{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-765",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-765.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/765",
  "kind": "section",
  "number": "765",
  "heading": "General rule: a company and its 75% subsidiaries form a group",
  "text": "(1) The general rule is that—\n(a) a company (“A”) and all its 75% subsidiaries form a group, and\n(b) if any of those subsidiaries have 75% subsidiaries, the group includes them and their 75% subsidiaries, and so on.\n(2) A is referred to in this Chapter and in Chapter 9 as the principal company of the group.\n(3) Subsections (1) and (2) are subject to the following provisions of this Chapter.",
  "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/765",
    "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."
}