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      "number": "1112J",
      "heading": "Chapter 2 relief for Northern Ireland companies",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/8/crossheading/additional-limits"
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    {
      "path": "part/13/chapter/9",
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      "number": "9",
      "heading": "Supplementary",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13"
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    {
      "path": "part/13/chapter/9/crossheading/smes-and-large-companies",
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      "heading": "SMEs and large companies",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/9"
    },
    {
      "path": "section/1119",
      "kind": "section",
      "number": "1119",
      "heading": "“Small or medium-sized enterprise”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1119",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/9/crossheading/smes-and-large-companies"
    },
    {
      "path": "section/1120",
      "kind": "section",
      "number": "1120",
      "heading": "Qualifications to section 1119",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1120",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/9/crossheading/smes-and-large-companies"
    },
    {
      "path": "section/1120A",
      "kind": "section",
      "number": "1120A",
      "heading": "Enterprise treated as an SME where related enterprise becomes large",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1120A",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/9/crossheading/smes-and-large-companies"
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    {
      "path": "section/1120B",
      "kind": "section",
      "number": "1120B",
      "heading": "Enterprise treated as an SME where acquired by an SME",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1120B",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/9/crossheading/smes-and-large-companies"
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    {
      "path": "section/1121",
      "kind": "section",
      "number": "1121",
      "heading": "“Larger SME”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1121",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/9/crossheading/smes-and-large-companies"
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    {
      "path": "section/1122",
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      "number": "1122",
      "heading": "“Large company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1122",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/9/crossheading/smes-and-large-companies"
    },
    {
      "path": "part/13/chapter/9/crossheading/staffing-costs",
      "kind": "crossheading",
      "number": null,
      "heading": "Staffing costs",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/9"
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    {
      "path": "section/1123",
      "kind": "section",
      "number": "1123",
      "heading": "“Staffing costs”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1123",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/9/crossheading/staffing-costs"
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    {
      "path": "section/1124",
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      "number": "1124",
      "heading": "Staffing costs: attributable expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1124",
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      "status": null,
      "parent": "part/13/chapter/9/crossheading/staffing-costs"
    },
    {
      "path": "part/13/chapter/9/crossheading/software-or-consumable-items",
      "kind": "crossheading",
      "number": null,
      "heading": "Software , data licences, cloud computing services or consumable items",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/9"
    },
    {
      "path": "section/1125",
      "kind": "section",
      "number": "1125",
      "heading": "“Software , data licences, cloud computing services or consumable items”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1125",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/9/crossheading/software-or-consumable-items"
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    {
      "path": "section/1126",
      "kind": "section",
      "number": "1126",
      "heading": "Software , data licences, cloud computing services or consumable items: attributable expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1126",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/9/crossheading/software-or-consumable-items"
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    {
      "path": "section/1126ZA",
      "kind": "section",
      "number": "1126ZA",
      "heading": "Attributable expenditure: special rules for data and cloud computing",
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      "extent": null,
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      "parent": "part/13/chapter/9/crossheading/software-or-consumable-items"
    },
    {
      "path": "section/1126A",
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      "number": "1126A",
      "heading": "Attributable expenditure: special rules for consumable items",
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      "extent": null,
      "status": null,
      "parent": "part/13/chapter/9/crossheading/software-or-consumable-items"
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    {
      "path": "section/1126B",
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      "number": "1126B",
      "heading": "Attributable expenditure: further provision",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/9/crossheading/software-or-consumable-items"
    },
    {
      "path": "part/13/chapter/9/crossheading/qualifying-expenditure-on-externally-provided-workers",
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      "number": null,
      "heading": "Qualifying expenditure on externally provided workers",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "section/1127",
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      "number": "1127",
      "heading": "“Qualifying expenditure on externally provided workers”",
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      "extent": null,
      "status": null,
      "parent": "part/13/chapter/9/crossheading/qualifying-expenditure-on-externally-provided-workers"
    },
    {
      "path": "section/1128",
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      "number": "1128",
      "heading": "“Externally provided worker”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1128",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/9/crossheading/qualifying-expenditure-on-externally-provided-workers"
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    {
      "path": "section/1129",
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      "number": "1129",
      "heading": "Qualifying expenditure on externally provided workers: connected persons",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/9/crossheading/qualifying-expenditure-on-externally-provided-workers"
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    {
      "path": "section/1130",
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      "number": "1130",
      "heading": "Election for connected persons treatment",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/9/crossheading/qualifying-expenditure-on-externally-provided-workers"
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    {
      "path": "section/1131",
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      "number": "1131",
      "heading": "Qualifying expenditure on externally provided workers: other cases",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1131",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/9/crossheading/qualifying-expenditure-on-externally-provided-workers"
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    {
      "path": "section/1131A",
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      "number": "1131A",
      "heading": "Sections 1129 and 1131: secondary Class 1 NICS paid by company",
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      "extent": null,
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      "parent": "part/13/chapter/9/crossheading/qualifying-expenditure-on-externally-provided-workers"
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    {
      "path": "section/1132",
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      "number": "1132",
      "heading": "External workers: attributable expenditure",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "section/1132A",
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      "number": "1132A",
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    {
      "path": "part/13/chapter/9/crossheading/subcontractor-payments",
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      "number": null,
      "heading": "Contracting out",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/9"
    },
    {
      "path": "section/1133",
      "kind": "section",
      "number": "1133",
      "heading": "Contracted out research and development",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1133",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/9/crossheading/subcontractor-payments"
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    {
      "path": "section/1134",
      "kind": "section",
      "number": "1134",
      "heading": "Qualifying element of contractor payment: connected persons",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1134",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/9/crossheading/subcontractor-payments"
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      "path": "section/1135",
      "kind": "section",
      "number": "1135",
      "heading": "Election for connected persons treatment",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1135",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/9/crossheading/subcontractor-payments"
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    {
      "path": "section/1136",
      "kind": "section",
      "number": "1136",
      "heading": "Qualifying element of contractor payment: other cases",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1136",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/9/crossheading/subcontractor-payments"
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    {
      "path": "part/13/chapter/9/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/9"
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    {
      "path": "section/1137",
      "kind": "section",
      "number": "1137",
      "heading": "Accounting periods: company not within charge to corporation tax",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1137",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/9/crossheading/miscellaneous"
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      "path": "section/1138",
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      "number": "1138",
      "heading": "“Subsidised expenditure”",
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      "parent": "part/13/chapter/9/crossheading/miscellaneous"
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      "path": "section/1138A",
      "kind": "section",
      "number": "1138A",
      "heading": "Externally provided workers and contractors: R&D undertaken abroad",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1138A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/9/crossheading/miscellaneous"
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      "path": "section/1138B",
      "kind": "section",
      "number": "1138B",
      "heading": "Exempt foreign permanent establishments",
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      "status": null,
      "parent": "part/13/chapter/9/crossheading/miscellaneous"
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      "path": "section/1139",
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      "heading": "“Intellectual property”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1139",
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      "parent": "part/13/chapter/9/crossheading/miscellaneous"
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      "path": "section/1139A",
      "kind": "section",
      "number": "1139A",
      "heading": "Expenditure incurred on payments",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1139A",
      "extent": null,
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      "parent": "part/13/chapter/9/crossheading/miscellaneous"
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      "path": "section/1140",
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      "heading": "“Relevant payments to the subjects of a clinical trial”",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/9/crossheading/miscellaneous"
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      "path": "section/1140A",
      "kind": "section",
      "number": "1140A",
      "heading": "Groups",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1140A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/9/crossheading/miscellaneous"
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      "path": "section/1141",
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      "number": "1141",
      "heading": "“Payment period”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1141",
      "extent": null,
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      "parent": "part/13/chapter/9/crossheading/miscellaneous"
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      "path": "section/1142",
      "kind": "section",
      "number": "1142",
      "heading": "Ineligible companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1142",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/9/crossheading/miscellaneous"
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      "path": "section/1142A",
      "kind": "section",
      "number": "1142A",
      "heading": "“Claim notification” and “claim notification period”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1142A",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/9/crossheading/miscellaneous"
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      "path": "section/1142B",
      "kind": "section",
      "number": "1142B",
      "heading": "“R&D claim”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1142B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/9/crossheading/miscellaneous"
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      "path": "section/1142C",
      "kind": "section",
      "number": "1142C",
      "heading": "Right to payment of credit inalienable",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1142C",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/9/crossheading/miscellaneous"
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      "path": "section/1142D",
      "kind": "section",
      "number": "1142D",
      "heading": "General rule against payments of credit to nominees",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1142D",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/9/crossheading/miscellaneous"
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      "path": "section/1142E",
      "kind": "section",
      "number": "1142E",
      "heading": "Orders and regulations: ancillary provision",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1142E",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/9/crossheading/miscellaneous"
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    {
      "path": "part/14",
      "kind": "part",
      "number": "14",
      "heading": "Remediation of contaminated or derelict land",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/14/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
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      "extent": null,
      "status": null,
      "parent": "part/14"
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    {
      "path": "part/14/chapter/1/crossheading/introductory",
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      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/1"
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    {
      "path": "section/1143",
      "kind": "section",
      "number": "1143",
      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1143",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/1/crossheading/introductory"
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    {
      "path": "part/14/chapter/1/crossheading/basic-definitions",
      "kind": "crossheading",
      "number": null,
      "heading": "Basic definitions",
      "url": null,
      "extent": null,
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      "parent": "part/14/chapter/1"
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      "path": "section/1144",
      "kind": "section",
      "number": "1144",
      "heading": "“Qualifying land remediation expenditure”",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/1/crossheading/basic-definitions"
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      "path": "section/1145",
      "kind": "section",
      "number": "1145",
      "heading": "Land “in a contaminated state”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1145",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/1/crossheading/basic-definitions"
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      "path": "section/1145A",
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      "heading": "Land “in a derelict state”",
