{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-844",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-844.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/844",
  "kind": "section",
  "number": "844",
  "heading": "Overview of Chapter",
  "text": "(1) This Chapter sets out special rules relating to transactions between related parties.\n(2) Sections 845 to 849A are about the rule that transfers between a company and a related party are treated as being at market value.\n(2ZA) Sections 849AB to 849AD make provision for the grant of a licence or other right by a company to a related party, or vice versa, to be treated as being at market value.\n(2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) Sections 850 and 851 set out other rules for transactions involving related parties.\n(4) See Chapter 12 for the meaning of “related parties”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in s. 844(2) substituted (with effect in accordance with s. 61(6) of the amending Act) by Finance Act 2013 (c. 29), s. 61(3)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 844(2ZA) inserted (with application in accordance with s. 21(3) of the amending Act) by Finance Act 2018 (c. 3), s. 21(1)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 844(2A) omitted (with effect in accordance with s. 33(9)(10) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), s. 33(6)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/844",
    "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."
}