{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-805",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-805.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/805",
  "kind": "section",
  "number": "805",
  "heading": "Rights over tangible assets",
  "text": "This Part does not apply to an intangible fixed asset so far as it represents—\n(a) rights enjoyed by virtue of an estate, interest or right in or over land, or\n(b) rights in relation to tangible movable property.",
  "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/805",
    "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."
}