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      "extent": null,
      "status": null,
      "parent": "part/14/chapter/1/crossheading/basic-definitions"
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      "path": "section/1145B",
      "kind": "section",
      "number": "1145B",
      "heading": "Exclusion of nuclear sites",
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      "extent": null,
      "status": null,
      "parent": "part/14/chapter/1/crossheading/basic-definitions"
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      "path": "section/1146",
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      "number": "1146",
      "heading": "“Relevant contaminated land remediation”",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/1/crossheading/basic-definitions"
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      "path": "section/1146A",
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      "extent": null,
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      "parent": "part/14/chapter/1/crossheading/basic-definitions"
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      "path": "part/14/chapter/2",
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      "path": "section/1147",
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      "number": "1147",
      "heading": "Deduction for capital expenditure",
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      "status": null,
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      "path": "section/1148",
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      "heading": "Election under section 1147",
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      "path": "section/1149",
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      "heading": "Additional deduction for qualifying land remediation expenditure",
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      "status": null,
      "parent": "part/14/chapter/2"
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      "path": "section/1150",
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      "number": "1150",
      "heading": "No relief if company responsible for contamination or dereliction or polluter has interest",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/2"
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    {
      "path": "part/14/chapter/3",
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      "heading": "Land remediation tax credit",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14"
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      "path": "part/14/chapter/3/crossheading/entitlement-and-payment",
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      "path": "section/1151",
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      "heading": "Entitlement to and payment of tax credit",
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      "extent": null,
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      "path": "section/1152",
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      "heading": "Meaning of “qualifying land remediation loss”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1152",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/3/crossheading/entitlement-and-payment"
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      "path": "section/1153",
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      "number": "1153",
      "heading": "Amount of a loss which is “unrelieved”",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/3/crossheading/entitlement-and-payment"
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    {
      "path": "part/14/chapter/3/crossheading/amount-of-tax-credit",
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      "url": null,
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      "parent": "part/14/chapter/3"
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      "path": "section/1154",
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      "heading": "Amount of tax credit",
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      "extent": null,
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      "parent": "part/14/chapter/3/crossheading/amount-of-tax-credit"
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    {
      "path": "part/14/chapter/3/crossheading/supplementary",
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      "path": "section/1155",
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      "heading": "Payment of tax credit",
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      "parent": "part/14/chapter/3/crossheading/supplementary"
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      "path": "section/1156",
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      "number": "1156",
      "heading": "Tax credit payment not income of company",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1156",
      "extent": null,
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      "parent": "part/14/chapter/3/crossheading/supplementary"
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      "path": "section/1157",
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      "number": "1157",
      "heading": "Exclusion for capital gains purposes of certain expenditure",
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      "extent": null,
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      "parent": "part/14/chapter/3/crossheading/supplementary"
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      "path": "section/1158",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/3/crossheading/supplementary"
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    {
      "path": "part/14/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Special provision for BLAGAB",
      "url": null,
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      "status": null,
      "parent": "part/14"
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    {
      "path": "part/14/chapter/4/crossheading/general",
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      "number": null,
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      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/4"
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    {
      "path": "section/1159",
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      "heading": "Limitation on relief under Chapter 2",
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      "parent": "part/14/chapter/4/crossheading/general"
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    {
      "path": "part/14/chapter/4/crossheading/i-minus-e-basis",
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      "url": null,
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    },
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      "path": "section/1160",
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      "heading": "Provision in respect of I minus E basis",
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      "parent": "part/14/chapter/4/crossheading/i-minus-e-basis"
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      "path": "part/14/chapter/4/crossheading/relief-for-qualifying-chapter-4-expenditure",
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      "path": "section/1161",
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      "heading": "Relief in respect of I minus E basis: ... expenses payable",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/4/crossheading/relief-for-qualifying-chapter-4-expenditure"
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      "path": "section/1162",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "section/1163",
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      "heading": "No relief if company responsible for contamination or dereliction or polluter has interest",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/4/crossheading/relief-for-qualifying-chapter-4-expenditure"
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    {
      "path": "part/14/chapter/4/crossheading/life-assurance-company-tax-credits",
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      "number": null,
      "heading": "BLAGAB company tax credits",
      "url": null,
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      "status": null,
      "parent": "part/14/chapter/4"
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      "path": "section/1164",
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      "number": "1164",
      "heading": "Entitlement to tax credit",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/4/crossheading/life-assurance-company-tax-credits"
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    {
      "path": "section/1165",
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      "number": "1165",
      "heading": "Meaning of “qualifying BLAGAB loss”",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/4/crossheading/life-assurance-company-tax-credits"
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      "path": "section/1166",
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      "number": "1166",
      "heading": "Amount of tax credit",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/4/crossheading/life-assurance-company-tax-credits"
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    {
      "path": "section/1167",
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      "number": "1167",
      "heading": "Payment of tax credit etc",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/4/crossheading/life-assurance-company-tax-credits"
    },
    {
      "path": "section/1168",
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      "number": "1168",
      "heading": "Restriction on carrying forward expenses payable where tax credit claimed",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/4/crossheading/life-assurance-company-tax-credits"
    },
    {
      "path": "part/14/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Tax avoidance",
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      "status": null,
      "parent": "part/14"
    },
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      "path": "section/1169",
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      "number": "1169",
      "heading": "Artificially inflated claims for relief or tax credit",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1169",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/5"
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    {
      "path": "part/14/chapter/6",
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      "heading": "Supplementary",
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      "path": "section/1179A",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/1"
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    {
      "path": "section/1179AB",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/1/crossheading/definitions-and-miscellaneous-provision"
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      "path": "section/1179AC",
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      "number": "1179AC",
      "heading": "Company tax returns",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/1/crossheading/definitions-and-miscellaneous-provision"
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      "path": "section/1179AD",
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      "number": "1179AD",
      "heading": "Groups",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/1/crossheading/definitions-and-miscellaneous-provision"
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      "path": "section/1179AE",
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      "number": "1179AE",
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      "parent": "part/14A/chapter/1/crossheading/definitions-and-miscellaneous-provision"
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      "path": "part/14A/chapter/2",
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      "number": "2",
      "heading": "Special rules about taxation",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "part/14A/chapter/2/crossheading/the-separate-production-trade",
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      "heading": "The separate production trade",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/2"
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    {
      "path": "section/1179B",
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      "number": "1179B",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/2/crossheading/the-separate-production-trade"
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      "path": "section/1179BA",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/2/crossheading/the-separate-production-trade"
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    {
      "path": "part/14A/chapter/2/crossheading/accounting-for-the-separate-trade",
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      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/2"
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      "path": "section/1179BB",
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      "status": null,
      "parent": "part/14A/chapter/2/crossheading/accounting-for-the-separate-trade"
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      "path": "section/1179BC",
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      "number": "1179BC",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/2/crossheading/accounting-for-the-separate-trade"
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      "path": "section/1179BD",
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      "number": "1179BD",
      "heading": "Preliminary expenditure",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/2/crossheading/accounting-for-the-separate-trade"
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      "path": "section/1179BE",
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      "heading": "Treatment of certain capital amounts as revenue",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/2/crossheading/accounting-for-the-separate-trade"
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      "path": "part/14A/chapter/2/crossheading/losses-in-the-separate-trade",
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      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/2"
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      "path": "section/1179BF",
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      "number": "1179BF",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/2/crossheading/losses-in-the-separate-trade"
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      "path": "section/1179BG",
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      "extent": null,
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      "parent": "part/14A/chapter/2/crossheading/losses-in-the-separate-trade"
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    {
      "path": "part/14A/chapter/3",
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      "number": "3",
      "heading": "Expenditure credit",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "part/14A/chapter/3/crossheading/the-entitlement",
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      "heading": "The entitlement",
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      "status": null,
      "parent": "part/14A/chapter/3"
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    {
      "path": "section/1179C",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/3/crossheading/the-entitlement"
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      "path": "section/1179CA",
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      "status": null,
      "parent": "part/14A/chapter/3/crossheading/the-entitlement"
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      "path": "part/14A/chapter/3/crossheading/treatment-of-credit",
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      "status": null,
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      "path": "section/1179CB",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/3/crossheading/treatment-of-credit"
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      "path": "section/1179CC",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/3/crossheading/treatment-of-credit"
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      "path": "section/1179CD",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/3/crossheading/treatment-of-credit"
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      "path": "section/1179CE",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/3/crossheading/treatment-of-credit"
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      "path": "section/1179CF",
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      "number": "1179CF",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/3/crossheading/treatment-of-credit"
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      "path": "part/14A/chapter/3/crossheading/restrictions-on-payment",
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      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/3"
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    {
      "path": "section/1179CG",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "section/1179CH",
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      "number": "1179CH",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "part/14A/chapter/3/crossheading/artificial-arrangements",
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      "path": "section/1179CI",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "part/14A/chapter/4",
