{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-206",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-206.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/206",
  "kind": "section",
  "number": "206",
  "heading": "Overseas property business",
  "text": "A company's overseas property business consists of—\n(a) every business which the company carries on for generating income from land outside 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/206",
    "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."
}