{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-750",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-750.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/750",
  "kind": "section",
  "number": "750",
  "heading": "Assets held for purposes falling within more than one section",
  "text": "If an asset is held—\n(a) for purposes falling within more than one of sections 747 to 749, or\n(b) for purposes falling within one or more of those sections and for purposes not so falling,\nany necessary apportionment must be made on a just and reasonable basis.",
  "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/750",
    "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."
}