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      "heading": "Films and television programmes",
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      "status": null,
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    {
      "path": "part/14A/chapter/4/crossheading/general",
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    {
      "path": "section/1179D",
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      "heading": "Application of Chapters 2 and 3 to films and television programmes",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "part/14A/chapter/4/crossheading/qualifying-films",
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      "status": null,
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    {
      "path": "section/1179DA",
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      "heading": "Meaning of “film”",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "section/1179DB",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "section/1179DC",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/4/crossheading/qualifying-films"
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    {
      "path": "part/14A/chapter/4/crossheading/qualifying-television-programmes",
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      "status": null,
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    {
      "path": "section/1179DD",
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      "heading": "Meaning of “television programme”",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "section/1179DE",
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      "number": "1179DE",
      "heading": "Qualifying television programmes",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "section/1179DF",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/4/crossheading/qualifying-television-programmes"
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      "path": "section/1179DG",
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      "extent": null,
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      "path": "section/1179DH",
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      "heading": "Broadcast condition",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/4/crossheading/qualifying-television-programmes"
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    {
      "path": "section/1179DI",
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      "number": "1179DI",
      "heading": "Slot length and hourly cost conditions",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/4/crossheading/qualifying-television-programmes"
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    {
      "path": "part/14A/chapter/4/crossheading/british-certification-condition",
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      "status": null,
      "parent": "part/14A/chapter/4"
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    {
      "path": "section/1179DJ",
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      "heading": "British certification condition: provisional and final satisfaction",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "section/1179DJA",
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      "number": "1179DJA",
      "heading": "Films: certification as low-budget film",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1179DJA",
      "extent": null,
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      "path": "section/1179DK",
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      "number": "1179DK",
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      "path": "section/1179DL",
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      "number": "1179DL",
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      "path": "section/1179DM",
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      "number": "1179DM",
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      "extent": "E+W+S+N.I.",
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      "path": "section/1179DN",
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      "path": "part/14A/chapter/4/crossheading/uk-expenditure-condition",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "section/1179DO",
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    {
      "path": "part/14A/chapter/4/crossheading/production-companies",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "section/1179DP",
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      "number": "1179DP",
      "heading": "Meaning of “production company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1179DP",
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      "status": null,
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    {
      "path": "section/1179DQ",
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      "number": "1179DQ",
      "heading": "Qualifying co-productions and co-producers",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1179DQ",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/4/crossheading/production-companies"
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    {
      "path": "part/14A/chapter/4/crossheading/qualifying-expenditure-and-rate-of-credit",
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      "heading": "Qualifying expenditure and rate of credit",
      "url": null,
      "extent": "E+W+S+N.I.",
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    {
      "path": "section/1179DR",
      "kind": "section",
      "number": "1179DR",
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      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1179DR",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/4/crossheading/qualifying-expenditure-and-rate-of-credit"
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      "path": "section/1179DS",
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      "number": "1179DS",
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      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1179DS",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/4/crossheading/qualifying-expenditure-and-rate-of-credit"
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    {
      "path": "section/1179DT",
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      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1179DT",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/4/crossheading/qualifying-expenditure-and-rate-of-credit"
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      "path": "section/1179DU",
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      "number": "1179DU",
      "heading": "Excluded expenditure: non-arm’s-length dealings with connected parties",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1179DU",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/4/crossheading/qualifying-expenditure-and-rate-of-credit"
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    {
      "path": "section/1179DV",
      "kind": "section",
      "number": "1179DV",
      "heading": "Percentage of qualifying expenditure translated into credit",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1179DV",
      "extent": null,
      "status": null,
      "parent": "part/14A/chapter/4/crossheading/qualifying-expenditure-and-rate-of-credit"
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      "path": "part/14A/chapter/4/crossheading/accounting-for-the-separate-trade",
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      "number": null,
      "heading": "Accounting for the separate trade",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/4"
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    {
      "path": "section/1179DW",
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      "number": "1179DW",
      "heading": "When the separate trade begins",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1179DW",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/4/crossheading/accounting-for-the-separate-trade"
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    {
      "path": "section/1179DX",
      "kind": "section",
      "number": "1179DX",
      "heading": "Costs and income of separate trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1179DX",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/4/crossheading/accounting-for-the-separate-trade"
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      "path": "section/1179DY",
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      "number": "1179DY",
      "heading": "Accounting periods",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "part/14A/chapter/4/crossheading/miscellaneous",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "section/1179DZ",
      "kind": "section",
      "number": "1179DZ",
      "heading": "Effect of move out of higher-percentage category",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1179DZ",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/4/crossheading/miscellaneous"
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    {
      "path": "section/1179E",
      "kind": "section",
      "number": "1179E",
      "heading": "Production qualifying consecutively as film and television programme",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1179E",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/4/crossheading/miscellaneous"
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    {
      "path": "section/1179EA",
      "kind": "section",
      "number": "1179EA",
      "heading": "Meaning of “production activities”, “principal photography” and “animation”",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/4/crossheading/miscellaneous"
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      "path": "section/1179EB",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "section/1179EC",
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      "number": "1179EC",
      "heading": "Special credit for visual effects",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1179EC",
      "extent": null,
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      "parent": "part/14A/chapter/4/crossheading/miscellaneous"
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    {
      "path": "part/14A/chapter/5",
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      "number": "5",
      "heading": "Video games",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "part/14A/chapter/5/crossheading/general",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "section/1179F",
      "kind": "section",
      "number": "1179F",
      "heading": "Application of Chapters 2 and 3 to video games",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "part/14A/chapter/5/crossheading/qualifying-video-games",
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      "number": null,
      "heading": "Qualifying video games",
      "url": null,
      "extent": "E+W+S+N.I.",
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    {
      "path": "section/1179FA",
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      "number": "1179FA",
      "heading": "Video games that are qualifying video games",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/14A/chapter/5/crossheading/qualifying-video-games"
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      "path": "section/1179FB",
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      "number": "1179FB",
      "heading": "Intended supply condition",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A/chapter/5/crossheading/qualifying-video-games"
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    {
      "path": "part/14A/chapter/5/crossheading/british-certification-condition",
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    {
      "path": "section/1179FC",
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      "number": "1179FC",
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      "extent": "E+W+S+N.I.",
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      "path": "section/1179FD",
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      "heading": "Test for certification",
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      "extent": null,
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      "parent": "part/14A/chapter/5/crossheading/british-certification-condition"
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    {
      "path": "section/1179FE",
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      "number": "1179FE",
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      "extent": null,
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      "parent": "part/14A/chapter/5/crossheading/british-certification-condition"
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      "path": "section/1179FF",
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      "number": "1179FF",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "section/1179FG",
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      "number": "1179FG",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "part/14A/chapter/5/crossheading/uk-expenditure-condition",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "section/1179FH",
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      "number": "1179FH",
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      "status": null,
      "parent": "part/14A/chapter/5/crossheading/uk-expenditure-condition"
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    {
      "path": "part/14A/chapter/5/crossheading/development-companies",
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      "heading": "Development companies",
      "url": null,
      "extent": "E+W+S+N.I.",
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    {
      "path": "section/1179FI",
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      "heading": "Meaning of “development company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1179FI",
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      "path": "part/14A/chapter/5/crossheading/qualifying-expenditure-and-rate-of-credit",
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      "path": "section/1179FJ",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "extent": "E+W+S+N.I.",
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      "path": "section/1179FM",
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      "extent": "E+W+S+N.I.",
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      "path": "section/1179FN",
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      "path": "part/14A/chapter/5/crossheading/accounting-for-the-separate-trade",
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    {
      "path": "section/1179FO",
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      "heading": "When the separate trade begins",
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      "extent": "E+W+S+N.I.",
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    {
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      "path": "section/1179FS",
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    {
      "path": "part/15",
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    {
      "path": "part/15/chapter/1",
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    {
      "path": "part/15/chapter/1/crossheading/introductory",
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      "path": "section/1180",
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      "number": "1180",
      "heading": "Overview of Part",
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      "extent": null,
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      "path": "part/15/chapter/1/crossheading/interpretation",
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      "path": "section/1181",
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      "heading": "“Film” etc",
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      "path": "section/1182",
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      "heading": "“Film production company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1182",
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      "heading": "“Film-making activities” etc",
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      "path": "part/15/chapter/3",
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      "extent": "E+W+S+N.I.",
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      "path": "part/15/chapter/3/crossheading/introductory",
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      "parent": "part/15/chapter/3/crossheading/introductory"
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      "path": "section/1197",
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      "heading": "British film",
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      "path": "section/1200",
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      "path": "part/15/chapter/3/crossheading/film-tax-credits",
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      "path": "section/1202",
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      "parent": "part/15/chapter/3/crossheading/film-tax-credits"
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      "path": "section/1203",
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      "heading": "Payment in respect of film tax credit",
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      "status": null,
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      "path": "part/15/chapter/3/crossheading/miscellaneous",
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      "path": "section/1206",
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      "parent": "part/15/chapter/3/crossheading/miscellaneous"
