{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/part-10/chapter-8",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/part-10/chapter-8.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "part/10/chapter/8",
  "kind": "chapter",
  "number": "8",
  "heading": "Income not otherwise charged",
  "text": null,
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. 10 Ch. 8 modified by 2010 c. 8, s. 259CE(7) (as inserted (with effect in accordance with Sch. 10 paras. 18-21 of the amending Act) by Finance Act 2016 (c. 24), Sch. 10 para. 1)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Pt. 10 Ch. 8 modified by 2010 c. 8, s. 259DG(7) (as inserted (with effect in accordance with Sch. 10 paras. 18-21 of the amending Act) by Finance Act 2016 (c. 24), Sch. 10 para. 1)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Pt. 10 Ch. 8 modified by 2010 c. 8, s. 259ED(8) (as inserted (with effect in accordance with Sch. 10 paras. 18-21 of the amending Act) by Finance Act 2016 (c. 24), Sch. 10 para. 1)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Pt. 10 Ch. 8 modified by 2010 c. 8, s. 259GD(8) (as inserted (with effect in accordance with Sch. 10 paras. 18-21 of the amending Act) by Finance Act 2016 (c. 24), Sch. 10 para. 1)"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "Pt. 10 Ch. 8 modified by 2010 c. 8, s. 259GE(7) (as inserted (with effect in accordance with Sch. 10 paras. 18-21 of the amending Act) by Finance Act 2016 (c. 24), Sch. 10 para. 1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/part/10/chapter/8",
    "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."
}