{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-803",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-803.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/803",
  "kind": "section",
  "number": "803",
  "heading": "Non-commercial purposes etc",
  "text": "This Part does not apply to an intangible fixed asset so far as it is held—\n(a) for a purpose that is not a business or other commercial purpose of the company, or\n(b) for the purpose of activities in respect of which the company is not within the charge to corporation tax , otherwise than as a result of Chapter 3A of Part 2.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 803(b) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 6, 31"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/803",
    "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."
}