{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-624",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-624.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/624",
  "kind": "section",
  "number": "624",
  "heading": "Introduction to Chapter",
  "text": "(1) This Chapter makes provision—\n(a) about continuity of treatment in some cases in which a company replaces a member of the same group of companies as a party to a derivative contract, and\n(b) about cases in which the company ceases to be a member of the group.\n(2) For the meaning of references in this Chapter to a company replacing another as a party to a derivative contract, see section 627.\n(3) In this Chapter, references to a company being a member of a group of companies are to be read in accordance with section 170 of TCGA 1992 (interpretation of sections 171 to 181 of that Act: groups).\n(4) For modifications of this Chapter for insurance companies, see section 636.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/624",
    "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."
}