{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-133K",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-133K.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/133K",
  "kind": "section",
  "number": "133K",
  "heading": "“Compensation” and related expressions",
  "text": "(1) In sections 133A to 133D references to compensation which is paid or payable “in respect of” relevant conduct include compensation which is paid (or to be paid)—\n(a) in connection with a claim by the customer for compensation in respect of the conduct, or\n(b) in circumstances where there is reason to suspect that company A may (or might in the absence of the payment) be or become liable to pay compensation in respect of relevant conduct—\n(i) to the customer, or\n(ii) in one or more of a class of cases which includes the customer's case.\n(2) In sections 133A to 133D and this section “compensation” includes any form of redress, whether monetary or non-monetary, and accordingly includes interest.\nReferences in those sections to “payment” are to be interpreted accordingly.\n(3) In subsection (1)—\n“claim” includes any claim or request, however made;\n“customer” has the meaning given by section 133J;\n“relevant conduct” is to be interpreted in accordance with section 133A(6).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 133A-133N and cross-heading inserted (with effect in accordance with s. 18(2) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 18(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/133K",
    "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."
}