{
  "url": "https://openlegislation.uk/corporation-tax-act-2010",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010.json",
  "id": "ukpga/2010/4",
  "title": "Corporation Tax Act 2010",
  "short_title": "Corporation Tax Act 2010",
  "long_title": "An Act to restate, with minor changes, certain enactments relating to corporation tax and certain enactments relating to company distributions; and for connected purposes.",
  "citation": "2010 c. 4",
  "type": "ukpga",
  "year": "2010",
  "number": "4",
  "version": "current",
  "date": "2010-03-03",
  "revised": true,
  "valid_from": "2026-03-18",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 16,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Overview of Act",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Calculation of liability in respect of profits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/2/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-2",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1"
    },
    {
      "path": "part/2/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Rates at which corporation tax on profits charged",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Corporation tax rates",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-3",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "part/2/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Calculation of amount to which rates applied",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Amount of profits to which corporation tax rates applied",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-4",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "part/2/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Currency",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/2/chapter/4/crossheading/the-currency-to-be-used-in-tax-calculations",
      "kind": "crossheading",
      "number": null,
      "heading": "The currency to be used in tax calculations",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Basic rule: sterling to be used",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4/crossheading/the-currency-to-be-used-in-tax-calculations"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "UK resident company operating in sterling and preparing accounts in another currency",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4/crossheading/the-currency-to-be-used-in-tax-calculations"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "UK resident company operating in currency other than sterling and preparing accounts in another currency",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4/crossheading/the-currency-to-be-used-in-tax-calculations"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "UK resident company preparing accounts in currency other than sterling",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-8",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/4/crossheading/the-currency-to-be-used-in-tax-calculations"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Non-UK resident company preparing return of accounts in currency other than sterling",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4/crossheading/the-currency-to-be-used-in-tax-calculations"
    },
    {
      "path": "section/9A",
      "kind": "section",
      "number": "9A",
      "heading": "Designated currency of a UK resident investment company",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-9A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4/crossheading/the-currency-to-be-used-in-tax-calculations"
    },
    {
      "path": "section/9B",
      "kind": "section",
      "number": "9B",
      "heading": "Period for which an election under section 9A has effect",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-9B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4/crossheading/the-currency-to-be-used-in-tax-calculations"
    },
    {
      "path": "section/9C",
      "kind": "section",
      "number": "9C",
      "heading": "Chargeable gains and losses of companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-9C",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/4/crossheading/the-currency-to-be-used-in-tax-calculations"
    },
    {
      "path": "part/2/chapter/4/crossheading/translating-amounts-into-other-currencies",
      "kind": "crossheading",
      "number": null,
      "heading": "Translating amounts into other currencies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/4"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "The equivalent in another currency of a sterling amount",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-10",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/4/crossheading/translating-amounts-into-other-currencies"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Sterling equivalents: basic rule",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-11",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/4/crossheading/translating-amounts-into-other-currencies"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "Sterling equivalents: carried-back amounts",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-12",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/4/crossheading/translating-amounts-into-other-currencies"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "Sterling equivalents: carried-forward amounts",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-13",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/4/crossheading/translating-amounts-into-other-currencies"
    },
    {
      "path": "part/2/chapter/4/crossheading/adjustment-of-sterling-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "Adjustment of sterling losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/4"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Carried-back amounts",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-14",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/4/crossheading/adjustment-of-sterling-losses"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Carried-forward amounts",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-15",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/4/crossheading/adjustment-of-sterling-losses"
    },
    {
      "path": "part/2/chapter/4/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/4"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Sections 13(2) and 15(5): profit against which carried-forward amount to be set off",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-16",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/4/crossheading/interpretation"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Interpretation of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4/crossheading/interpretation"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "Companies with small profits",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "part/3/crossheading/the-small-profits-rate",
      "kind": "crossheading",
      "number": null,
      "heading": "The small profits rate",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/3"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Profits charged at the small profits rate",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-18",
      "extent": null,
      "status": "repealed",
      "parent": "part/3/crossheading/the-small-profits-rate"
    },
    {
      "path": "part/3/crossheading/marginal-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Marginal relief",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/3"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Marginal relief",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-19",
      "extent": null,
      "status": "repealed",
      "parent": "part/3/crossheading/marginal-relief"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Company with only ring fence profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-20",
      "extent": null,
      "status": "repealed",
      "parent": "part/3/crossheading/marginal-relief"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Company with ring fence profits and other profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-21",
      "extent": null,
      "status": "repealed",
      "parent": "part/3/crossheading/marginal-relief"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "The ring fence amount",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-22",
      "extent": null,
      "status": "repealed",
      "parent": "part/3/crossheading/marginal-relief"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "The remaining amount",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-23",
      "extent": null,
      "status": "repealed",
      "parent": "part/3/crossheading/marginal-relief"
    },
    {
      "path": "part/3/crossheading/the-lower-limit-and-the-upper-limit",
      "kind": "crossheading",
      "number": null,
      "heading": "The lower limit and the upper limit",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3"
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "The lower limit and the upper limit",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-24",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/crossheading/the-lower-limit-and-the-upper-limit"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "Associated companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-25",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/crossheading/the-lower-limit-and-the-upper-limit"
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": "Section 25(3): treatment of certain non-trading companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-26",
      "extent": null,
      "status": "repealed",
      "parent": "part/3/crossheading/the-lower-limit-and-the-upper-limit"
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": "Attribution to persons of rights and powers of their associates",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-27",
      "extent": null,
      "status": "repealed",
      "parent": "part/3/crossheading/the-lower-limit-and-the-upper-limit"
    },
    {
      "path": "section/28",
      "kind": "section",
      "number": "28",
      "heading": "Associated companies: fixed-rate preference shares",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-28",
      "extent": null,
      "status": "repealed",
      "parent": "part/3/crossheading/the-lower-limit-and-the-upper-limit"
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": "Association through a loan creditor",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-29",
      "extent": null,
      "status": "repealed",
      "parent": "part/3/crossheading/the-lower-limit-and-the-upper-limit"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": "Association through a trustee",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-30",
      "extent": null,
      "status": "repealed",
      "parent": "part/3/crossheading/the-lower-limit-and-the-upper-limit"
    },
    {
      "path": "part/3/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/3"
    },
    {
      "path": "section/31",
      "kind": "section",
      "number": "31",
      "heading": "Power to obtain information",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-31",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/crossheading/supplementary"
    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": "Meaning of “augmented profits”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-32",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/crossheading/supplementary"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": "Interpretation of section 32(2) and (3)",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-33",
      "extent": null,
      "status": "repealed",
      "parent": "part/3/crossheading/supplementary"
    },
    {
      "path": "section/34",
      "kind": "section",
      "number": "34",
      "heading": "Close investment-holding companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-34",
      "extent": null,
      "status": "repealed",
      "parent": "part/3/crossheading/supplementary"
    },
    {
      "path": "part/3A",
      "kind": "part",
      "number": "3A",
      "heading": "Companies with small profits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/3A/crossheading/the-standard-small-profits-rate-for-nonring-fence-profits",
      "kind": "crossheading",
      "number": null,
      "heading": "The standard small profits rate for non-ring fence profits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3A"
    },
    {
      "path": "section/18A",
      "kind": "section",
      "number": "18A",
      "heading": "Profits charged at the standard small profits rate",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-18A",
      "extent": null,
      "status": null,
      "parent": "part/3A/crossheading/the-standard-small-profits-rate-for-nonring-fence-profits"
    },
    {
      "path": "part/3A/crossheading/marginal-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Marginal relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3A"
    },
    {
      "path": "section/18B",
      "kind": "section",
      "number": "18B",
      "heading": "Marginal relief for companies without ring fence profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-18B",
      "extent": null,
      "status": null,
      "parent": "part/3A/crossheading/marginal-relief"
    },
    {
      "path": "section/18C",
      "kind": "section",
      "number": "18C",
      "heading": "Marginal relief for companies with ring fence profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-18C",
      "extent": null,
      "status": null,
