{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-906",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-906.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/906",
  "kind": "section",
  "number": "906",
  "heading": "Priority of this Part for corporation tax purposes",
  "text": "(1) The amounts to be brought into account in accordance with this Part in respect of any matter are the only amounts to be brought into account for corporation tax purposes in respect of that matter.\n(2) Subsection (1) is subject to any indication to the contrary.\n(3) In particular, see—\n(a) section 1308 (expenditure brought into account in determining value of intangible asset), ...\n(b) ..., and\n(c) section 112(5) of TIOPA 2010 (deduction for foreign tax where no credit available).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in s. 906(3) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 97(a), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 906(3)(b) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 182"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 906(3)(c) and preceding word inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 97(b) (with Sch. 9 paras. 1-9, 22)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 906(1) excluded by 2010 c. 8, s. 391A (as inserted (with effect in accordance with Sch. 11 para. 22 of the amending Act) by Finance Act 2019 (c. 1), Sch. 11 para. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/906",
    "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."
}