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    {
      "path": "part/15/chapter/4",
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      "path": "section/1208",
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      "path": "part/15A/chapter/1/crossheading/meaning-of-television-programme-relevant-programme-etc",
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    {
      "path": "section/1216AE",
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      "path": "section/1216AJ",
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    {
      "path": "part/15A/chapter/2",
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    {
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      "status": null,
      "parent": "part/15A/chapter/2/crossheading/separate-programme-trade"
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    {
      "path": "part/15A/chapter/2/crossheading/supplementary",
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    {
      "path": "section/1216BB",
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      "number": "1216BB",
      "heading": "Income from the relevant programme",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1216BB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A/chapter/2/crossheading/supplementary"
    },
    {
      "path": "section/1216BC",
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      "number": "1216BC",
      "heading": "Costs of the relevant programme",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1216BC",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A/chapter/2/crossheading/supplementary"
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    {
      "path": "section/1216BD",
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      "number": "1216BD",
      "heading": "When costs are taken to be incurred",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1216BD",
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      "status": null,
      "parent": "part/15A/chapter/2/crossheading/supplementary"
    },
    {
      "path": "section/1216BE",
      "kind": "section",
      "number": "1216BE",
      "heading": "Pre-trading expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1216BE",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A/chapter/2/crossheading/supplementary"
    },
    {
      "path": "section/1216BF",
      "kind": "section",
      "number": "1216BF",
      "heading": "Estimates",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1216BF",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A/chapter/2/crossheading/supplementary"
    },
    {
      "path": "part/15A/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Television tax relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A"
    },
    {
      "path": "part/15A/chapter/3/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A/chapter/3"
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    {
      "path": "section/1216C",
      "kind": "section",
      "number": "1216C",
      "heading": "Availability and overview of television tax relief",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1216C",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A/chapter/3/crossheading/introductory"
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    {
      "path": "part/15A/chapter/3/crossheading/intended-for-broadcast",
      "kind": "crossheading",
      "number": null,
      "heading": "“Intended for broadcast”",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A/chapter/3"
    },
    {
      "path": "section/1216CA",
      "kind": "section",
      "number": "1216CA",
      "heading": "Intended for broadcast",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1216CA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A/chapter/3/crossheading/intended-for-broadcast"
    },
    {
      "path": "part/15A/chapter/3/crossheading/british-programmes",
      "kind": "crossheading",
      "number": null,
      "heading": "British programmes",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A/chapter/3"
    },
    {
      "path": "section/1216CB",
      "kind": "section",
      "number": "1216CB",
      "heading": "British programme",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1216CB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A/chapter/3/crossheading/british-programmes"
    },
    {
      "path": "section/1216CC",
      "kind": "section",
      "number": "1216CC",
      "heading": "Applications for certification",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1216CC",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A/chapter/3/crossheading/british-programmes"
    },
    {
      "path": "section/1216CD",
      "kind": "section",
      "number": "1216CD",
      "heading": "Certification and withdrawal of certification",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1216CD",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A/chapter/3/crossheading/british-programmes"
    },
    {
      "path": "part/15A/chapter/3/crossheading/uk-expenditure",
      "kind": "crossheading",
      "number": null,
      "heading": "UK expenditure",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A/chapter/3"
    },
    {
      "path": "section/1216CE",
      "kind": "section",
      "number": "1216CE",
      "heading": "UK expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1216CE",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A/chapter/3/crossheading/uk-expenditure"
    },
    {
      "path": "part/15A/chapter/3/crossheading/additional-deductions",
      "kind": "crossheading",
      "number": null,
      "heading": "Additional deductions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A/chapter/3"
    },
    {
      "path": "section/1216CF",
      "kind": "section",
      "number": "1216CF",
      "heading": "Additional deduction for qualifying expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1216CF",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A/chapter/3/crossheading/additional-deductions"
    },
    {
      "path": "section/1216CG",
      "kind": "section",
      "number": "1216CG",
      "heading": "Amount of additional deduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1216CG",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A/chapter/3/crossheading/additional-deductions"
    },
    {
      "path": "part/15A/chapter/3/crossheading/television-tax-credits",
      "kind": "crossheading",
      "number": null,
      "heading": "Television tax credits",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A/chapter/3"
    },
    {
      "path": "section/1216CH",
      "kind": "section",
      "number": "1216CH",
      "heading": "Television tax credit claimable if company has surrenderable loss",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1216CH",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A/chapter/3/crossheading/television-tax-credits"
    },
    {
      "path": "section/1216CI",
      "kind": "section",
      "number": "1216CI",
      "heading": "Surrendering of loss and amount of television tax credit",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1216CI",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A/chapter/3/crossheading/television-tax-credits"
    },
    {
      "path": "section/1216CJ",
      "kind": "section",
      "number": "1216CJ",
      "heading": "Payment in respect of television tax credit",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1216CJ",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A/chapter/3/crossheading/television-tax-credits"
    },
    {
      "path": "part/15A/chapter/3/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A/chapter/3"
    },
    {
      "path": "section/1216CK",
      "kind": "section",
      "number": "1216CK",
      "heading": "No account to be taken of amount if unpaid",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1216CK",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A/chapter/3/crossheading/miscellaneous"
    },
    {
      "path": "section/1216CL",
      "kind": "section",
      "number": "1216CL",
      "heading": "Artificially inflated claims for additional deduction or tax credit",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1216CL",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A/chapter/3/crossheading/miscellaneous"
    },
    {
      "path": "section/1216CM",
      "kind": "section",
      "number": "1216CM",
      "heading": "Confidentiality of information",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1216CM",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A/chapter/3/crossheading/miscellaneous"
    },
    {
      "path": "section/1216CN",
      "kind": "section",
      "number": "1216CN",
      "heading": "Wrongful disclosure",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1216CN",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A/chapter/3/crossheading/miscellaneous"
    },
    {
      "path": "part/15A/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Programme losses",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A"
    },
    {
      "path": "section/1216D",
      "kind": "section",
      "number": "1216D",
      "heading": "Application of sections 1216DA and 1216DB",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1216D",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A/chapter/4"
    },
    {
      "path": "section/1216DA",
      "kind": "section",
      "number": "1216DA",
      "heading": "Restriction on use of losses while programme in production",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1216DA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A/chapter/4"
    },
    {
      "path": "section/1216DB",
      "kind": "section",
      "number": "1216DB",
      "heading": "Use of losses in later periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1216DB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A/chapter/4"
    },
    {
      "path": "section/1216DC",
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      "number": "1216DC",
      "heading": "Terminal losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1216DC",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A/chapter/4"
    },
    {
      "path": "part/15A/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Provisional entitlement to relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A"
    },
    {
      "path": "section/1216E",
      "kind": "section",
      "number": "1216E",
      "heading": "Introduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1216E",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A/chapter/5"
    },
    {
      "path": "section/1216EA",
      "kind": "section",
      "number": "1216EA",
      "heading": "Certification as a British programme",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1216EA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A/chapter/5"
    },
    {
      "path": "section/1216EB",
      "kind": "section",
      "number": "1216EB",
      "heading": "The UK expenditure condition",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1216EB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A/chapter/5"
    },
    {
      "path": "section/1216EC",
      "kind": "section",
      "number": "1216EC",
      "heading": "Time limit for amendments and assessments",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1216EC",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15A/chapter/5"
    },
    {
      "path": "part/15B",
      "kind": "part",
      "number": "15B",
      "heading": "Video games development",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/15B/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B"
    },
    {
      "path": "part/15B/chapter/1/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/1"
    },
    {
      "path": "section/1217A",
      "kind": "section",
      "number": "1217A",
      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/1/crossheading/introductory"
    },
    {
      "path": "part/15B/chapter/1/crossheading/interpretation",
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      "heading": "Interpretation",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/1"
    },
    {
      "path": "section/1217AA",
      "kind": "section",
      "number": "1217AA",
      "heading": "“Video game” etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217AA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/1/crossheading/interpretation"
    },
    {
      "path": "section/1217AB",
      "kind": "section",
      "number": "1217AB",
      "heading": "Video games development company",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217AB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/1/crossheading/interpretation"
    },
    {
      "path": "section/1217AC",
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      "number": "1217AC",
      "heading": "“Video game development activities” etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217AC",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/1/crossheading/interpretation"
    },
    {
      "path": "section/1217AD",
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      "number": "1217AD",
      "heading": "“Core expenditure”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217AD",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/1/crossheading/interpretation"
    },
    {
      "path": "section/1217AE",
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      "number": "1217AE",
      "heading": "“European expenditure” etc",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/1/crossheading/interpretation"
    },
    {
      "path": "section/1217AF",
      "kind": "section",
      "number": "1217AF",
      "heading": "“Company tax return”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217AF",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/1/crossheading/interpretation"
    },
    {
      "path": "part/15B/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Taxation of activities of video games development company",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B"
    },
    {
      "path": "part/15B/chapter/2/crossheading/separate-video-game-trade",
      "kind": "crossheading",
      "number": null,
      "heading": "Separate video game trade",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/2"
    },
    {
      "path": "section/1217B",
      "kind": "section",
      "number": "1217B",
      "heading": "Activities of video games development company treated as a separate trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/2/crossheading/separate-video-game-trade"
    },
    {
      "path": "section/1217BA",
      "kind": "section",
      "number": "1217BA",
      "heading": "Calculation of profits or losses of separate video game trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217BA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/2/crossheading/separate-video-game-trade"
    },
    {
      "path": "part/15B/chapter/2/crossheading/supplementary",
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      "number": null,
      "heading": "Supplementary",
      "url": null,
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      "status": null,
      "parent": "part/15B/chapter/2"
    },
    {
      "path": "section/1217BB",
      "kind": "section",
      "number": "1217BB",
      "heading": "Income from the video game",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217BB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/2/crossheading/supplementary"
    },
    {
      "path": "section/1217BC",
      "kind": "section",
      "number": "1217BC",
      "heading": "Costs of the video game",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217BC",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/2/crossheading/supplementary"
    },
    {
      "path": "section/1217BD",
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      "number": "1217BD",
      "heading": "When costs are taken to be incurred",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217BD",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/2/crossheading/supplementary"
    },
    {
      "path": "section/1217BE",
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      "number": "1217BE",
      "heading": "Estimates",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217BE",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/2/crossheading/supplementary"
    },
    {
      "path": "part/15B/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Video games tax relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B"
    },
    {
      "path": "part/15B/chapter/3/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/3"
    },
    {
      "path": "section/1217C",
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      "number": "1217C",
      "heading": "Availability and overview of video games tax relief",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217C",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/3/crossheading/introductory"
    },
    {
      "path": "part/15B/chapter/3/crossheading/intended-for-supply",
      "kind": "crossheading",
      "number": null,
      "heading": "“Intended for supply”",
      "url": null,
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      "status": null,
      "parent": "part/15B/chapter/3"
    },
    {
      "path": "section/1217CA",
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      "number": "1217CA",
      "heading": "Intended for supply",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217CA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/3/crossheading/intended-for-supply"
    },
    {
      "path": "part/15B/chapter/3/crossheading/british-video-games",
      "kind": "crossheading",
      "number": null,
