{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-486A",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-486A.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/486A",
  "kind": "section",
  "number": "486A",
  "heading": "Overview",
  "text": "(1) This Chapter provides for Part 5 to apply in relation to returns which are economically equivalent to interest (see section 486B).\n(2) For exclusions from this Chapter, see—\n(a) section 486C (return otherwise taxable),\n(b) section 486D (arrangement having no tax avoidance purpose), and\n(c) section 486E (excluded shares).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 6 Ch. 2A inserted (with effect in accordance with Sch. 24 paras. 11, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 para. 3"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. 6 Ch. 2A applied by 2010 c. 8, s. 371SP(2) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/486A",
    "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."
}