{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-806",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-806.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/806",
  "kind": "section",
  "number": "806",
  "heading": "Financial assets",
  "text": "(1) This Part does not apply to financial assets.\n(2) In this Part “financial asset” has the same meaning as it has for accounting purposes.\n(3) “Financial asset” includes—\n(a) loan relationships (see Parts 5 and 6),\n(b) derivative contracts (see Part 7),\n(c) contracts or policies of insurance or capital redemption policies,\n(ca) assets so far as they are derived from, or are referable to, contracts or policies of insurance or capital redemption policies, and\n(d) rights under a collective investment scheme within the meaning of FISMA 2000 (see section 235 of that Act).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 806(3)(ca) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 175"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/806",
    "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."
}