{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-800",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-800.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/800",
  "kind": "section",
  "number": "800",
  "heading": "Introduction",
  "text": "(1) This Chapter provides for the exclusion from this Part of certain assets.\n(2) This Chapter provides for 3 kinds of exclusion—\n(a) assets within sections 803 to 809 are wholly excluded from this Part,\n(b) assets within sections 810 to 813 are excluded from this Part except as respects royalties, and\n(c) assets within any of sections 814 to 816A are excluded from this Part to the extent specified in the section concerned.\n(3) For further rules about the exclusion of assets from this Part, see—\n(a) Chapter 16 (pre-FA 2002 assets etc), ...\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 800(2)(c) substituted (with effect in accordance with s. 33(9)(10) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 33(4)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 800(2)(c) substituted (with effect in accordance with s. 33(9)(10) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 33(4)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 800(3)(b) and the word immediately preceding it omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 174"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/800",
    "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."
}