{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-18Q",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-18Q.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/18Q",
  "kind": "section",
  "number": "18Q",
  "heading": "Insurance companies",
  "text": "(1) So much of the profits or losses of a company as consists of profits or losses arising from basic life assurance and general annuity business ... is not to be regarded as forming part of a relevant profits amount or relevant losses amount of the company for the purposes of this Chapter.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) Any election under section 107(4) of FA 2000 (general insurance: adjustment for technical provision) is to be ignored for the purposes of this Chapter.",
  "extent": "E+W+S+N.I.",
  "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": "Words in s. 18Q(1) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 137(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 18Q(2)(3) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 137(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/18Q",
    "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."
}