      "parent": "part/3A/crossheading/marginal-relief"
    },
    {
      "path": "part/3A/crossheading/the-lower-limit-and-the-upper-limit",
      "kind": "crossheading",
      "number": null,
      "heading": "The lower limit and the upper limit",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3A"
    },
    {
      "path": "section/18D",
      "kind": "section",
      "number": "18D",
      "heading": "The lower limit and the upper limit",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-18D",
      "extent": null,
      "status": null,
      "parent": "part/3A/crossheading/the-lower-limit-and-the-upper-limit"
    },
    {
      "path": "section/18E",
      "kind": "section",
      "number": "18E",
      "heading": "Associated companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-18E",
      "extent": null,
      "status": null,
      "parent": "part/3A/crossheading/the-lower-limit-and-the-upper-limit"
    },
    {
      "path": "section/18F",
      "kind": "section",
      "number": "18F",
      "heading": "Section 18E(3): treatment of certain non-trading companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-18F",
      "extent": null,
      "status": null,
      "parent": "part/3A/crossheading/the-lower-limit-and-the-upper-limit"
    },
    {
      "path": "section/18G",
      "kind": "section",
      "number": "18G",
      "heading": "Attribution to persons of rights and powers of their partners",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-18G",
      "extent": null,
      "status": null,
      "parent": "part/3A/crossheading/the-lower-limit-and-the-upper-limit"
    },
    {
      "path": "section/18H",
      "kind": "section",
      "number": "18H",
      "heading": "Associated companies: fixed-rate preference shares",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-18H",
      "extent": null,
      "status": null,
      "parent": "part/3A/crossheading/the-lower-limit-and-the-upper-limit"
    },
    {
      "path": "section/18I",
      "kind": "section",
      "number": "18I",
      "heading": "Association through a loan creditor",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-18I",
      "extent": null,
      "status": null,
      "parent": "part/3A/crossheading/the-lower-limit-and-the-upper-limit"
    },
    {
      "path": "section/18J",
      "kind": "section",
      "number": "18J",
      "heading": "Association through a trustee",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-18J",
      "extent": null,
      "status": null,
      "parent": "part/3A/crossheading/the-lower-limit-and-the-upper-limit"
    },
    {
      "path": "part/3A/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3A"
    },
    {
      "path": "section/18K",
      "kind": "section",
      "number": "18K",
      "heading": "Power to obtain information",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-18K",
      "extent": null,
      "status": null,
      "parent": "part/3A/crossheading/supplementary"
    },
    {
      "path": "section/18L",
      "kind": "section",
      "number": "18L",
      "heading": "Meaning of “augmented profits”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-18L",
      "extent": null,
      "status": null,
      "parent": "part/3A/crossheading/supplementary"
    },
    {
      "path": "section/18M",
      "kind": "section",
      "number": "18M",
      "heading": "Interpretation of section 18L(3)",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-18M",
      "extent": null,
      "status": null,
      "parent": "part/3A/crossheading/supplementary"
    },
    {
      "path": "section/18N",
      "kind": "section",
      "number": "18N",
      "heading": "Close investment-holding companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-18N",
      "extent": null,
      "status": null,
      "parent": "part/3A/crossheading/supplementary"
    },
    {
      "path": "part/4",
      "kind": "part",
      "number": "4",
      "heading": "Loss relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/4/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/35",
      "kind": "section",
      "number": "35",
      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-35",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/1"
    },
    {
      "path": "part/4/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Trade losses",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "part/4/chapter/2/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "section/36",
      "kind": "section",
      "number": "36",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-36",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2/crossheading/introduction"
    },
    {
      "path": "part/4/chapter/2/crossheading/trade-loss-relief-against-total-profits",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief in loss-making period and carry back relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "section/37",
      "kind": "section",
      "number": "37",
      "heading": "Relief for trade losses against total profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-37",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/trade-loss-relief-against-total-profits"
    },
    {
      "path": "section/38",
      "kind": "section",
      "number": "38",
      "heading": "Limit on deduction if accounting period falls partly within 12 month period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-38",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/trade-loss-relief-against-total-profits"
    },
    {
      "path": "section/39",
      "kind": "section",
      "number": "39",
      "heading": "Terminal losses: extension of periods for which relief may be given",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-39",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/trade-loss-relief-against-total-profits"
    },
    {
      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": "Ring fence trades: extension of periods for which relief may be given",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-40",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2/crossheading/trade-loss-relief-against-total-profits"
    },
    {
      "path": "section/41",
      "kind": "section",
      "number": "41",
      "heading": "Sections 39 and 40: transfers of trade to obtain relief",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-41",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/trade-loss-relief-against-total-profits"
    },
    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": "Ring fence trades: further extension of period for relief",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-42",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/trade-loss-relief-against-total-profits"
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": "Claim period in case of ring fence or mineral extraction trades",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-43",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2/crossheading/trade-loss-relief-against-total-profits"
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": "Trade must be commercial or carried on for statutory functions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-44",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/trade-loss-relief-against-total-profits"
    },
    {
      "path": "part/4/chapter/2/crossheading/carry-forward-of-trade-loss-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Carry forward of trade loss relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": "Carry forward of pre-1 April 2017 trade loss against subsequent trade profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-45",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2/crossheading/carry-forward-of-trade-loss-relief"
    },
    {
      "path": "section/45A",
      "kind": "section",
      "number": "45A",
      "heading": "Carry forward of post-1 April 2017 trade loss against total profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-45A",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/carry-forward-of-trade-loss-relief"
    },
    {
      "path": "section/45B",
      "kind": "section",
      "number": "45B",
      "heading": "Carry forward of post-1 April 2017 trade loss against trade profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-45B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2/crossheading/carry-forward-of-trade-loss-relief"
    },
    {
      "path": "section/45C",
      "kind": "section",
      "number": "45C",
      "heading": "Re-application of section 45A if loss remains after previous application",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-45C",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/carry-forward-of-trade-loss-relief"
    },
    {
      "path": "section/45D",
      "kind": "section",
      "number": "45D",
      "heading": "Application of section 45B if loss remains after application of section 45A",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-45D",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/carry-forward-of-trade-loss-relief"
    },
    {
      "path": "section/45E",
      "kind": "section",
      "number": "45E",
      "heading": "Re-application of section 45B if loss remains after previous application",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-45E",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/carry-forward-of-trade-loss-relief"
    },
    {
      "path": "section/45F",
      "kind": "section",
      "number": "45F",
      "heading": "Terminal losses: relief unrestricted by Part 7ZA and 7A",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-45F",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/carry-forward-of-trade-loss-relief"
    },
    {
      "path": "section/45G",
      "kind": "section",
      "number": "45G",
      "heading": "Section 45F: accounting period falling partly within 3 year period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-45G",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2/crossheading/carry-forward-of-trade-loss-relief"
    },
    {
      "path": "section/45H",
      "kind": "section",
      "number": "45H",
      "heading": "Section 45F: transfers of trade to obtain relief",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-45H",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/carry-forward-of-trade-loss-relief"
    },
    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": "Use of trade-related interest and dividends if insufficient trade profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-46",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2/crossheading/carry-forward-of-trade-loss-relief"
    },
    {
      "path": "section/47",
      "kind": "section",
      "number": "47",
      "heading": "Registered societies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-47",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2/crossheading/carry-forward-of-trade-loss-relief"
    },
    {
      "path": "part/4/chapter/2/crossheading/restrictions-on-relief-farming-or-market-gardening",
      "kind": "crossheading",
      "number": null,
      "heading": "Restrictions on relief: farming or market gardening",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": "Farming or market gardening",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-48",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/restrictions-on-relief-farming-or-market-gardening"
    },
    {
      "path": "section/49",
      "kind": "section",
      "number": "49",
      "heading": "Reasonable expectation of profit",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-49",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/restrictions-on-relief-farming-or-market-gardening"
    },
    {
      "path": "section/50",
      "kind": "section",
      "number": "50",
      "heading": "Cessation of trades",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-50",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/restrictions-on-relief-farming-or-market-gardening"
    },
    {
      "path": "section/51",
      "kind": "section",
      "number": "51",
      "heading": "Companies treated as same person as individual",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-51",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/restrictions-on-relief-farming-or-market-gardening"
    },
    {
      "path": "part/4/chapter/2/crossheading/restrictions-on-relief-commodity-futures",
      "kind": "crossheading",
      "number": null,
      "heading": "Restrictions on relief: commodity futures",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "section/52",
      "kind": "section",
      "number": "52",
      "heading": "Dealings in commodity futures",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-52",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/restrictions-on-relief-commodity-futures"
    },
    {
      "path": "part/4/chapter/2/crossheading/other-restrictions-on-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Other restrictions on relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "section/53",
      "kind": "section",
      "number": "53",
      "heading": "Leasing contracts and company reconstructions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-53",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2/crossheading/other-restrictions-on-relief"
    },
    {
      "path": "section/54",
      "kind": "section",
      "number": "54",
      "heading": "Non-UK resident company: receipts of interest, dividends or royalties",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-54",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2/crossheading/other-restrictions-on-relief"
