{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-471",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-471.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/471",
  "kind": "section",
  "number": "471",
  "heading": "Creditors who are insurance companies carrying on BLAGAB",
  "text": "(1) This section sets out the conditions referred to section 468(1)(b)).\n(2) Condition A is that the creditor is an insurance company carrying on basic life assurance and general annuity business in the accounting period.\n(3) Condition B is that the asset representing the creditor relationship is matched for that period to a BLAGAB liability.\n(4) Condition C is that conditions C, D and E in section 469 are met in relation to that asset.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 471(3) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 159"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Ss. 466-471 applied by 2010 c. 4, s. 937K(8) (as inserted (with effect in accordance with Sch. 16 para. 5 of the amending Act) by Finance Act 2010 (c. 13), Sch. 16 para. 3)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Ss. 466-471 applied by 2010 c. 4, s. 938E(11) (as inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 2)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Ss. 466-471 applied by 2010 c. 4, s. 357GD(11) (as inserted (with effect in accordance with Sch. 2 para. 7 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 2 para. 1(1))"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Pt. 5 modified (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 88(1)(2)(7) (with s. 147, Sch. 17)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/471",
    "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."
}