{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-205",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-205.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/205",
  "kind": "section",
  "number": "205",
  "heading": "UK property business",
  "text": "A company's UK property business consists of—\n(a) every business which the company carries on for generating income from land in the United Kingdom, and\n(b) every transaction which the company enters into for that purpose otherwise than in the course of such a business.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/205",
    "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."
}