    },
    {
      "path": "part/4/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Limited partners and members of limited liability partnerships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "part/4/chapter/3/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "section/55",
      "kind": "section",
      "number": "55",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-55",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3/crossheading/introduction"
    },
    {
      "path": "part/4/chapter/3/crossheading/limited-partners",
      "kind": "crossheading",
      "number": null,
      "heading": "Limited partners",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "section/56",
      "kind": "section",
      "number": "56",
      "heading": "Restriction on reliefs for limited partners",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-56",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/3/crossheading/limited-partners"
    },
    {
      "path": "section/57",
      "kind": "section",
      "number": "57",
      "heading": "Meaning of “contribution to the firm”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-57",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3/crossheading/limited-partners"
    },
    {
      "path": "section/58",
      "kind": "section",
      "number": "58",
      "heading": "Meaning of “limited partner”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-58",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3/crossheading/limited-partners"
    },
    {
      "path": "part/4/chapter/3/crossheading/members-of-llps",
      "kind": "crossheading",
      "number": null,
      "heading": "Members of LLPs",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "section/59",
      "kind": "section",
      "number": "59",
      "heading": "Restriction on relief for members of LLPs",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-59",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/3/crossheading/members-of-llps"
    },
    {
      "path": "section/60",
      "kind": "section",
      "number": "60",
      "heading": "Meaning of “contribution to the LLP”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-60",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3/crossheading/members-of-llps"
    },
    {
      "path": "section/61",
      "kind": "section",
      "number": "61",
      "heading": "Unrelieved losses brought forward",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-61",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/3/crossheading/members-of-llps"
    },
    {
      "path": "part/4/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Property losses",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "part/4/chapter/4/crossheading/uk-property-businesses",
      "kind": "crossheading",
      "number": null,
      "heading": "UK property businesses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/4"
    },
    {
      "path": "section/62",
      "kind": "section",
      "number": "62",
      "heading": "Relief for losses made in UK property business",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-62",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/4/crossheading/uk-property-businesses"
    },
    {
      "path": "section/63",
      "kind": "section",
      "number": "63",
      "heading": "Company with investment business ceasing to carry on UK property business",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-63",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/4/crossheading/uk-property-businesses"
    },
    {
      "path": "section/64",
      "kind": "section",
      "number": "64",
      "heading": "UK property business to be commercial or carried on for statutory functions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-64",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/4/crossheading/uk-property-businesses"
    },
    {
      "path": "section/65",
      "kind": "section",
      "number": "65",
      "heading": "UK furnished holiday lettings business treated as trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-65",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/4/chapter/4/crossheading/uk-property-businesses"
    },
    {
      "path": "part/4/chapter/4/crossheading/overseas-property-businesses",
      "kind": "crossheading",
      "number": null,
      "heading": "Overseas property businesses",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/4"
    },
    {
      "path": "section/66",
      "kind": "section",
      "number": "66",
      "heading": "Relief for losses made in overseas property business",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-66",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/4/crossheading/overseas-property-businesses"
    },
    {
      "path": "section/67",
      "kind": "section",
      "number": "67",
      "heading": "Overseas property business to be commercial or carried on for statutory functions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-67",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/4/crossheading/overseas-property-businesses"
    },
    {
      "path": "section/67A",
      "kind": "section",
      "number": "67A",
      "heading": "EEA furnished holiday lettings business treated as trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-67A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/4/chapter/4/crossheading/overseas-property-businesses"
    },
    {
      "path": "chapter/4/crossheading/insurance-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Insurance companies",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/4"
    },
    {
      "path": "section/67B",
      "kind": "section",
      "number": "67B",
      "heading": "Exclusion in the case of property businesses of insurance companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-67B",
      "extent": null,
      "status": null,
      "parent": "chapter/4/crossheading/insurance-companies"
    },
    {
      "path": "part/4/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Losses on disposal of shares",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "part/4/chapter/5/crossheading/share-loss-relief-against-income",
      "kind": "crossheading",
      "number": null,
      "heading": "Share loss relief against income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/5"
    },
    {
      "path": "section/68",
      "kind": "section",
      "number": "68",
      "heading": "Share loss relief",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-68",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/5/crossheading/share-loss-relief-against-income"
    },
    {
      "path": "section/69",
      "kind": "section",
      "number": "69",
      "heading": "Eligibility conditions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-69",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/5/crossheading/share-loss-relief-against-income"
    },
    {
      "path": "section/70",
      "kind": "section",
      "number": "70",
      "heading": "Entitlement to claim",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-70",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/5/crossheading/share-loss-relief-against-income"
    },
    {
      "path": "section/71",
      "kind": "section",
      "number": "71",
      "heading": "How relief works",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-71",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/5/crossheading/share-loss-relief-against-income"
    },
    {
      "path": "section/72",
      "kind": "section",
      "number": "72",
      "heading": "Limit on deduction if accounting period falls partly within 12 month period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-72",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/5/crossheading/share-loss-relief-against-income"
    },
    {
      "path": "part/4/chapter/5/crossheading/shares-subscription-and-disposal",
      "kind": "crossheading",
      "number": null,
      "heading": "Shares: subscription and disposal",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/5"
    },
    {
      "path": "section/73",
      "kind": "section",
      "number": "73",
      "heading": "Subscription for shares",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-73",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/5/crossheading/shares-subscription-and-disposal"
    },
    {
      "path": "section/74",
      "kind": "section",
      "number": "74",
      "heading": "Disposals of new shares",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-74",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/5/crossheading/shares-subscription-and-disposal"
    },
    {
      "path": "section/75",
      "kind": "section",
      "number": "75",
      "heading": "Limits on relief",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-75",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/5/crossheading/shares-subscription-and-disposal"
    },
    {
      "path": "section/76",
      "kind": "section",
      "number": "76",
      "heading": "Disposal of shares forming part of mixed holding",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-76",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/5/crossheading/shares-subscription-and-disposal"
    },
    {
      "path": "section/77",
      "kind": "section",
      "number": "77",
      "heading": "Section 76: supplementary",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-77",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/5/crossheading/shares-subscription-and-disposal"
    },
    {
      "path": "part/4/chapter/5/crossheading/qualifying-trading-companies-the-requirements",
      "kind": "crossheading",
      "number": null,
      "heading": "Qualifying trading companies: the requirements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/5"
    },
    {
      "path": "section/78",
      "kind": "section",
      "number": "78",
      "heading": "Qualifying trading companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-78",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/5/crossheading/qualifying-trading-companies-the-requirements"
    },
    {
      "path": "section/79",
      "kind": "section",
      "number": "79",
      "heading": "The trading requirement",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-79",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/5/crossheading/qualifying-trading-companies-the-requirements"
    },
    {
      "path": "section/80",
      "kind": "section",
      "number": "80",
      "heading": "Ceasing to meet trading requirement because of administration etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-80",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/5/crossheading/qualifying-trading-companies-the-requirements"
    },
    {
      "path": "section/81",
      "kind": "section",
      "number": "81",
      "heading": "The control and independence requirement",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-81",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/5/crossheading/qualifying-trading-companies-the-requirements"
    },
    {
      "path": "section/82",
      "kind": "section",
      "number": "82",
      "heading": "The qualifying subsidiaries requirement",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-82",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/5/crossheading/qualifying-trading-companies-the-requirements"
    },
    {
      "path": "section/83",
      "kind": "section",
      "number": "83",
      "heading": "The property managing subsidiaries requirement",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-83",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/5/crossheading/qualifying-trading-companies-the-requirements"
    },
    {
      "path": "section/84",
      "kind": "section",
      "number": "84",
      "heading": "The gross assets requirement",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-84",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/5/crossheading/qualifying-trading-companies-the-requirements"
    },
    {
      "path": "section/85",
      "kind": "section",
      "number": "85",
      "heading": "The unquoted status requirement",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-85",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/5/crossheading/qualifying-trading-companies-the-requirements"
    },
    {
      "path": "section/86",
      "kind": "section",
      "number": "86",
      "heading": "Power to amend requirements by Treasury order",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-86",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/5/crossheading/qualifying-trading-companies-the-requirements"
    },
    {
      "path": "part/4/chapter/5/crossheading/qualifying-trading-companies-supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Qualifying trading companies: supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/5"
    },
    {
      "path": "section/87",
      "kind": "section",
      "number": "87",
      "heading": "Relief after an exchange of shares for shares in another company",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-87",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/5/crossheading/qualifying-trading-companies-supplementary"
    },
    {
      "path": "section/88",
      "kind": "section",
      "number": "88",
      "heading": "Substitution of new shares for old shares",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-88",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/5/crossheading/qualifying-trading-companies-supplementary"
    },
    {
      "path": "section/89",
      "kind": "section",
