{
  "url": "https://openlegislation.uk/corporation-tax-act-2010-factors-determining-substantial-commercial-interdependence-order-2011/introduction",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010-factors-determining-substantial-commercial-interdependence-order-2011/introduction.json",
  "legislation": "uksi/2011/1784",
  "legislation_title": "The Corporation Tax Act 2010 (Factors Determining Substantial Commercial Interdependence) Order 2011",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010-factors-determining-substantial-commercial-interdependence-order-2011",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nMade 20th July 2011\nLaid before the House of Commons 21st July 2011\nComing into force 11th August 2011\nThe Treasury makes the following Order in exercise of the powers conferred by section 27(3) of the Corporation Tax Act 2010 and section 55(5) of the Finance Act 2011.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2010 c. 4. Section 27 was substituted by section 55(1) of the Finance Act 2011 (c. 11)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2011 c. 11."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1784/introduction",
    "retrieved_at": "2026-10-29T02:01:02.965352+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."
}