{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-486F",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-486F.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/486F",
  "kind": "section",
  "number": "486F",
  "heading": "Introduction to Chapter",
  "text": "(1) This Chapter provides for Part 5 to apply in relation to a company to which an income stream transfer is made (“ the transferee ”).\n(2) An “income stream transfer” is a transfer by a person (“ the transferor ”) to which either of the following provisions applies—\n(a) Chapter 1 of Part 16 of CTA 2010 (transfers of income streams by companies), or\n(b) Chapter 5A of Part 13 of ITA 2007 (transfers of income streams by individuals).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 6 Ch. 2B inserted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by Finance Act 2009 (c. 10), Sch. 25 para. 8(3)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 486F(2)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 625 (with Sch. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/486F",
    "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."
}