{
  "url": "https://openlegislation.uk/corporation-tax-act-2010-factors-determining-substantial-commercial-interdependence-regulations-2022",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010-factors-determining-substantial-commercial-interdependence-regulations-2022.json",
  "id": "uksi/2022/1203",
  "title": "The Corporation Tax Act 2010 (Factors Determining Substantial Commercial Interdependence) Regulations 2022",
  "short_title": "Corporation Tax Act 2010 (Factors Determining Substantial Commercial Interdependence) 2022",
  "long_title": "Sections 18A to 18N of the Corporation Tax Act 2010 (c. 4) (“CTA 2010”) make provision for a small profits rate of corporation tax that is lower than the main rate of corporation tax. Sections 18A to 18N CTA 2010 also makes provision for marginal relief that provides a gradual increase in the rate of corporation tax between the small profits rate and the main rate.",
  "citation": "S.I. 2022/1203",
  "type": "uksi",
  "year": "2022",
  "number": "1203",
  "version": "current",
  "date": "2022-11-17",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/corporation-tax-act-2010-factors-determining-substantial-commercial-interdependence-regulations-2022/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/corporation-tax-act-2010-factors-determining-substantial-commercial-interdependence-regulations-2022/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Application",
      "url": "https://openlegislation.uk/corporation-tax-act-2010-factors-determining-substantial-commercial-interdependence-regulations-2022/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Factors to be taken into account in determining substantial commercial interdependence",
      "url": "https://openlegislation.uk/corporation-tax-act-2010-factors-determining-substantial-commercial-interdependence-regulations-2022/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/corporation-tax-act-2010-factors-determining-substantial-commercial-interdependence-regulations-2022/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/corporation-tax-act-2010-factors-determining-substantial-commercial-interdependence-regulations-2022/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2022-11-21",
      "size": 32985,
      "url": "https://openlegislation.uk/corporation-tax-act-2010-factors-determining-substantial-commercial-interdependence-regulations-2022/pdf/uksi_20221203_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2022/1203/pdfs/uksi_20221203_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2022-11-21",
      "size": 39235,
      "url": "https://openlegislation.uk/corporation-tax-act-2010-factors-determining-substantial-commercial-interdependence-regulations-2022/pdf/uksiem_20221203_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2022/1203/pdfs/uksiem_20221203_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2010/4",
      "title": "Corporation Tax Act 2010",
      "url": "https://openlegislation.uk/corporation-tax-act-2010",
      "provisions": [
        "section/18G"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/corporation-tax-act-2010-factors-determining-substantial-commercial-interdependence-regulations-2022/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/corporation-tax-act-2010-factors-determining-substantial-commercial-interdependence-regulations-2022/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/corporation-tax-act-2010-factors-determining-substantial-commercial-interdependence-regulations-2022/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/1203",
    "retrieved_at": "2026-10-28T21:53:24.785228+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."
}