{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-802",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-802.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/802",
  "kind": "section",
  "number": "802",
  "heading": "Effect of partial exclusion",
  "text": "(1) If because of any of sections 803 to 815 an asset is excluded to the extent that—\n(a) it represents particular rights,\n(b) it is an asset of a particular description,\n(c) it is held for particular purposes, or\n(d) it represents expenditure of a particular kind,\nthis Part applies as if there were a separate asset representing so much of the asset as is not so excluded.\n(2) The other provisions of the Corporation Tax Acts apply as if there were a separate asset representing so much of the asset as is excluded.\n(3) Any apportionment necessary for the purposes of this section 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/802",
    "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."
}