{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-977",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-977.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/977",
  "kind": "section",
  "number": "977",
  "heading": "Charge to tax on annual payments not otherwise charged",
  "text": "(1) The charge to corporation tax on income applies to annual payments that are not otherwise within the application of that charge under the Corporation Tax Acts.\n(2) Subsection (1) does not apply to annual payments in respect of which no liability to corporation tax arises because of an exemption.\n(3) The frequency with which payments are made is ignored in determining whether they are annual payments for the purposes of this Chapter.",
  "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/977",
    "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."
}