{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-826",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-826.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/826",
  "kind": "section",
  "number": "826",
  "heading": "Amalgamation of, or transfer of engagements by, certain societies",
  "text": "(1) This section applies if—\n(a) two or more societies to which this section applies amalgamate or there is a transfer of engagements from one such society to another,\n(b) in the course of the amalgamation or transfer of engagements or as part of it intangible fixed assets are transferred from one society (“the transferor”) to another (“the transferee”),\n(c) those assets are chargeable intangible assets in relation to the transferor immediately before the transfer, and\n(d) those assets are chargeable intangible assets in relation to the transferee immediately after the transfer.\n(2) The transfer of those assets is tax-neutral for the purposes of this Part.\n(3) This section applies to—\n(a) a building society,\n(b) a registered society, and\n(c) a co-operative association in relation to which section 1057 of CTA 2010 (UK agricultural or fishing co-operatives) applies.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Act substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 141 (with Sch. 5)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 826(3)(c) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 656 (with Sch. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/826",
    "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."
}