      "number": "89",
      "heading": "Deemed time of issue for certain shares",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-89",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/5/crossheading/qualifying-trading-companies-supplementary"
    },
    {
      "path": "part/4/chapter/5/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/5"
    },
    {
      "path": "section/90",
      "kind": "section",
      "number": "90",
      "heading": "Interpretation of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-90",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/5/crossheading/interpretation"
    },
    {
      "path": "part/4/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Losses from miscellaneous transactions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/91",
      "kind": "section",
      "number": "91",
      "heading": "Relief for losses from miscellaneous transactions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-91",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/6"
    },
    {
      "path": "part/4/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "Write-off of government investment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/92",
      "kind": "section",
      "number": "92",
      "heading": "Loss relief to be reduced if government investment is written off",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-92",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/7"
    },
    {
      "path": "section/93",
      "kind": "section",
      "number": "93",
      "heading": "Groups of companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-93",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/7"
    },
    {
      "path": "section/94",
      "kind": "section",
      "number": "94",
      "heading": "Cases in which government investment is written off",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-94",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/7"
    },
    {
      "path": "section/95",
      "kind": "section",
      "number": "95",
      "heading": "Meaning of “carry-forward losses”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-95",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/7"
    },
    {
      "path": "section/96",
      "kind": "section",
      "number": "96",
      "heading": "Interaction with other tax provisions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-96",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/7"
    },
    {
      "path": "part/5",
      "kind": "part",
      "number": "5",
      "heading": "Group relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/5/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/97",
      "kind": "section",
      "number": "97",
      "heading": "Introduction to Part",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-97",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/1"
    },
    {
      "path": "part/5/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Surrender of company's losses etc for an accounting period",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "part/5/chapter/2/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/2"
    },
    {
      "path": "section/98",
      "kind": "section",
      "number": "98",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-98",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/2/crossheading/introduction"
    },
    {
      "path": "part/5/chapter/2/crossheading/basic-provisions-about-surrendering-losses-and-other-amounts",
      "kind": "crossheading",
      "number": null,
      "heading": "Basic provisions about surrendering losses and other amounts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/2"
    },
    {
      "path": "section/99",
      "kind": "section",
      "number": "99",
      "heading": "Surrendering of losses and other amounts",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-99",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/2/crossheading/basic-provisions-about-surrendering-losses-and-other-amounts"
    },
    {
      "path": "section/100",
      "kind": "section",
      "number": "100",
      "heading": "Meaning of “trading loss”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-100",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/2/crossheading/basic-provisions-about-surrendering-losses-and-other-amounts"
    },
    {
      "path": "section/101",
      "kind": "section",
      "number": "101",
      "heading": "Meaning of “capital allowance excess”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-101",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/2/crossheading/basic-provisions-about-surrendering-losses-and-other-amounts"
    },
    {
      "path": "section/102",
      "kind": "section",
      "number": "102",
      "heading": "Meaning of “UK property business loss”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-102",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/2/crossheading/basic-provisions-about-surrendering-losses-and-other-amounts"
    },
    {
      "path": "section/103",
      "kind": "section",
      "number": "103",
      "heading": "Meaning of “management expenses”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-103",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/2/crossheading/basic-provisions-about-surrendering-losses-and-other-amounts"
    },
    {
      "path": "section/104",
      "kind": "section",
      "number": "104",
      "heading": "Meaning of “non-trading loss on intangible fixed assets”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-104",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/2/crossheading/basic-provisions-about-surrendering-losses-and-other-amounts"
    },
    {
      "path": "part/5/chapter/2/crossheading/restrictions-on-losses-and-other-amounts-that-may-be-surrendered",
      "kind": "crossheading",
      "number": null,
      "heading": "Restrictions on losses and other amounts that may be surrendered",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/2"
    },
    {
      "path": "section/105",
      "kind": "section",
      "number": "105",
      "heading": "Restriction on surrender of losses etc within section 99(1)(d) to (g)",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-105",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/2/crossheading/restrictions-on-losses-and-other-amounts-that-may-be-surrendered"
    },
    {
      "path": "section/106",
      "kind": "section",
      "number": "106",
      "heading": "Restriction on losses etc surrenderable by UK resident",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-106",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/2/crossheading/restrictions-on-losses-and-other-amounts-that-may-be-surrendered"
    },
    {
      "path": "section/107",
      "kind": "section",
      "number": "107",
      "heading": "Restriction on losses etc surrenderable by non-UK resident",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-107",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/2/crossheading/restrictions-on-losses-and-other-amounts-that-may-be-surrendered"
    },
    {
      "path": "section/108",
      "kind": "section",
      "number": "108",
      "heading": "Meaning of “non-UK profits”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-108",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/2/crossheading/restrictions-on-losses-and-other-amounts-that-may-be-surrendered"
    },
    {
      "path": "section/109",
      "kind": "section",
      "number": "109",
      "heading": "Restriction on losses etc surrenderable by dual resident",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-109",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/2/crossheading/restrictions-on-losses-and-other-amounts-that-may-be-surrendered"
    },
    {
      "path": "section/110",
      "kind": "section",
      "number": "110",
      "heading": "Restriction on surrender of losses etc from alternative finance arrangements",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-110",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/2/crossheading/restrictions-on-losses-and-other-amounts-that-may-be-surrendered"
    },
    {
      "path": "part/5/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Surrenders made by non-UK resident company resident or trading in the EEA",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "part/5/chapter/3/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/3"
    },
    {
      "path": "section/111",
      "kind": "section",
      "number": "111",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-111",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/3/crossheading/introduction"
    },
    {
      "path": "section/112",
      "kind": "section",
      "number": "112",
      "heading": "EEA related definitions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-112",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/3/crossheading/introduction"
    },
    {
      "path": "part/5/chapter/3/crossheading/basic-provisions-about-surrendering-losses-and-other-amounts",
      "kind": "crossheading",
      "number": null,
      "heading": "Basic provisions about surrendering losses and other amounts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/3"
    },
    {
      "path": "section/113",
      "kind": "section",
      "number": "113",
      "heading": "Steps to determine extent to which loss etc can be surrendered",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-113",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/3/crossheading/basic-provisions-about-surrendering-losses-and-other-amounts"
    },
    {
      "path": "part/5/chapter/3/crossheading/conditions-that-must-be-met",
      "kind": "crossheading",
      "number": null,
      "heading": "Conditions that must be met",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/3"
    },
    {
      "path": "section/114",
      "kind": "section",
      "number": "114",
      "heading": "The equivalence condition",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-114",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/3/crossheading/conditions-that-must-be-met"
    },
    {
      "path": "section/115",
      "kind": "section",
      "number": "115",
      "heading": "The EEA tax loss condition: companies resident in EEA territory",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-115",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/3/crossheading/conditions-that-must-be-met"
    },
    {
      "path": "section/116",
      "kind": "section",
      "number": "116",
      "heading": "The EEA tax loss condition: companies not resident in EEA territory",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-116",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/3/crossheading/conditions-that-must-be-met"
    },
    {
      "path": "section/117",
      "kind": "section",
      "number": "117",
      "heading": "The qualifying loss condition: general",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-117",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/3/crossheading/conditions-that-must-be-met"
    },
    {
      "path": "section/118",
      "kind": "section",
      "number": "118",
      "heading": "The qualifying loss condition: relief for current and previous periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-118",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/3/crossheading/conditions-that-must-be-met"
    },
    {
      "path": "section/119",
      "kind": "section",
      "number": "119",
      "heading": "The qualifying loss condition: relief for future periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-119",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/3/crossheading/conditions-that-must-be-met"
    },
    {
      "path": "section/120",
      "kind": "section",
      "number": "120",
      "heading": "The qualifying loss condition: non-UK tax relief in another territory",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-120",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/3/crossheading/conditions-that-must-be-met"
    },
    {
      "path": "section/121",
      "kind": "section",
      "number": "121",
      "heading": "The precedence condition",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-121",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/3/crossheading/conditions-that-must-be-met"
    },
    {
      "path": "part/5/chapter/3/crossheading/other-rules-assumptions-and-exclusions",
      "kind": "crossheading",
      "number": null,
      "heading": "Other rules, assumptions and exclusions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/3"
    },
    {
      "path": "section/122",
      "kind": "section",
      "number": "122",
      "heading": "Assumptions to be made in recalculating EEA amount",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-122",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/3/crossheading/other-rules-assumptions-and-exclusions"
    },
    {
      "path": "section/123",
      "kind": "section",
      "number": "123",
      "heading": "Assumptions as to UK residence",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-123",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/3/crossheading/other-rules-assumptions-and-exclusions"
    },
    {
      "path": "section/124",
      "kind": "section",
      "number": "124",
      "heading": "Assumptions as to places in which activities carried on",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-124",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/3/crossheading/other-rules-assumptions-and-exclusions"
    },
    {
      "path": "section/125",
