{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-764",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-764.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/764",
  "kind": "section",
  "number": "764",
  "heading": "Meaning of “company”, “group” and “subsidiary”",
  "text": "(1) This Chapter applies for the purposes of this Part to determine whether companies form a group and, where they do, which is the principal company of the group.\n(2) In this Chapter, references to a company apply only to—\n(a) a company within the meaning of the Companies Act 2006 (c. 46),\n(b) a company (other than a limited liability partnership) constituted under any other Act or by a Royal Charter or letters patent,\n(c) a company formed under the law of a country or territory outside the United Kingdom,\n(d) a registered society,\n(e) an incorporated friendly society within the meaning of the Friendly Societies Act 1992 (c. 40), or\n(f) a building society.\n(3) In this Part “group” and “subsidiary” must be read with any necessary modifications if applied to a company formed under the law of a country or territory outside the United Kingdom.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Act substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 141 (with Sch. 5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/764",
    "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."
}