{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-201",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-201.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/201",
  "kind": "section",
  "number": "201",
  "heading": "Provisions which must be given priority over this Part",
  "text": "(1) Any receipt or other credit item, so far as it falls within—\n(a) Chapter 2 of this Part (receipts of trade), and\n(b) Chapter 3 of Part 4 so far as it relates to a UK property business,\nis dealt with under Chapter 3 of Part 4.\n(1A) Subsection (1) does not apply in the case of the long-term business of an insurance company.\n(2) Any receipt or other credit item, so far as it falls within—\n(a) this Part, and\n(b) Chapter 4 of Part 10 (income from holding an office),\nis dealt with under Chapter 4 of Part 10.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 201(1A) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 145"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/201",
    "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."
}