      "kind": "section",
      "number": "125",
      "heading": "Assumptions as to accounting periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-125",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/3/crossheading/other-rules-assumptions-and-exclusions"
    },
    {
      "path": "section/126",
      "kind": "section",
      "number": "126",
      "heading": "Assumptions in relation to capital allowances",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-126",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/3/crossheading/other-rules-assumptions-and-exclusions"
    },
    {
      "path": "section/127",
      "kind": "section",
      "number": "127",
      "heading": "Amounts excluded because of certain arrangements",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-127",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/3/crossheading/other-rules-assumptions-and-exclusions"
    },
    {
      "path": "section/128",
      "kind": "section",
      "number": "128",
      "heading": "Rules for recalculating EEA amount",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-128",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/3/crossheading/other-rules-assumptions-and-exclusions"
    },
    {
      "path": "part/5/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Claims for group relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "part/5/chapter/4/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4"
    },
    {
      "path": "section/129",
      "kind": "section",
      "number": "129",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-129",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/4/crossheading/introduction"
    },
    {
      "path": "part/5/chapter/4/crossheading/surrenderable-amounts-under-chapter-2",
      "kind": "crossheading",
      "number": null,
      "heading": "Surrenderable amounts under Chapter 2",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/4"
    },
    {
      "path": "section/130",
      "kind": "section",
      "number": "130",
      "heading": "Group relief claims on amounts surrenderable under Chapter 2",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-130",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/4/crossheading/surrenderable-amounts-under-chapter-2"
    },
    {
      "path": "section/131",
      "kind": "section",
      "number": "131",
      "heading": "The group condition",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-131",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/surrenderable-amounts-under-chapter-2"
    },
    {
      "path": "section/132",
      "kind": "section",
      "number": "132",
      "heading": "Consortium condition 1",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-132",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/surrenderable-amounts-under-chapter-2"
    },
    {
      "path": "section/133",
      "kind": "section",
      "number": "133",
      "heading": "Consortium conditions 2 and 3",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-133",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/4/crossheading/surrenderable-amounts-under-chapter-2"
    },
    {
      "path": "section/134",
      "kind": "section",
      "number": "134",
      "heading": "Meaning of “UK related” company",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-134",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/4/crossheading/surrenderable-amounts-under-chapter-2"
    },
    {
      "path": "section/134A",
      "kind": "section",
      "number": "134A",
      "heading": "Companies “established in the EEA”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-134A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5/chapter/4/crossheading/surrenderable-amounts-under-chapter-2"
    },
    {
      "path": "part/5/chapter/4/crossheading/surrenderable-amounts-under-chapter-3",
      "kind": "crossheading",
      "number": null,
      "heading": "...",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4"
    },
    {
      "path": "section/135",
      "kind": "section",
      "number": "135",
      "heading": "Group relief claims on amounts surrenderable under Chapter 3",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-135",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/4/crossheading/surrenderable-amounts-under-chapter-3"
    },
    {
      "path": "section/136",
      "kind": "section",
      "number": "136",
      "heading": "The EEA group condition",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-136",
      "extent": null,
      "status": "repealed",
      "parent": "part/5/chapter/4/crossheading/surrenderable-amounts-under-chapter-3"
    },
    {
      "path": "part/5/chapter/4/crossheading/giving-of-group-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Giving of group relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4"
    },
    {
      "path": "section/137",
      "kind": "section",
      "number": "137",
      "heading": "Deduction from total profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-137",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/4/crossheading/giving-of-group-relief"
    },
    {
      "path": "part/5/chapter/4/crossheading/general-limitation-on-amount-of-group-relief-to-be-given",
      "kind": "crossheading",
      "number": null,
      "heading": "General limitation on amount of group relief to be given",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4"
    },
    {
      "path": "section/138",
      "kind": "section",
      "number": "138",
      "heading": "Limitation on amount of group relief applying to all claims",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-138",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/general-limitation-on-amount-of-group-relief-to-be-given"
    },
    {
      "path": "section/139",
      "kind": "section",
      "number": "139",
      "heading": "Unused part of the surrenderable amounts",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-139",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/general-limitation-on-amount-of-group-relief-to-be-given"
    },
    {
      "path": "section/140",
      "kind": "section",
      "number": "140",
      "heading": "Unrelieved part of claimant company's available total profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-140",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/general-limitation-on-amount-of-group-relief-to-be-given"
    },
    {
      "path": "section/141",
      "kind": "section",
      "number": "141",
      "heading": "Sections 139 and 140: supplementary",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-141",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/general-limitation-on-amount-of-group-relief-to-be-given"
    },
    {
      "path": "section/142",
      "kind": "section",
      "number": "142",
      "heading": "Meaning of “the overlapping period”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-142",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/4/crossheading/general-limitation-on-amount-of-group-relief-to-be-given"
    },
    {
      "path": "part/5/chapter/4/crossheading/limitations-on-group-relief-if-claim-based-on-consortium-condition-1-2-or-3",
      "kind": "crossheading",
      "number": null,
      "heading": "Limitations on group relief if claim based on consortium condition 1, 2 or 3",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/4"
    },
    {
      "path": "section/143",
      "kind": "section",
      "number": "143",
      "heading": "Condition 1: surrendering company owned by consortium",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-143",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/4/crossheading/limitations-on-group-relief-if-claim-based-on-consortium-condition-1-2-or-3"
    },
    {
      "path": "section/144",
      "kind": "section",
      "number": "144",
      "heading": "Condition 1: claimant company owned by consortium",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-144",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/4/crossheading/limitations-on-group-relief-if-claim-based-on-consortium-condition-1-2-or-3"
    },
    {
      "path": "section/145",
      "kind": "section",
      "number": "145",
      "heading": "Conditions 2 and 3: limitations in sections 143 and 144",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-145",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/limitations-on-group-relief-if-claim-based-on-consortium-condition-1-2-or-3"
    },
    {
      "path": "section/146",
      "kind": "section",
      "number": "146",
      "heading": "Conditions 2 and 3: companies in link company's group",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-146",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/4/crossheading/limitations-on-group-relief-if-claim-based-on-consortium-condition-1-2-or-3"
    },
    {
      "path": "section/146A",
      "kind": "section",
      "number": "146A",
      "heading": "Conditions 1 and 2: surrendering company not controlled by claimant company etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-146A",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/limitations-on-group-relief-if-claim-based-on-consortium-condition-1-2-or-3"
    },
    {
      "path": "section/146B",
      "kind": "section",
      "number": "146B",
      "heading": "Conditions 1 and 3: claimant company not controlled by surrendering company etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-146B",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/limitations-on-group-relief-if-claim-based-on-consortium-condition-1-2-or-3"
    },
    {
      "path": "section/147",
      "kind": "section",
      "number": "147",
      "heading": "Conditions 1 and 2: surrenderable amounts including trading loss",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-147",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/limitations-on-group-relief-if-claim-based-on-consortium-condition-1-2-or-3"
    },
    {
      "path": "section/148",
      "kind": "section",
      "number": "148",
      "heading": "Conditions 1 and 2: surrendering company in group of companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-148",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/4/crossheading/limitations-on-group-relief-if-claim-based-on-consortium-condition-1-2-or-3"
    },
    {
      "path": "section/149",
      "kind": "section",
      "number": "149",
      "heading": "Conditions 1 and 3: claimant company in group of companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-149",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/4/crossheading/limitations-on-group-relief-if-claim-based-on-consortium-condition-1-2-or-3"
    },
    {
      "path": "part/5/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Subsidiaries, groups and consortiums",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "part/5/chapter/5/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/5"
    },
    {
      "path": "section/150",
      "kind": "section",
      "number": "150",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-150",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/5/crossheading/introduction"
    },
    {
      "path": "part/5/chapter/5/crossheading/explanations-of-terms",
      "kind": "crossheading",
      "number": null,
      "heading": "Explanations of terms",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/5"
    },
    {
      "path": "section/151",
      "kind": "section",
      "number": "151",
      "heading": "Meaning of “75% subsidiary” and “90% subsidiary”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-151",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/5/crossheading/explanations-of-terms"
    },
    {
      "path": "section/152",
      "kind": "section",
      "number": "152",
      "heading": "Groups of companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-152",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/5/crossheading/explanations-of-terms"
    },
    {
      "path": "section/153",
      "kind": "section",
      "number": "153",
      "heading": "Companies owned by consortiums and members of consortiums",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-153",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/5/crossheading/explanations-of-terms"
    },
    {
      "path": "part/5/chapter/5/crossheading/arrangements-for-transfers-of-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Arrangements for transfers of companies",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/5"
    },
    {
      "path": "section/154",
      "kind": "section",
      "number": "154",
      "heading": "Arrangements for transfer of member of group of companies etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-154",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/5/crossheading/arrangements-for-transfers-of-companies"
    },
    {
      "path": "section/155",
      "kind": "section",
      "number": "155",
      "heading": "Arrangements for transfer of company owned by consortium etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-155",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/5/crossheading/arrangements-for-transfers-of-companies"
    },
    {
      "path": "section/155A",
      "kind": "section",
      "number": "155A",
      "heading": "Certain arrangements not within sections 154 and 155",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-155A",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/5/crossheading/arrangements-for-transfers-of-companies"
    },
    {
      "path": "section/155B",
      "kind": "section",
      "number": "155B",
