{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-757",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-757.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/757",
  "kind": "section",
  "number": "757",
  "heading": "Claim for relief",
  "text": "A claim by a company for relief under this Chapter must specify—\n(a) the old assets to which the claim relates,\n(b) the amount of the relief claimed in relation to each old asset, and\n(c) in relation to each old asset, the expenditure on other assets by reference to which relief is claimed.",
  "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/757",
    "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."
}