      "heading": "British video games",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/3"
    },
    {
      "path": "section/1217CB",
      "kind": "section",
      "number": "1217CB",
      "heading": "British video game",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217CB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/3/crossheading/british-video-games"
    },
    {
      "path": "section/1217CC",
      "kind": "section",
      "number": "1217CC",
      "heading": "Applications for certification",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217CC",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/3/crossheading/british-video-games"
    },
    {
      "path": "section/1217CD",
      "kind": "section",
      "number": "1217CD",
      "heading": "Certification and withdrawal of certification",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217CD",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/3/crossheading/british-video-games"
    },
    {
      "path": "part/15B/chapter/3/crossheading/uk-expenditure",
      "kind": "crossheading",
      "number": null,
      "heading": "EEA expenditure",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/3"
    },
    {
      "path": "section/1217CE",
      "kind": "section",
      "number": "1217CE",
      "heading": "European expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217CE",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/3/crossheading/uk-expenditure"
    },
    {
      "path": "part/15B/chapter/3/crossheading/additional-deductions",
      "kind": "crossheading",
      "number": null,
      "heading": "Additional deductions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/3"
    },
    {
      "path": "section/1217CF",
      "kind": "section",
      "number": "1217CF",
      "heading": "Additional deduction for qualifying expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217CF",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/3/crossheading/additional-deductions"
    },
    {
      "path": "section/1217CG",
      "kind": "section",
      "number": "1217CG",
      "heading": "Amount of additional deduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217CG",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/3/crossheading/additional-deductions"
    },
    {
      "path": "part/15B/chapter/3/crossheading/video-game-tax-credits",
      "kind": "crossheading",
      "number": null,
      "heading": "Video game tax credits",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/3"
    },
    {
      "path": "section/1217CH",
      "kind": "section",
      "number": "1217CH",
      "heading": "Video game tax credit claimable if company has surrenderable loss",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217CH",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/3/crossheading/video-game-tax-credits"
    },
    {
      "path": "section/1217CI",
      "kind": "section",
      "number": "1217CI",
      "heading": "Surrendering of loss and amount of video game tax credit",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217CI",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/3/crossheading/video-game-tax-credits"
    },
    {
      "path": "section/1217CJ",
      "kind": "section",
      "number": "1217CJ",
      "heading": "Payment in respect of video game tax credit",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217CJ",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/3/crossheading/video-game-tax-credits"
    },
    {
      "path": "part/15B/chapter/3/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/3"
    },
    {
      "path": "section/1217CK",
      "kind": "section",
      "number": "1217CK",
      "heading": "No account to be taken of amount if unpaid",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217CK",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/3/crossheading/miscellaneous"
    },
    {
      "path": "section/1217CL",
      "kind": "section",
      "number": "1217CL",
      "heading": "Artificially inflated claims for additional deduction or tax credit",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217CL",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/3/crossheading/miscellaneous"
    },
    {
      "path": "section/1217CM",
      "kind": "section",
      "number": "1217CM",
      "heading": "Confidentiality of information",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217CM",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/3/crossheading/miscellaneous"
    },
    {
      "path": "section/1217CN",
      "kind": "section",
      "number": "1217CN",
      "heading": "Wrongful disclosure",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217CN",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/3/crossheading/miscellaneous"
    },
    {
      "path": "part/15B/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Video game losses",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B"
    },
    {
      "path": "section/1217D",
      "kind": "section",
      "number": "1217D",
      "heading": "Application of sections 1217DA and 1217DB",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217D",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/4"
    },
    {
      "path": "section/1217DA",
      "kind": "section",
      "number": "1217DA",
      "heading": "Restriction on use of losses while video game in development",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217DA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/4"
    },
    {
      "path": "section/1217DB",
      "kind": "section",
      "number": "1217DB",
      "heading": "Use of losses in later periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217DB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/4"
    },
    {
      "path": "section/1217DC",
      "kind": "section",
      "number": "1217DC",
      "heading": "Terminal losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217DC",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/4"
    },
    {
      "path": "part/15B/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Provisional entitlement to relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B"
    },
    {
      "path": "section/1217E",
      "kind": "section",
      "number": "1217E",
      "heading": "Introduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217E",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/5"
    },
    {
      "path": "section/1217EA",
      "kind": "section",
      "number": "1217EA",
      "heading": "Certification as a British video game",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217EA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/5"
    },
    {
      "path": "section/1217EB",
      "kind": "section",
      "number": "1217EB",
      "heading": "The European expenditure condition",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217EB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/5"
    },
    {
      "path": "section/1217EC",
      "kind": "section",
      "number": "1217EC",
      "heading": "Time limit for amendments and assessments",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217EC",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15B/chapter/5"
    },
    {
      "path": "part/15C",
      "kind": "part",
      "number": "15C",
      "heading": "Theatrical Productions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/15C/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15C"
    },
    {
      "path": "section/1217F",
      "kind": "section",
      "number": "1217F",
      "heading": "Overview",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217F",
      "extent": null,
      "status": null,
      "parent": "part/15C/crossheading/introduction"
    },
    {
      "path": "section/1217FA",
      "kind": "section",
      "number": "1217FA",
      "heading": "“Theatrical production”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217FA",
      "extent": null,
      "status": null,
      "parent": "part/15C/crossheading/introduction"
    },
    {
      "path": "section/1217FB",
      "kind": "section",
      "number": "1217FB",
      "heading": "Productions not regarded as theatrical",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217FB",
      "extent": null,
      "status": null,
      "parent": "part/15C/crossheading/introduction"
    },
    {
      "path": "section/1217FC",
      "kind": "section",
      "number": "1217FC",
      "heading": "“Production company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217FC",
      "extent": null,
      "status": null,
      "parent": "part/15C/crossheading/introduction"
    },
    {
      "path": "part/15C/crossheading/companies-qualifying-for-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Companies qualifying for relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15C"
    },
    {
      "path": "section/1217G",
      "kind": "section",
      "number": "1217G",
      "heading": "How a company qualifies for relief",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217G",
      "extent": null,
      "status": null,
      "parent": "part/15C/crossheading/companies-qualifying-for-relief"
    },
    {
      "path": "section/1217GA",
      "kind": "section",
      "number": "1217GA",
      "heading": "The commercial purpose condition",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217GA",
      "extent": null,
      "status": null,
      "parent": "part/15C/crossheading/companies-qualifying-for-relief"
    },
    {
      "path": "section/1217GB",
      "kind": "section",
      "number": "1217GB",
      "heading": "The UK expenditure condition",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217GB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15C/crossheading/companies-qualifying-for-relief"
    },
    {
      "path": "section/1217GC",
      "kind": "section",
      "number": "1217GC",
      "heading": "“Core expenditure”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217GC",
      "extent": null,
      "status": null,
      "parent": "part/15C/crossheading/companies-qualifying-for-relief"
    },
    {
      "path": "part/15C/crossheading/claim-for-additional-deduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Claim for additional deduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15C"
    },
    {
      "path": "section/1217H",
      "kind": "section",
      "number": "1217H",
      "heading": "Claim for additional deduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217H",
      "extent": null,
      "status": null,
      "parent": "part/15C/crossheading/claim-for-additional-deduction"
    },
    {
      "path": "part/15C/crossheading/the-separate-theatrical-trade",
      "kind": "crossheading",
      "number": null,
      "heading": "The separate theatrical trade",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15C"
    },
    {
      "path": "section/1217I",
      "kind": "section",
      "number": "1217I",
      "heading": "Introduction to sections 1217IA to 1217IF",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217I",
      "extent": null,
      "status": null,
      "parent": "part/15C/crossheading/the-separate-theatrical-trade"
    },
    {
      "path": "section/1217IA",
      "kind": "section",
      "number": "1217IA",
      "heading": "Calculation of profits or losses of separate theatrical trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217IA",
      "extent": null,
      "status": null,
      "parent": "part/15C/crossheading/the-separate-theatrical-trade"
    },
    {
      "path": "section/1217IB",
      "kind": "section",
      "number": "1217IB",
      "heading": "Income from the production",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217IB",
      "extent": null,
      "status": null,
      "parent": "part/15C/crossheading/the-separate-theatrical-trade"
    },
    {
      "path": "section/1217IC",
      "kind": "section",
      "number": "1217IC",
      "heading": "Costs of the production",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217IC",
      "extent": null,
      "status": null,
      "parent": "part/15C/crossheading/the-separate-theatrical-trade"
    },
    {
      "path": "section/1217ID",
      "kind": "section",
      "number": "1217ID",
      "heading": "When costs are taken to be incurred",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217ID",
      "extent": null,
      "status": null,
      "parent": "part/15C/crossheading/the-separate-theatrical-trade"
    },
    {
      "path": "section/1217IE",
      "kind": "section",
      "number": "1217IE",
      "heading": "Pre-trading expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217IE",
      "extent": null,
      "status": null,
      "parent": "part/15C/crossheading/the-separate-theatrical-trade"
    },
    {
      "path": "section/1217IF",
      "kind": "section",
      "number": "1217IF",
      "heading": "Estimates",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217IF",
      "extent": null,
      "status": null,
      "parent": "part/15C/crossheading/the-separate-theatrical-trade"
    },
    {
      "path": "part/15C/crossheading/amount-of-additional-deduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Amount of additional deduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15C"
    },
    {
      "path": "section/1217J",
      "kind": "section",
      "number": "1217J",
      "heading": "Amount of additional deduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217J",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15C/crossheading/amount-of-additional-deduction"
    },
    {
      "path": "section/1217JA",
      "kind": "section",
      "number": "1217JA",
      "heading": "“Qualifying expenditure”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217JA",
      "extent": null,
      "status": null,
      "parent": "part/15C/crossheading/amount-of-additional-deduction"
    },
    {
      "path": "part/15C/crossheading/theatre-tax-credits",
      "kind": "crossheading",
      "number": null,
      "heading": "Theatre tax credits",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15C"
    },
    {
      "path": "section/1217K",
      "kind": "section",
      "number": "1217K",
      "heading": "Theatre tax credit claimable if company has surrenderable loss",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217K",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15C/crossheading/theatre-tax-credits"
    },
    {
      "path": "section/1217KA",
      "kind": "section",
      "number": "1217KA",
      "heading": "Amount of surrenderable loss",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217KA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15C/crossheading/theatre-tax-credits"
    },
    {
      "path": "section/1217KB",
      "kind": "section",
      "number": "1217KB",
      "heading": "Payment in respect of theatre tax credit",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217KB",
      "extent": null,
      "status": null,
      "parent": "part/15C/crossheading/theatre-tax-credits"
    },
    {
      "path": "section/1217KC",
      "kind": "section",
      "number": "1217KC",
      "heading": "Limit on State aid",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217KC",
      "extent": null,
      "status": null,
      "parent": "part/15C/crossheading/theatre-tax-credits"
    },
    {
      "path": "part/15C/crossheading/companies-in-insolvency",
      "kind": "crossheading",
      "number": null,
      "heading": "Companies in insolvency",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15C"
    },
    {
      "path": "section/1217KD",
      "kind": "section",
      "number": "1217KD",
      "heading": "No claim if company in administration or liquidation",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217KD",
      "extent": null,
      "status": null,
      "parent": "part/15C/crossheading/companies-in-insolvency"
    },
    {
      "path": "part/15C/crossheading/antiavoidance-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Anti-avoidance etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15C"
    },
    {
      "path": "section/1217LA",
      "kind": "section",
      "number": "1217LA",
      "heading": "Tax avoidance arrangements",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217LA",
      "extent": null,
      "status": null,
      "parent": "part/15C/crossheading/antiavoidance-etc"
    },
    {
      "path": "section/1217LB",
      "kind": "section",
      "number": "1217LB",
      "heading": "Transactions not entered into for genuine commercial reasons",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217LB",
      "extent": null,
      "status": null,
      "parent": "part/15C/crossheading/antiavoidance-etc"
    },
    {
      "path": "part/15C/crossheading/use-of-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "Use of losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15C"
    },
    {
      "path": "section/1217M",
      "kind": "section",
      "number": "1217M",
      "heading": "Application of sections 1217MA to 1217MC",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217M",
      "extent": null,
      "status": null,
      "parent": "part/15C/crossheading/use-of-losses"
    },
    {
      "path": "section/1217MA",
      "kind": "section",
      "number": "1217MA",
      "heading": "Restriction on use of losses before completion period",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217MA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15C/crossheading/use-of-losses"
    },
    {
      "path": "section/1217MB",
      "kind": "section",
      "number": "1217MB",
      "heading": "Use of losses in the completion period",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217MB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15C/crossheading/use-of-losses"
    },
    {
