{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-257",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-257.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/257",
  "kind": "section",
  "number": "257",
  "heading": "Transfer involving person within the charge to income tax",
  "text": "(1) This section explains how section 255 works if—\n(a) the transferor is a company within the charge to corporation tax and the transferee is a person within the charge to income tax, or\n(b) the transferor is a person within the charge to income tax and the transferee is a company within the charge to corporation tax.\n(2) Section 255 applies only for the purpose of determining—\n(a) whether the company within the charge to corporation tax is entitled to a deduction (or part of a deduction) under section 254, and\n(b) the amount of any such deduction.\n(3) Accordingly, any reference to—\n(a) whether a person is entitled to a deduction (or part of a deduction) under section 254, or\n(b) the amount of any such deduction,\nis ignored if the person is within the charge to income tax.\n(4) For any entitlement of a person within the charge to income tax to a deduction for any of the expenditure, see sections 316 to 318 of ITTOIA 2005 (corresponding income tax provisions).",
  "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/257",
    "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."
}