      "heading": "Certain mortgage arrangements not within sections 154 and 155",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-155B",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/5/crossheading/arrangements-for-transfers-of-companies"
    },
    {
      "path": "section/156",
      "kind": "section",
      "number": "156",
      "heading": "Sections 154 and 155: supplementary",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-156",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/5/crossheading/arrangements-for-transfers-of-companies"
    },
    {
      "path": "part/5/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Equity holders and profits or assets available for distribution",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "part/5/chapter/6/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6"
    },
    {
      "path": "section/157",
      "kind": "section",
      "number": "157",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-157",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/6/crossheading/introduction"
    },
    {
      "path": "part/5/chapter/6/crossheading/equity-holders",
      "kind": "crossheading",
      "number": null,
      "heading": "Equity holders",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/6"
    },
    {
      "path": "section/158",
      "kind": "section",
      "number": "158",
      "heading": "Meaning of “equity holder”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-158",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/equity-holders"
    },
    {
      "path": "section/159",
      "kind": "section",
      "number": "159",
      "heading": "Use of relevant company's assets",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-159",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/6/crossheading/equity-holders"
    },
    {
      "path": "section/160",
      "kind": "section",
      "number": "160",
      "heading": "Meaning of “ordinary shares”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-160",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/6/crossheading/equity-holders"
    },
    {
      "path": "section/161",
      "kind": "section",
      "number": "161",
      "heading": "Meaning of “restricted right to dividends”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-161",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/6/crossheading/equity-holders"
    },
    {
      "path": "section/162",
      "kind": "section",
      "number": "162",
      "heading": "Meaning of “normal commercial loan”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-162",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/6/crossheading/equity-holders"
    },
    {
      "path": "section/163",
      "kind": "section",
      "number": "163",
      "heading": "Normal commercial loans: company's results or value of assets",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-163",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/equity-holders"
    },
    {
      "path": "section/164",
      "kind": "section",
      "number": "164",
      "heading": "Sections 160 and 162: supplementary",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-164",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/6/crossheading/equity-holders"
    },
    {
      "path": "section/164A",
      "kind": "section",
      "number": "164A",
      "heading": "Loan forming part of tier two capital",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-164A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5/chapter/6/crossheading/equity-holders"
    },
    {
      "path": "part/5/chapter/6/crossheading/companys-entitlement-to-profits-or-assets-available-for-distribution-basic-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Company's entitlement to profits or assets available for distribution: basic provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6"
    },
    {
      "path": "section/165",
      "kind": "section",
      "number": "165",
      "heading": "Proportion of profits available for distribution to which company is entitled",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-165",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/companys-entitlement-to-profits-or-assets-available-for-distribution-basic-provisions"
    },
    {
      "path": "section/166",
      "kind": "section",
      "number": "166",
      "heading": "Proportion of assets available for distribution to which company is entitled",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-166",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/companys-entitlement-to-profits-or-assets-available-for-distribution-basic-provisions"
    },
    {
      "path": "section/167",
      "kind": "section",
      "number": "167",
      "heading": "Profits or assets available for distribution and entitlement: supplementary",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-167",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/companys-entitlement-to-profits-or-assets-available-for-distribution-basic-provisions"
    },
    {
      "path": "section/168",
      "kind": "section",
      "number": "168",
      "heading": "Meaning of “the relevant accounting period”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-168",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/companys-entitlement-to-profits-or-assets-available-for-distribution-basic-provisions"
    },
    {
      "path": "part/5/chapter/6/crossheading/companys-entitlement-to-profits-or-assets-available-for-distribution-supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Company's entitlement to profits or assets available for distribution: supplementary",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/6"
    },
    {
      "path": "section/169",
      "kind": "section",
      "number": "169",
      "heading": "Application and interpretation of sections 170 to 182",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-169",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/6/crossheading/companys-entitlement-to-profits-or-assets-available-for-distribution-supplementary"
    },
    {
      "path": "section/170",
      "kind": "section",
      "number": "170",
      "heading": "Shares or securities with limited rights",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-170",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/companys-entitlement-to-profits-or-assets-available-for-distribution-supplementary"
    },
    {
      "path": "section/171",
      "kind": "section",
      "number": "171",
      "heading": "Shares or securities with temporary rights",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-171",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/companys-entitlement-to-profits-or-assets-available-for-distribution-supplementary"
    },
    {
      "path": "section/172",
      "kind": "section",
      "number": "172",
      "heading": "Company A's proportion if shares etc have temporary rights",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-172",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/companys-entitlement-to-profits-or-assets-available-for-distribution-supplementary"
    },
    {
      "path": "section/173",
      "kind": "section",
      "number": "173",
      "heading": "Cases in which option arrangements are in place",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-173",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/6/crossheading/companys-entitlement-to-profits-or-assets-available-for-distribution-supplementary"
    },
    {
      "path": "section/174",
      "kind": "section",
      "number": "174",
      "heading": "Company A's proportion if option arrangements in place",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-174",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/companys-entitlement-to-profits-or-assets-available-for-distribution-supplementary"
    },
    {
      "path": "section/174A",
      "kind": "section",
      "number": "174A",
      "heading": "Certain option arrangements not within section 173",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-174A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/6/crossheading/companys-entitlement-to-profits-or-assets-available-for-distribution-supplementary"
    },
    {
      "path": "section/174B",
      "kind": "section",
      "number": "174B",
      "heading": "Certain mortgage arrangements not within section 173",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-174B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/6/crossheading/companys-entitlement-to-profits-or-assets-available-for-distribution-supplementary"
    },
    {
      "path": "section/175",
      "kind": "section",
      "number": "175",
      "heading": "Cases in which both sections 170 and 172 apply",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-175",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/6/crossheading/companys-entitlement-to-profits-or-assets-available-for-distribution-supplementary"
    },
    {
      "path": "section/176",
      "kind": "section",
      "number": "176",
      "heading": "Cases in which both sections 170 and 174 apply",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-176",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/6/crossheading/companys-entitlement-to-profits-or-assets-available-for-distribution-supplementary"
    },
    {
      "path": "section/177",
      "kind": "section",
      "number": "177",
      "heading": "Cases in which both sections 172 and 174 apply",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-177",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/6/crossheading/companys-entitlement-to-profits-or-assets-available-for-distribution-supplementary"
    },
    {
      "path": "section/178",
      "kind": "section",
      "number": "178",
      "heading": "Cases in which sections 170, 172 and 174 all apply",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-178",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/6/crossheading/companys-entitlement-to-profits-or-assets-available-for-distribution-supplementary"
    },
    {
      "path": "section/179",
      "kind": "section",
      "number": "179",
      "heading": "Cases in which surrendering or claimant company is non-UK resident",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-179",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/companys-entitlement-to-profits-or-assets-available-for-distribution-supplementary"
    },
    {
      "path": "section/180",
      "kind": "section",
      "number": "180",
      "heading": "Company A's proportion if non-UK resident involved",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-180",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/companys-entitlement-to-profits-or-assets-available-for-distribution-supplementary"
    },
    {
      "path": "section/181",
      "kind": "section",
      "number": "181",
      "heading": "Assumptions to be applied if non-UK resident company involved",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-181",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/companys-entitlement-to-profits-or-assets-available-for-distribution-supplementary"
    },
    {
      "path": "section/182",
      "kind": "section",
      "number": "182",
      "heading": "Assets etc referable to UK trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-182",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/companys-entitlement-to-profits-or-assets-available-for-distribution-supplementary"
    },
    {
      "path": "part/5/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "Miscellaneous provisions and interpretation of Part",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "part/5/chapter/7/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/7"
    },
    {
      "path": "section/183",
      "kind": "section",
      "number": "183",
      "heading": "Payments for group relief",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-183",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/7/crossheading/miscellaneous"
    },
    {
      "path": "section/184",
      "kind": "section",
      "number": "184",
      "heading": "References to “allowance” in CAA 2001",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-184",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/7/crossheading/miscellaneous"
    },
    {
      "path": "part/5/chapter/7/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/7"
    },
    {
      "path": "section/185",
      "kind": "section",
      "number": "185",
      "heading": "“Trading company” and “holding company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-185",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/7/crossheading/interpretation"
    },
    {
      "path": "section/186",
      "kind": "section",
      "number": "186",
      "heading": "When activities of a company are double taxation exempt",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-186",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/7/crossheading/interpretation"
    },
    {
      "path": "section/187",
      "kind": "section",
      "number": "187",
      "heading": "“Non-UK tax”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-187",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/7/crossheading/interpretation"
    },
    {
      "path": "section/188",
      "kind": "section",
      "number": "188",
      "heading": "Other definitions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5/chapter/7/crossheading/interpretation"
    },
    {
      "path": "part/5A",
      "kind": "part",
      "number": "5A",