      "path": "section/1217MC",
      "kind": "section",
      "number": "1217MC",
      "heading": "Terminal losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217MC",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15C/crossheading/use-of-losses"
    },
    {
      "path": "part/15C/crossheading/provisional-entitlement-to-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Provisional entitlement to relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15C"
    },
    {
      "path": "section/1217N",
      "kind": "section",
      "number": "1217N",
      "heading": "Provisional entitlement to relief",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217N",
      "extent": null,
      "status": null,
      "parent": "part/15C/crossheading/provisional-entitlement-to-relief"
    },
    {
      "path": "section/1217NA",
      "kind": "section",
      "number": "1217NA",
      "heading": "Clawback of provisional relief",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217NA",
      "extent": null,
      "status": null,
      "parent": "part/15C/crossheading/provisional-entitlement-to-relief"
    },
    {
      "path": "part/15C/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15C"
    },
    {
      "path": "section/1217O",
      "kind": "section",
      "number": "1217O",
      "heading": "Activities involved in developing, producing, running or closing a production",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217O",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15C/crossheading/interpretation"
    },
    {
      "path": "section/1217OA",
      "kind": "section",
      "number": "1217OA",
      "heading": "“Company tax return”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217OA",
      "extent": null,
      "status": null,
      "parent": "part/15C/crossheading/interpretation"
    },
    {
      "path": "section/1217OB",
      "kind": "section",
      "number": "1217OB",
      "heading": "Index",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217OB",
      "extent": null,
      "status": null,
      "parent": "part/15C/crossheading/interpretation"
    },
    {
      "path": "part/15D",
      "kind": "part",
      "number": "15D",
      "heading": "Orchestra tax relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/15D/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15D"
    },
    {
      "path": "part/15D/chapter/1/crossheading/overview",
      "kind": "crossheading",
      "number": null,
      "heading": "Overview",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15D/chapter/1"
    },
    {
      "path": "section/1217P",
      "kind": "section",
      "number": "1217P",
      "heading": "Overview",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217P",
      "extent": null,
      "status": null,
      "parent": "part/15D/chapter/1/crossheading/overview"
    },
    {
      "path": "part/15D/chapter/1/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15D/chapter/1"
    },
    {
      "path": "section/1217PA",
      "kind": "section",
      "number": "1217PA",
      "heading": "“Orchestral concert”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217PA",
      "extent": null,
      "status": null,
      "parent": "part/15D/chapter/1/crossheading/interpretation"
    },
    {
      "path": "section/1217PB",
      "kind": "section",
      "number": "1217PB",
      "heading": "Production company",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217PB",
      "extent": null,
      "status": null,
      "parent": "part/15D/chapter/1/crossheading/interpretation"
    },
    {
      "path": "part/15D/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Taxation of activities of production company",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15D"
    },
    {
      "path": "part/15D/chapter/2/crossheading/separate-orchestral-trade",
      "kind": "crossheading",
      "number": null,
      "heading": "Separate orchestral trade",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15D/chapter/2"
    },
    {
      "path": "section/1217Q",
      "kind": "section",
      "number": "1217Q",
      "heading": "Separate orchestral trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217Q",
      "extent": null,
      "status": null,
      "parent": "part/15D/chapter/2/crossheading/separate-orchestral-trade"
    },
    {
      "path": "section/1217QA",
      "kind": "section",
      "number": "1217QA",
      "heading": "Election for concert series",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217QA",
      "extent": null,
      "status": null,
      "parent": "part/15D/chapter/2/crossheading/separate-orchestral-trade"
    },
    {
      "path": "part/15D/chapter/2/crossheading/profits-and-losses-of-separate-orchestral-trade",
      "kind": "crossheading",
      "number": null,
      "heading": "Profits and losses of separate orchestral trade",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15D/chapter/2"
    },
    {
      "path": "section/1217QB",
      "kind": "section",
      "number": "1217QB",
      "heading": "Calculation of profits or losses of separate orchestral trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217QB",
      "extent": null,
      "status": null,
      "parent": "part/15D/chapter/2/crossheading/profits-and-losses-of-separate-orchestral-trade"
    },
    {
      "path": "section/1217QC",
      "kind": "section",
      "number": "1217QC",
      "heading": "Income from the production",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217QC",
      "extent": null,
      "status": null,
      "parent": "part/15D/chapter/2/crossheading/profits-and-losses-of-separate-orchestral-trade"
    },
    {
      "path": "section/1217QD",
      "kind": "section",
      "number": "1217QD",
      "heading": "Costs of the production",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217QD",
      "extent": null,
      "status": null,
      "parent": "part/15D/chapter/2/crossheading/profits-and-losses-of-separate-orchestral-trade"
    },
    {
      "path": "section/1217QE",
      "kind": "section",
      "number": "1217QE",
      "heading": "When costs are taken to be incurred",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217QE",
      "extent": null,
      "status": null,
      "parent": "part/15D/chapter/2/crossheading/profits-and-losses-of-separate-orchestral-trade"
    },
    {
      "path": "section/1217QF",
      "kind": "section",
      "number": "1217QF",
      "heading": "Pre-trading expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217QF",
      "extent": null,
      "status": null,
      "parent": "part/15D/chapter/2/crossheading/profits-and-losses-of-separate-orchestral-trade"
    },
    {
      "path": "section/1217QG",
      "kind": "section",
      "number": "1217QG",
      "heading": "Estimates",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217QG",
      "extent": null,
      "status": null,
      "parent": "part/15D/chapter/2/crossheading/profits-and-losses-of-separate-orchestral-trade"
    },
    {
      "path": "part/15D/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Orchestra tax relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15D"
    },
    {
      "path": "part/15D/chapter/3/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15D/chapter/3"
    },
    {
      "path": "section/1217R",
      "kind": "section",
      "number": "1217R",
      "heading": "Overview of orchestra tax relief",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217R",
      "extent": null,
      "status": null,
      "parent": "part/15D/chapter/3/crossheading/introduction"
    },
    {
      "path": "part/15D/chapter/3/crossheading/companies-qualifying-for-orchestra-tax-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Companies qualifying for orchestra tax relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15D/chapter/3"
    },
    {
      "path": "section/1217RA",
      "kind": "section",
      "number": "1217RA",
      "heading": "Companies qualifying for orchestra tax relief",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217RA",
      "extent": null,
      "status": null,
      "parent": "part/15D/chapter/3/crossheading/companies-qualifying-for-orchestra-tax-relief"
    },
    {
      "path": "section/1217RB",
      "kind": "section",
      "number": "1217RB",
      "heading": "The UK expenditure condition",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217RB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15D/chapter/3/crossheading/companies-qualifying-for-orchestra-tax-relief"
    },
    {
      "path": "section/1217RC",
      "kind": "section",
      "number": "1217RC",
      "heading": "“Core expenditure”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217RC",
      "extent": null,
      "status": null,
      "parent": "part/15D/chapter/3/crossheading/companies-qualifying-for-orchestra-tax-relief"
    },
    {
      "path": "part/15D/chapter/3/crossheading/additional-deduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Additional deduction",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15D/chapter/3"
    },
    {
      "path": "section/1217RD",
      "kind": "section",
      "number": "1217RD",
      "heading": "Claim for additional deduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217RD",
      "extent": null,
      "status": null,
      "parent": "part/15D/chapter/3/crossheading/additional-deduction"
    },
    {
      "path": "section/1217RE",
      "kind": "section",
      "number": "1217RE",
      "heading": "Amount of additional deduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217RE",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15D/chapter/3/crossheading/additional-deduction"
    },
    {
      "path": "section/1217RF",
      "kind": "section",
      "number": "1217RF",
      "heading": "“Qualifying expenditure”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217RF",
      "extent": null,
      "status": null,
      "parent": "part/15D/chapter/3/crossheading/additional-deduction"
    },
    {
      "path": "part/15D/chapter/3/crossheading/orchestra-tax-credits",
      "kind": "crossheading",
      "number": null,
      "heading": "Orchestra tax credits",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15D/chapter/3"
    },
    {
      "path": "section/1217RG",
      "kind": "section",
      "number": "1217RG",
      "heading": "Orchestra tax credit claimable if company has surrenderable loss",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217RG",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15D/chapter/3/crossheading/orchestra-tax-credits"
    },
    {
      "path": "section/1217RH",
      "kind": "section",
      "number": "1217RH",
      "heading": "Amount of surrenderable loss",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217RH",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15D/chapter/3/crossheading/orchestra-tax-credits"
    },
    {
      "path": "section/1217RI",
      "kind": "section",
      "number": "1217RI",
      "heading": "Payment in respect of orchestra tax credit",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217RI",
      "extent": null,
      "status": null,
      "parent": "part/15D/chapter/3/crossheading/orchestra-tax-credits"
    },
    {
      "path": "section/1217RJ",
      "kind": "section",
      "number": "1217RJ",
      "heading": "Limit on State aid",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217RJ",
      "extent": null,
      "status": null,
      "parent": "part/15D/chapter/3/crossheading/orchestra-tax-credits"
    },
    {
      "path": "section/1217RK",
      "kind": "section",
      "number": "1217RK",
      "heading": "No account to be taken of amount if unpaid",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217RK",
      "extent": null,
      "status": null,
      "parent": "part/15D/chapter/3/crossheading/orchestra-tax-credits"
    },
    {
      "path": "chapter/3/crossheading/companies-in-insolvency",
      "kind": "crossheading",
      "number": null,
      "heading": "Companies in insolvency",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15D/chapter/3"
    },
    {
      "path": "section/1217RKA",
      "kind": "section",
      "number": "1217RKA",
      "heading": "No claim if company in administration or liquidation",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217RKA",
      "extent": null,
      "status": null,
      "parent": "chapter/3/crossheading/companies-in-insolvency"
    },
    {
      "path": "part/15D/chapter/3/crossheading/antiavoidance-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Anti-avoidance etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15D/chapter/3"
    },
    {
      "path": "section/1217RL",
      "kind": "section",
      "number": "1217RL",
      "heading": "Tax avoidance arrangements",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217RL",
      "extent": null,
      "status": null,
      "parent": "part/15D/chapter/3/crossheading/antiavoidance-etc"
    },
    {
      "path": "section/1217RM",
      "kind": "section",
      "number": "1217RM",
      "heading": "Transactions not entered into for genuine commercial reasons",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217RM",
      "extent": null,
      "status": null,
      "parent": "part/15D/chapter/3/crossheading/antiavoidance-etc"
    },
    {
      "path": "part/15D/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Losses of separate orchestral trade",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15D"
    },
    {
      "path": "section/1217S",
      "kind": "section",
      "number": "1217S",
      "heading": "Application of sections 1217SA to 1217SC",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217S",
      "extent": null,
      "status": null,
      "parent": "part/15D/chapter/4"
    },
    {
      "path": "section/1217SA",
      "kind": "section",
      "number": "1217SA",
      "heading": "Restriction on use of losses before completion period",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217SA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15D/chapter/4"
    },
    {
      "path": "section/1217SB",
      "kind": "section",
      "number": "1217SB",
      "heading": "Use of losses in the completion period",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217SB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15D/chapter/4"
    },
    {
      "path": "section/1217SC",
      "kind": "section",
      "number": "1217SC",
      "heading": "Terminal losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217SC",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15D/chapter/4"
    },
    {
      "path": "part/15D/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Provisional entitlement to relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15D"
    },
    {
      "path": "section/1217T",
      "kind": "section",
      "number": "1217T",
      "heading": "Provisional entitlement to relief",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217T",
      "extent": null,
      "status": null,
      "parent": "part/15D/chapter/5"
    },
    {
      "path": "section/1217TA",
      "kind": "section",
      "number": "1217TA",
      "heading": "Clawback of provisional relief",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217TA",
      "extent": null,
      "status": null,
      "parent": "part/15D/chapter/5"
    },
    {
      "path": "part/15D/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15D"
    },
    {
      "path": "section/1217U",
      "kind": "section",
      "number": "1217U",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217U",
      "extent": null,
      "status": null,
      "parent": "part/15D/chapter/6"
    },
    {
      "path": "part/15E",
      "kind": "part",
      "number": "15E",
      "heading": "Museums and galleries exhibition tax relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/15E/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15E"
    },
    {
      "path": "part/15E/chapter/1/crossheading/overview",
      "kind": "crossheading",
      "number": null,
      "heading": "Overview",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/1"
    },
    {
      "path": "section/1218ZA",
      "kind": "section",
      "number": "1218ZA",
      "heading": "Overview",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZA",
      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/1/crossheading/overview"
    },
    {
      "path": "part/15E/chapter/1/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/1"
    },
    {
      "path": "section/1218ZAA",
      "kind": "section",
      "number": "1218ZAA",
      "heading": "“Exhibition”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZAA",
      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/1/crossheading/interpretation"
    },
    {
      "path": "section/1218ZAB",
      "kind": "section",
      "number": "1218ZAB",
      "heading": "“Touring exhibition”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZAB",
      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/1/crossheading/interpretation"
    },
    {
      "path": "section/1218ZAC",
      "kind": "section",
      "number": "1218ZAC",
      "heading": "Primary production company",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZAC",
      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/1/crossheading/interpretation"
    },
    {
      "path": "section/1218ZAD",
      "kind": "section",
      "number": "1218ZAD",
      "heading": "Secondary production company",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZAD",
      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/1/crossheading/interpretation"
    },
    {
      "path": "part/15E/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Taxation of activities of production company",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15E"
