{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-300",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-300.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/300",
  "kind": "section",
  "number": "300",
  "heading": "Method of bringing non-trading deficits into account",
  "text": "(1) Any non-trading deficit which a company has from its loan relationships must be brought into account in accordance with Chapter 16 (non-trading deficits).\n(2) For the meaning of a company having such a deficit and how it is calculated, see section 301.\n(3) This section and Chapter 16 apply even if none of the company's loan relationships is regarded as a source of income as a result of this Part.",
  "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/300",
    "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."
}