{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1223A",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1223A.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1223A",
  "kind": "section",
  "number": "1223A",
  "heading": "Exception for basic life assurance and general annuity business",
  "text": "(1) Sections 1219 to 1223 do not apply in relation to an accounting period of an insurance company with investment business so far as the business consists of basic life assurance and general annuity business.\n(2) See instead the rules set out in Chapter 3 of Part 2 of FA 2012.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 1223A inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 207"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1223A",
    "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."
}