    },
    {
      "path": "part/15E/chapter/2/crossheading/separate-exhibition-trade",
      "kind": "crossheading",
      "number": null,
      "heading": "Separate exhibition trade",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/2"
    },
    {
      "path": "section/1218ZB",
      "kind": "section",
      "number": "1218ZB",
      "heading": "Separate exhibition trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZB",
      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/2/crossheading/separate-exhibition-trade"
    },
    {
      "path": "part/15E/chapter/2/crossheading/profits-and-losses-of-separate-exhibition-trade",
      "kind": "crossheading",
      "number": null,
      "heading": "Profits and losses of separate exhibition trade",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/2"
    },
    {
      "path": "section/1218ZBA",
      "kind": "section",
      "number": "1218ZBA",
      "heading": "Calculation of profits or losses of separate exhibition trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZBA",
      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/2/crossheading/profits-and-losses-of-separate-exhibition-trade"
    },
    {
      "path": "section/1218ZBB",
      "kind": "section",
      "number": "1218ZBB",
      "heading": "Income from the production",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZBB",
      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/2/crossheading/profits-and-losses-of-separate-exhibition-trade"
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    {
      "path": "section/1218ZBC",
      "kind": "section",
      "number": "1218ZBC",
      "heading": "Costs of the production",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZBC",
      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/2/crossheading/profits-and-losses-of-separate-exhibition-trade"
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    {
      "path": "section/1218ZBD",
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      "number": "1218ZBD",
      "heading": "When costs are taken to be incurred",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZBD",
      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/2/crossheading/profits-and-losses-of-separate-exhibition-trade"
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      "path": "section/1218ZBE",
      "kind": "section",
      "number": "1218ZBE",
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      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZBE",
      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/2/crossheading/profits-and-losses-of-separate-exhibition-trade"
    },
    {
      "path": "section/1218ZBF",
      "kind": "section",
      "number": "1218ZBF",
      "heading": "Estimates",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZBF",
      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/2/crossheading/profits-and-losses-of-separate-exhibition-trade"
    },
    {
      "path": "part/15E/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Museums and galleries exhibition tax relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15E"
    },
    {
      "path": "part/15E/chapter/3/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/3"
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    {
      "path": "section/1218ZC",
      "kind": "section",
      "number": "1218ZC",
      "heading": "Overview of museums and galleries exhibition tax relief",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZC",
      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/3/crossheading/introduction"
    },
    {
      "path": "part/15E/chapter/3/crossheading/companies-qualifying-for-museums-and-galleries-exhibition-tax-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Companies qualifying for museums and galleries exhibition tax relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/3"
    },
    {
      "path": "section/1218ZCA",
      "kind": "section",
      "number": "1218ZCA",
      "heading": "Companies qualifying for museums and galleries exhibition tax relief",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZCA",
      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/3/crossheading/companies-qualifying-for-museums-and-galleries-exhibition-tax-relief"
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    {
      "path": "section/1218ZCB",
      "kind": "section",
      "number": "1218ZCB",
      "heading": "Interpretation of section 1218ZCA(3)(b) and (c)",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZCB",
      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/3/crossheading/companies-qualifying-for-museums-and-galleries-exhibition-tax-relief"
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      "path": "section/1218ZCC",
      "kind": "section",
      "number": "1218ZCC",
      "heading": "The UK expenditure condition",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZCC",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15E/chapter/3/crossheading/companies-qualifying-for-museums-and-galleries-exhibition-tax-relief"
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    {
      "path": "section/1218ZCD",
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      "number": "1218ZCD",
      "heading": "“Core expenditure”",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZCD",
      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/3/crossheading/companies-qualifying-for-museums-and-galleries-exhibition-tax-relief"
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    {
      "path": "part/15E/chapter/3/crossheading/additional-deduction",
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      "number": null,
      "heading": "Additional deduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/3"
    },
    {
      "path": "section/1218ZCE",
      "kind": "section",
      "number": "1218ZCE",
      "heading": "Claim for additional deduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZCE",
      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/3/crossheading/additional-deduction"
    },
    {
      "path": "section/1218ZCF",
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      "number": "1218ZCF",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15E/chapter/3/crossheading/additional-deduction"
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    {
      "path": "section/1218ZCG",
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      "number": "1218ZCG",
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      "status": null,
      "parent": "part/15E/chapter/3/crossheading/additional-deduction"
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    {
      "path": "part/15E/chapter/3/crossheading/museums-and-galleries-exhibition-tax-credits",
      "kind": "crossheading",
      "number": null,
      "heading": "Museums and galleries exhibition tax credits",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15E/chapter/3"
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    {
      "path": "section/1218ZCH",
      "kind": "section",
      "number": "1218ZCH",
      "heading": "Museums and galleries exhibition tax credit claimable if company has surrenderable loss",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZCH",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15E/chapter/3/crossheading/museums-and-galleries-exhibition-tax-credits"
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    {
      "path": "section/1218ZCI",
      "kind": "section",
      "number": "1218ZCI",
      "heading": "Amount of surrenderable loss",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZCI",
      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/3/crossheading/museums-and-galleries-exhibition-tax-credits"
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    {
      "path": "section/1218ZCJ",
      "kind": "section",
      "number": "1218ZCJ",
      "heading": "Payment in respect of museums and galleries exhibition tax credit",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZCJ",
      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/3/crossheading/museums-and-galleries-exhibition-tax-credits"
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    {
      "path": "section/1218ZCK",
      "kind": "section",
      "number": "1218ZCK",
      "heading": "Maximum museums and galleries exhibition tax credits payable",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZCK",
      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/3/crossheading/museums-and-galleries-exhibition-tax-credits"
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    {
      "path": "section/1218ZCL",
      "kind": "section",
      "number": "1218ZCL",
      "heading": "No account to be taken of amount if unpaid",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZCL",
      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/3/crossheading/museums-and-galleries-exhibition-tax-credits"
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    {
      "path": "part/15E/chapter/3/crossheading/companies-in-insolvency",
      "kind": "crossheading",
      "number": null,
      "heading": "Companies in insolvency",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/3"
    },
    {
      "path": "section/1218ZCLA",
      "kind": "section",
      "number": "1218ZCLA",
      "heading": "No claim if company in administration or liquidation",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZCLA",
      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/3/crossheading/companies-in-insolvency"
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      "path": "part/15E/chapter/3/crossheading/antiavoidance-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Anti-avoidance etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/3"
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    {
      "path": "section/1218ZCM",
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      "number": "1218ZCM",
      "heading": "Tax avoidance arrangements",
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      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/3/crossheading/antiavoidance-etc"
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    {
      "path": "section/1218ZCN",
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      "number": "1218ZCN",
      "heading": "Transactions not entered into for genuine commercial reasons",
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      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/3/crossheading/antiavoidance-etc"
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    {
      "path": "part/15E/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Losses of separate exhibition trade",
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      "extent": null,
      "status": null,
      "parent": "part/15E"
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    {
      "path": "section/1218ZD",
      "kind": "section",
      "number": "1218ZD",
      "heading": "Application of sections 1218ZDA to 1218ZDC",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZD",
      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/4"
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    {
      "path": "section/1218ZDA",
      "kind": "section",
      "number": "1218ZDA",
      "heading": "Restriction on use of losses before completion period",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZDA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15E/chapter/4"
    },
    {
      "path": "section/1218ZDB",
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      "number": "1218ZDB",
      "heading": "Use of losses in the completion period",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZDB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15E/chapter/4"
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      "path": "section/1218ZDC",
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      "number": "1218ZDC",
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      "status": null,
      "parent": "part/15E/chapter/4"
    },
    {
      "path": "part/15E/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Provisional entitlement to relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15E"
    },
    {
      "path": "section/1218ZE",
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      "number": "1218ZE",
      "heading": "Provisional entitlement to relief",
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      "parent": "part/15E/chapter/5"
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      "path": "section/1218ZEA",
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      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/5"
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    {
      "path": "part/15E/chapter/6",
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      "number": "6",
      "heading": "Interpretation",
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      "path": "section/1218ZF",
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      "number": "1218ZF",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15E/chapter/6"
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    {
      "path": "section/1218ZFA",
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      "number": "1218ZFA",
      "heading": "Interpretation",
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      "extent": null,
      "status": null,
      "parent": "part/15E/chapter/6"
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      "path": "part/16",
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      "number": "16",
      "heading": "Companies with investment business",
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      "extent": null,
      "status": null,
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    },
    {
      "path": "part/16/chapter/1",
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      "number": "1",
      "heading": "Introduction",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/16"
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      "path": "section/1217",
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      "heading": "Overview of Part",
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      "path": "section/1218",
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      "parent": "part/16/chapter/1"
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      "path": "section/1218A",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/16/chapter/1"
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      "path": "part/16/chapter/2",
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      "path": "part/16/chapter/2/crossheading/relief-for-expenses-of-management",
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      "parent": "part/16/chapter/2"
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      "path": "section/1219",
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      "heading": "Expenses of management of a company's investment business",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1219",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/16/chapter/2/crossheading/relief-for-expenses-of-management"
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      "path": "section/1220",
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      "heading": "Meaning of “unallowable purpose”",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/16/chapter/2/crossheading/relief-for-expenses-of-management"
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      "path": "section/1221",
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      "heading": "Amounts treated as expenses of management",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/16/chapter/2/crossheading/relief-for-expenses-of-management"
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      "path": "section/1222",
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      "heading": "Income from a source not charged to tax",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1222",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/16/chapter/2/crossheading/relief-for-expenses-of-management"
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      "path": "section/1223",
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      "number": "1223",
      "heading": "Carrying forward expenses of management and other amounts",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/16/chapter/2/crossheading/relief-for-expenses-of-management"
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      "path": "section/1223A",
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      "number": "1223A",
      "heading": "Exception for basic life assurance and general annuity business",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1223A",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/2/crossheading/relief-for-expenses-of-management"
    },
    {
      "path": "part/16/chapter/2/crossheading/accounting-period-to-which-expenses-are-referable",
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      "number": null,
      "heading": "Accounting period to which expenses are referable",
      "url": null,
      "extent": "E+W+S+N.I.",
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      "parent": "part/16/chapter/2"
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      "path": "section/1224",
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      "heading": "Accounting period to which expenses are referable",
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      "status": null,
      "parent": "part/16/chapter/2/crossheading/accounting-period-to-which-expenses-are-referable"