      "heading": "Group relief for carried-forward losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/5A/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A"
    },
    {
      "path": "section/188AA",
      "kind": "section",
      "number": "188AA",
      "heading": "Introduction to Part",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188AA",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/1"
    },
    {
      "path": "part/5A/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Surrender of company's carried-forward losses etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A"
    },
    {
      "path": "section/188BA",
      "kind": "section",
      "number": "188BA",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188BA",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/2"
    },
    {
      "path": "section/188BB",
      "kind": "section",
      "number": "188BB",
      "heading": "Surrender of carried-forward losses and other amounts",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188BB",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/2"
    },
    {
      "path": "section/188BC",
      "kind": "section",
      "number": "188BC",
      "heading": "Restriction on surrendering pre-1 April 2017 losses etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188BC",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/2"
    },
    {
      "path": "section/188BD",
      "kind": "section",
      "number": "188BD",
      "heading": "Restriction where investment business has become small or negligible",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188BD",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/2"
    },
    {
      "path": "section/188BE",
      "kind": "section",
      "number": "188BE",
      "heading": "Restriction where surrendering company could use losses etc itself",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188BE",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/2"
    },
    {
      "path": "section/188BF",
      "kind": "section",
      "number": "188BF",
      "heading": "Restriction where surrendering company has no income-generating assets",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188BF",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/2"
    },
    {
      "path": "section/188BG",
      "kind": "section",
      "number": "188BG",
      "heading": "Restrictions for certain insurance companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188BG",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5A/chapter/2"
    },
    {
      "path": "section/188BH",
      "kind": "section",
      "number": "188BH",
      "heading": "Restriction on surrender of losses etc made when UK resident",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188BH",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/2"
    },
    {
      "path": "section/188BI",
      "kind": "section",
      "number": "188BI",
      "heading": "Restriction on surrender of losses made when non-UK resident",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188BI",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5A/chapter/2"
    },
    {
      "path": "section/188BJ",
      "kind": "section",
      "number": "188BJ",
      "heading": "Restriction on surrender losses etc made when dual resident",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188BJ",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/2"
    },
    {
      "path": "part/5A/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Claims for group relief for carried-forward losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A"
    },
    {
      "path": "part/5A/chapter/3/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/3"
    },
    {
      "path": "section/188CA",
      "kind": "section",
      "number": "188CA",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188CA",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/3/crossheading/introduction"
    },
    {
      "path": "part/5A/chapter/3/crossheading/claiming-group-relief-for-carriedforward-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "Claiming group relief for carried-forward losses",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5A/chapter/3"
    },
    {
      "path": "section/188CB",
      "kind": "section",
      "number": "188CB",
      "heading": "Claims in relation to all the surrenderable amounts",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188CB",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/3/crossheading/claiming-group-relief-for-carriedforward-losses"
    },
    {
      "path": "section/188CC",
      "kind": "section",
      "number": "188CC",
      "heading": "Claims in relation to the surrenderable amounts that are attributable to a specified accounting period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188CC",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/3/crossheading/claiming-group-relief-for-carriedforward-losses"
    },
    {
      "path": "section/188CD",
      "kind": "section",
      "number": "188CD",
      "heading": "Claim not allowed by company with unused carried-forward losses of its own",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188CD",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/3/crossheading/claiming-group-relief-for-carriedforward-losses"
    },
    {
      "path": "section/188CE",
      "kind": "section",
      "number": "188CE",
      "heading": "The group condition",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188CE",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/3/crossheading/claiming-group-relief-for-carriedforward-losses"
    },
    {
      "path": "section/188CF",
      "kind": "section",
      "number": "188CF",
      "heading": "Consortium condition 1",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188CF",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/3/crossheading/claiming-group-relief-for-carriedforward-losses"
    },
    {
      "path": "section/188CG",
      "kind": "section",
      "number": "188CG",
      "heading": "Consortium condition 2",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188CG",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/3/crossheading/claiming-group-relief-for-carriedforward-losses"
    },
    {
      "path": "section/188CH",
      "kind": "section",
      "number": "188CH",
      "heading": "Consortium condition 3",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188CH",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/3/crossheading/claiming-group-relief-for-carriedforward-losses"
    },
    {
      "path": "section/188CI",
      "kind": "section",
      "number": "188CI",
      "heading": "Consortium condition 4",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188CI",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/3/crossheading/claiming-group-relief-for-carriedforward-losses"
    },
    {
      "path": "section/188CJ",
      "kind": "section",
      "number": "188CJ",
      "heading": "Meaning of “UK related” company",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188CJ",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5A/chapter/3/crossheading/claiming-group-relief-for-carriedforward-losses"
    },
    {
      "path": "part/5A/chapter/3/crossheading/giving-group-relief-for-carriedforward-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "Giving group relief for carried-forward losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/3"
    },
    {
      "path": "section/188CK",
      "kind": "section",
      "number": "188CK",
      "heading": "Deductions from total profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188CK",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/3/crossheading/giving-group-relief-for-carriedforward-losses"
    },
    {
      "path": "part/5A/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Limitations on relief: claims under section 188CB",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A"
    },
    {
      "path": "part/5A/chapter/4/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/4"
    },
    {
      "path": "section/188DA",
      "kind": "section",
      "number": "188DA",
      "heading": "Overview",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188DA",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/4/crossheading/introduction"
    },
    {
      "path": "part/5A/chapter/4/crossheading/general-limitation-on-amount-of-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "General limitation on amount of relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/4"
    },
    {
      "path": "section/188DB",
      "kind": "section",
      "number": "188DB",
      "heading": "Limitation on amount of relief applying to all claims under section 188CB",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188DB",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/4/crossheading/general-limitation-on-amount-of-relief"
    },
    {
      "path": "section/188DC",
      "kind": "section",
      "number": "188DC",
      "heading": "Unused part of the surrenderable amounts",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188DC",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/4/crossheading/general-limitation-on-amount-of-relief"
    },
    {
      "path": "section/188DD",
      "kind": "section",
      "number": "188DD",
      "heading": "Claimant company's relevant maximum for overlapping period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188DD",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5A/chapter/4/crossheading/general-limitation-on-amount-of-relief"
    },
    {
      "path": "section/188DE",
      "kind": "section",
      "number": "188DE",
      "heading": "Previously claimed group relief for carried-forward losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188DE",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/4/crossheading/general-limitation-on-amount-of-relief"
    },
    {
      "path": "section/188DF",
      "kind": "section",
      "number": "188DF",
      "heading": "Sections 188DC to 188DE: supplementary",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188DF",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/4/crossheading/general-limitation-on-amount-of-relief"
    },
    {
      "path": "section/188DG",
      "kind": "section",
      "number": "188DG",
      "heading": "Sections 188DC and 188DE: meaning of “the overlapping period”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188DG",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/4/crossheading/general-limitation-on-amount-of-relief"
    },
    {
      "path": "part/5A/chapter/4/crossheading/further-limitations-on-amount-of-relief-if-claim-based-on-consortium-conditions-1-or-2",
      "kind": "crossheading",
      "number": null,
      "heading": "Further limitations on amount of relief if claim based on consortium conditions 1 or 2",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/4"
    },
    {
      "path": "section/188DH",
      "kind": "section",
      "number": "188DH",
      "heading": "Condition 1: ownership proportion",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188DH",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/4/crossheading/further-limitations-on-amount-of-relief-if-claim-based-on-consortium-conditions-1-or-2"
    },
    {
      "path": "section/188DI",
      "kind": "section",
      "number": "188DI",
      "heading": "Condition 2: ownership proportion",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188DI",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/4/crossheading/further-limitations-on-amount-of-relief-if-claim-based-on-consortium-conditions-1-or-2"
    },
    {
      "path": "section/188DJ",
      "kind": "section",
      "number": "188DJ",
      "heading": "Condition 2: companies in link company's group",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188DJ",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/4/crossheading/further-limitations-on-amount-of-relief-if-claim-based-on-consortium-conditions-1-or-2"
    },
    {
      "path": "section/188DK",
      "kind": "section",
      "number": "188DK",
      "heading": "Conditions 1 and 2: claimant company not controlled by surrendering company etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188DK",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/4/crossheading/further-limitations-on-amount-of-relief-if-claim-based-on-consortium-conditions-1-or-2"
    },
    {
      "path": "section/188DL",
      "kind": "section",
      "number": "188DL",
      "heading": "Conditions 1 and 2: claimant company in group of companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188DL",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/4/crossheading/further-limitations-on-amount-of-relief-if-claim-based-on-consortium-conditions-1-or-2"
    },
    {
      "path": "part/5A/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Limitations on relief: claims under section 188CC",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A"
    },
    {
      "path": "part/5A/chapter/5/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/5"
    },
    {
      "path": "section/188EA",
      "kind": "section",
      "number": "188EA",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188EA",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/5/crossheading/introduction"
    },
    {
      "path": "part/5A/chapter/5/crossheading/general-limitation-on-amount-of-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "General limitation on amount of relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/5"
    },
    {
      "path": "section/188EB",
      "kind": "section",
      "number": "188EB",
