{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-35",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-35.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/35",
  "kind": "section",
  "number": "35",
  "heading": "Charge to tax on trade profits",
  "text": "The charge to corporation tax on income applies to the profits of a trade.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "S. 35 applied (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 71(1) (with s. 147, Sch. 17)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 35 excluded (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 69(a) (with s. 147, Sch. 17)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/35",
    "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."
}