{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-440",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-440.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/440",
  "kind": "section",
  "number": "440",
  "heading": "Overview of Chapter",
  "text": "(1) This Chapter contains rules connected with tax avoidance.\n(2) In particular—\n(a) for rules about unallowable purposes ..., see sections 441 and 442,\n(b) for rules relating to credits and debits where transactions are not at arm's length (other than credits and debits relating to exchange gains and losses), see sections 444 to 446,\n(c) for rules relating to credits and debits relating to exchange gains and losses where transactions are not at arm's length, see sections 448 and 452,\n(d) for rules about connected parties deriving benefit from creditor relationships, see section 453,\n(e) for rules dealing with tax advantages from resetting interest rates, see section 454, ...\n(f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(g) for rules about debits arising as a result of the derecognition of creditor relationships, see section 455A, and\n(h) for rules dealing with tax avoidance arrangements, see sections 455B to 455D.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 440(2)(a) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 45(a)(i)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 440(2)(a) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 45(a)(ii)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 440(2)(c) substituted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 30(4)(a), 32(1) (with Sch. 6 para. 32(3))"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in s. 440(2)(e) omitted (19.7.2011) (with effect in accordance with Sch. 4 para. 13 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 4 para. 4"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 440(2)(f) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 45(b)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "S. 440(2)(g) and word inserted (19.7.2011) (with effect in accordance with Sch. 4 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 4 para. 4"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "S. 440(2)(h) and word inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 45(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/440",
    "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."
}