{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-18HA",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-18HA.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/18HA",
  "kind": "section",
  "number": "18HA",
  "heading": "Modification of Chapter 3 of Part 9A of TIOPA 2010",
  "text": "Chapter 3 of Part 9A of TIOPA 2010 (the CFC charge gateway: determining which of Chapters 4 to 8 applies) applies for the purposes of section 18H(2) with the omission of—\n(a) section 371CA(10)(a),\n(b) in section 371CB(2), the words “or Chapter 8 (solo consolidation)”,\n(c) section 371CC(1)(b), (3)(b) and (c), (4) to (7), (9) and (10),\n(d) section 371CD,\n(e) section 371CE(2) to (9), and\n(f) section 371CG.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 2 Ch. 3A inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 4, 31"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Ss. 18G-18ID substituted for ss. 18G-18I (with effect in accordance with Sch. 20 para. 55(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 20 para. 6"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/18HA",
    "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."
}