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      "path": "section/1225",
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      "heading": "Accounts conforming with GAAP",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/16/chapter/2/crossheading/accounting-period-to-which-expenses-are-referable"
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      "path": "section/1226",
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      "heading": "Accounts not conforming with GAAP",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1226",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/2/crossheading/accounting-period-to-which-expenses-are-referable"
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      "path": "section/1227",
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      "number": "1227",
      "heading": "Accounts not drawn up",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1227",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/2/crossheading/accounting-period-to-which-expenses-are-referable"
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      "path": "section/1227A",
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      "number": "1227A",
      "heading": "Management expenses in relation to salaried members of limited liability partnerships",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1227A",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/2/crossheading/accounting-period-to-which-expenses-are-referable"
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    {
      "path": "part/16/chapter/2/crossheading/claw-back-of-relief",
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      "number": null,
      "heading": "Claw back of relief",
      "url": null,
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      "path": "section/1228",
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      "number": "1228",
      "heading": "Credits that reverse debits",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1228",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/2/crossheading/claw-back-of-relief"
    },
    {
      "path": "section/1229",
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      "heading": "Claw back of relief",
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      "status": null,
      "parent": "part/16/chapter/2/crossheading/claw-back-of-relief"
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      "path": "part/16/chapter/3",
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      "heading": "Amounts treated as expenses of management",
      "url": null,
      "extent": "E+W+S+N.I.",
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    {
      "path": "part/16/chapter/3/crossheading/preliminary",
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      "heading": "Chapter applies to amounts not otherwise relieved",
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      "path": "part/16/chapter/3/crossheading/excess-capital-allowances",
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      "heading": "Excess capital allowances",
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      "status": null,
      "parent": "part/16/chapter/3/crossheading/excess-capital-allowances"
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      "path": "part/16/chapter/3/crossheading/payments-for-restrictive-undertakings",
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      "heading": "Payments for restrictive undertakings",
      "url": null,
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      "path": "section/1234",
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      "heading": "Employees seconded to charities and educational establishments",
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      "path": "section/1236",
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      "heading": "Payroll deduction schemes",
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      "parent": "part/16/chapter/3/crossheading/contributions-to-agents-expenses"
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      "path": "part/16/chapter/3/crossheading/counselling-and-retraining-expenses",
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      "url": null,
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      "parent": "part/16/chapter/3"
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      "path": "section/1237",
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      "heading": "Counselling and other outplacement services",
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      "parent": "part/16/chapter/3/crossheading/counselling-and-retraining-expenses"
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      "heading": "Retraining courses",
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      "path": "part/16/chapter/3/crossheading/redundancy-payments-etc",
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      "url": null,
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      "path": "section/1239",
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      "heading": "Redundancy payments and approved contractual payments",
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      "extent": null,
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      "parent": "part/16/chapter/3/crossheading/redundancy-payments-etc"
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      "path": "section/1240",
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      "heading": "Payments in respect of employment wholly in employer's business",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1240",
      "extent": null,
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      "parent": "part/16/chapter/3/crossheading/redundancy-payments-etc"
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      "extent": null,
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      "path": "section/1242",
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      "heading": "Additional payments",
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      "extent": null,
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      "path": "section/1243",
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      "heading": "Payments made by the Government",
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      "extent": null,
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      "parent": "part/16/chapter/3/crossheading/redundancy-payments-etc"
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      "path": "part/16/chapter/3/crossheading/contributions-to-local-enterprise-organisations-or-urban-regeneration-companies",
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      "url": null,
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      "status": null,
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      "path": "section/1244",
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      "heading": "Contributions to local enterprise organisations or urban regeneration companies",
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      "extent": null,
      "status": null,
      "parent": "part/16/chapter/3/crossheading/contributions-to-local-enterprise-organisations-or-urban-regeneration-companies"
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      "path": "chapter/3/crossheading/contributions-to-flood-and-coastal-erosion-risk-management-projects",
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      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/3"
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      "path": "section/1244A",
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      "heading": "Contributions to flood and coastal erosion risk management projects",
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      "extent": null,
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      "parent": "chapter/3/crossheading/contributions-to-flood-and-coastal-erosion-risk-management-projects"
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      "path": "part/16/chapter/3/crossheading/export-credits-guarantee-department",
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      "heading": "Export Credits Guarantee Department",
      "url": null,
      "extent": null,
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      "path": "section/1245",
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      "parent": "part/16/chapter/3/crossheading/export-credits-guarantee-department"
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      "path": "part/16/chapter/3/crossheading/levies-under-fisma-2000",
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      "url": null,
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      "path": "section/1246",
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      "heading": "Levies under FISMA 2000",
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      "status": null,
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      "path": "part/16/chapter/4",
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      "heading": "Rules restricting deductions",
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      "path": "section/1247",
      "kind": "section",
      "number": "1247",
      "heading": "Introduction",
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      "extent": "E+W+S+N.I.",
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      "path": "section/1249",
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      "heading": "Unpaid remuneration",
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      "extent": null,
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      "path": "section/1251",
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      "heading": "Car ... hire",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "part/16/chapter/5",
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      "number": "5",
      "heading": "Companies with investment business: receipts",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
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      "heading": "Contributions to local enterprise organisations or urban regeneration companies: disqualifying benefits",
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      "extent": null,
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      "path": "section/1253A",
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      "extent": null,
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      "path": "section/1254",
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      "heading": "Supplementary",
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      "heading": "Meaning of some accounting terms",
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      "extent": null,
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      "path": "part/17",
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      "status": null,
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      "path": "part/17/crossheading/introduction",
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      "heading": "Overview of Part",
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      "path": "part/17/crossheading/calculation-of-partners-shares",
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      "url": null,
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      "path": "section/1259",
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      "heading": "Calculation of firm's profits and losses",
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      "extent": null,
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      "heading": "Accounting periods of firms",
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      "extent": null,
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      "path": "section/1262",
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      "heading": "Allocation of firm's profits or losses between partners",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1262",
      "extent": "E+W+S+N.I.",
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      "path": "section/1263",
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      "heading": "Profit-making period in which some partners have losses",
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      "extent": null,
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      "path": "section/1264",
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      "path": "section/1264A",
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    {
      "path": "part/17/crossheading/firms-with-a-foreign-element",
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      "heading": "Resident partners and double taxation agreements",
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      "path": "part/17/crossheading/adjustment-on-change-of-basis",
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      "heading": "Various rules for trades and property businesses",
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      "extent": null,
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      "heading": "Election for spreading under Chapter 14 of Part 3",
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      "heading": "Interpretation of sections 1267 and 1268",
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      "heading": "Special provisions about farming and property income",
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      "path": "section/1271",
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      "heading": "Sale of patent rights: effect of partnership changes",
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      "heading": "Sale of patent rights: effect of later cessation of trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1272",
      "extent": null,
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/17/crossheading/miscellaneous"
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      "path": "part/18",
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      "heading": "Unremittable income",
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      "path": "section/1274",
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      "heading": "Unremittable income: introduction",
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      "path": "section/1275",
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      "heading": "Claim for relief for unremittable income",
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      "path": "section/1276",
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      "path": "section/1277",
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      "path": "section/1278",
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      "heading": "Valuing unremittable income",
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      "path": "part/19",
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      "heading": "General exemptions",
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      "path": "part/19/crossheading/profits-from-fotra-securities",
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      "path": "part/19/crossheading/income-from-savings-certificates",
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      "path": "section/1282",
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      "path": "part/19/crossheading/miscellaneous",
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      "heading": "Interest from tax reserve certificates",
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      "heading": "UK company distributions",
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      "path": "section/1286",
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      "path": "part/20",
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      "path": "part/20/chapter/1",
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      "path": "part/20/chapter/1/crossheading/unpaid-remuneration",
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      "path": "part/20/chapter/1/crossheading/employee-benefit-contributions",
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      "type": "applied by 2010 c. 8, s. 259NEC(9) (as inserted)",
      "affected_provisions": "s. 323",
      "affecting": "ukpga/2021/26",
      "affecting_title": "Finance Act 2021",
      "affecting_provisions": "Sch. 7 para. 5"
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    {
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      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024",
      "affecting_provisions": "Sch. 2 para. 7"
    },
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      "affected_provisions": "s. 1040ZA(1)-(3)",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024",
      "affecting_provisions": "Sch. 2 para. 12(2)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "Sch. 4",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024",
      "affecting_provisions": "Sch. 2 para. 12(4)"
    },
    {
      "type": "omitted",
      "affected_provisions": "s. 1310(4)(a)-(ej)",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024",
      "affecting_provisions": "Sch. 2 para. 12(3)"
    }
  ],
  "made_under": [],
  "changes_made_to": 2971,
  "changes_made_to_url": "https://openlegislation.uk/corporation-tax-act-2009/changes.json",
  "changes_made_by": 2054,
  "changes_made_by_url": "https://openlegislation.uk/corporation-tax-act-2009/changes/by-it.json",
  "instruments_made_under": 32,
  "instruments_made_under_url": "https://openlegislation.uk/corporation-tax-act-2009/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4",
    "retrieved_at": "2026-10-29T09:11:19.560467+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."
}