{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-626",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-626.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/626",
  "kind": "section",
  "number": "626",
  "heading": "Transactions to which section 625 applies",
  "text": "(1) This section applies for the purposes of section 625(1)(a).\n(2) A transaction is within this subsection if it is a related transaction between two companies which are—\n(a) members of the same group, and\n(b) within the charge to corporation tax in respect of that transaction.\n(3) A series of transactions is within this subsection if it is a series of transactions having the same effect as a related transaction between two companies each of which—\n(a) has been a member of the same group at any time in the course of that series of transactions, and\n(b) would be within the charge to corporation tax in respect of such a related transaction.",
  "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/626",
    "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."
}