      "heading": "Limitation on amount of relief applying to all claims under section 188CC",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188EB",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/5/crossheading/general-limitation-on-amount-of-relief"
    },
    {
      "path": "section/188EC",
      "kind": "section",
      "number": "188EC",
      "heading": "Unused part of surrenderable amounts attributable to specified loss-making period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188EC",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/5/crossheading/general-limitation-on-amount-of-relief"
    },
    {
      "path": "section/188ED",
      "kind": "section",
      "number": "188ED",
      "heading": "Claimant company's relevant maximum for the overlapping period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188ED",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5A/chapter/5/crossheading/general-limitation-on-amount-of-relief"
    },
    {
      "path": "section/188EE",
      "kind": "section",
      "number": "188EE",
      "heading": "Previously claimed group relief for carried-forward losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188EE",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/5/crossheading/general-limitation-on-amount-of-relief"
    },
    {
      "path": "section/188EF",
      "kind": "section",
      "number": "188EF",
      "heading": "The potential Part 5 group relief amount",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188EF",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/5/crossheading/general-limitation-on-amount-of-relief"
    },
    {
      "path": "section/188EG",
      "kind": "section",
      "number": "188EG",
      "heading": "Sections 188EC to 188EE: supplementary",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188EG",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/5/crossheading/general-limitation-on-amount-of-relief"
    },
    {
      "path": "section/188EH",
      "kind": "section",
      "number": "188EH",
      "heading": "Sections 188EC and 188EE: meaning of “the overlapping period”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188EH",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/5/crossheading/general-limitation-on-amount-of-relief"
    },
    {
      "path": "part/5A/chapter/5/crossheading/further-limitations-on-amount-of-relief-that-apply-in-particular-cases",
      "kind": "crossheading",
      "number": null,
      "heading": "Further limitations on amount of relief that apply in particular cases",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/5"
    },
    {
      "path": "section/188EI",
      "kind": "section",
      "number": "188EI",
      "heading": "Condition 4: companies in link company's group",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188EI",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/5/crossheading/further-limitations-on-amount-of-relief-that-apply-in-particular-cases"
    },
    {
      "path": "section/188EJ",
      "kind": "section",
      "number": "188EJ",
      "heading": "Condition 3 or 4: surrendering company not controlled by claimant company etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188EJ",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/5/crossheading/further-limitations-on-amount-of-relief-that-apply-in-particular-cases"
    },
    {
      "path": "section/188EK",
      "kind": "section",
      "number": "188EK",
      "heading": "Condition 3 or 4: surrendering company in group of companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188EK",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/5/crossheading/further-limitations-on-amount-of-relief-that-apply-in-particular-cases"
    },
    {
      "path": "part/5A/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Miscellaneous provisions and interpretation of Part",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A"
    },
    {
      "path": "part/5A/chapter/6/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/6"
    },
    {
      "path": "section/188FA",
      "kind": "section",
      "number": "188FA",
      "heading": "Payments for group relief for carried-forward losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188FA",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/6/crossheading/miscellaneous"
    },
    {
      "path": "part/5A/chapter/6/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/6"
    },
    {
      "path": "section/188FB",
      "kind": "section",
      "number": "188FB",
      "heading": "Subsidiaries, groups and consortiums",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188FB",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/6/crossheading/interpretation"
    },
    {
      "path": "section/188FC",
      "kind": "section",
      "number": "188FC",
      "heading": "“Trading company” and “holding company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188FC",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/6/crossheading/interpretation"
    },
    {
      "path": "section/188FD",
      "kind": "section",
      "number": "188FD",
      "heading": "Other definitions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188FD",
      "extent": null,
      "status": null,
      "parent": "part/5A/chapter/6/crossheading/interpretation"
    },
    {
      "path": "part/6",
      "kind": "part",
      "number": "6",
      "heading": "Charitable donations relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/6/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Nature of relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/189",
      "kind": "section",
      "number": "189",
      "heading": "Relief for qualifying charitable donations",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-189",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/1"
    },
    {
      "path": "section/190",
      "kind": "section",
      "number": "190",
      "heading": "Qualifying charitable donations: meaning",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-190",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/1"
    },
    {
      "path": "part/6/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Certain payments to charity",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "part/6/chapter/2/crossheading/qualifying-payments",
      "kind": "crossheading",
      "number": null,
      "heading": "Qualifying payments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/2"
    },
    {
      "path": "section/191",
      "kind": "section",
      "number": "191",
      "heading": "Qualifying payments",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-191",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/2/crossheading/qualifying-payments"
    },
    {
      "path": "section/192",
      "kind": "section",
      "number": "192",
      "heading": "Condition as to repayment",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-192",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/2/crossheading/qualifying-payments"
    },
    {
      "path": "section/193",
      "kind": "section",
      "number": "193",
      "heading": "Associated acquisition etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-193",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/2/crossheading/qualifying-payments"
    },
    {
      "path": "section/194",
      "kind": "section",
      "number": "194",
      "heading": "Distributions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-194",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/2/crossheading/qualifying-payments"
    },
    {
      "path": "section/195",
      "kind": "section",
      "number": "195",
      "heading": "Associated benefits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-195",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/2/crossheading/qualifying-payments"
    },
    {
      "path": "section/196",
      "kind": "section",
      "number": "196",
      "heading": "Associated benefits: meaning",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-196",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/2/crossheading/qualifying-payments"
    },
    {
      "path": "section/197",
      "kind": "section",
      "number": "197",
      "heading": "Restrictions on associated benefits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-197",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/2/crossheading/qualifying-payments"
    },
    {
      "path": "section/198",
      "kind": "section",
      "number": "198",
      "heading": "Payments and benefits linked to periods of less than 12 months",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-198",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/2/crossheading/qualifying-payments"
    },
    {
      "path": "part/6/chapter/2/crossheading/payment-attributed-to-earlier-period",
      "kind": "crossheading",
      "number": null,
      "heading": "Payment attributed to earlier period",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/2"
    },
    {
      "path": "section/199",
      "kind": "section",
      "number": "199",
      "heading": "Payment attributed to earlier accounting period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-199",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/2/crossheading/payment-attributed-to-earlier-period"
    },
    {
      "path": "part/6/chapter/2/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/2"
    },
    {
      "path": "section/200",
      "kind": "section",
      "number": "200",
      "heading": "Company wholly owned by a charity",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-200",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/2/crossheading/interpretation"
    },
    {
      "path": "section/201",
      "kind": "section",
      "number": "201",
      "heading": "Associated persons",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-201",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/2/crossheading/interpretation"
    },
    {
      "path": "section/202",
      "kind": "section",
      "number": "202",
      "heading": "“Charity”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-202",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/2/crossheading/interpretation"
    },
    {
      "path": "section/202A",
      "kind": "section",
      "number": "202A",
      "heading": "“Registered club”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-202A",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/2/crossheading/interpretation"
    },
    {
      "path": "part/6/chapter/2A",
      "kind": "chapter",
      "number": "2A",
      "heading": "Payments to community amateur sports clubs: anti-abuse",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/202B",
      "kind": "section",
      "number": "202B",
      "heading": "Restriction on relief for payments to community amateur sports clubs",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-202B",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/2A"
    },
    {
      "path": "section/202C",
      "kind": "section",
      "number": "202C",
      "heading": "“Inflated member-related expenditure”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-202C",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/2A"
    },
    {
      "path": "part/6/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Certain disposals to charity",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "part/6/chapter/3/crossheading/amounts-treated-as-qualifying-charitable-donations",
      "kind": "crossheading",
      "number": null,
      "heading": "Amounts treated as qualifying charitable donations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3"
    },
    {
      "path": "section/203",
      "kind": "section",
      "number": "203",
      "heading": "Certain disposals of investments",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-203",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3/crossheading/amounts-treated-as-qualifying-charitable-donations"
    },
    {
      "path": "section/204",
      "kind": "section",
      "number": "204",
      "heading": "Meaning of qualifying investment",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-204",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3/crossheading/amounts-treated-as-qualifying-charitable-donations"
    },
    {
      "path": "section/205",
      "kind": "section",
      "number": "205",
      "heading": "Meaning of qualifying interest in land",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-205",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3/crossheading/amounts-treated-as-qualifying-charitable-donations"
    },
    {
      "path": "section/206",
      "kind": "section",
      "number": "206",
      "heading": "The relievable amount",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-206",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3/crossheading/amounts-treated-as-qualifying-charitable-donations"
    },
    {
      "path": "section/207",
      "kind": "section",
      "number": "207",
      "heading": "Incidental costs of making disposal",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-207",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3/crossheading/amounts-treated-as-qualifying-charitable-donations"
    },
    {
      "path": "section/208",
      "kind": "section",
      "number": "208",
      "heading": "Consideration",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-208",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3/crossheading/amounts-treated-as-qualifying-charitable-donations"
    },
    {
      "path": "part/6/chapter/3/crossheading/value-of-net-benefit-to-charity",
      "kind": "crossheading",
      "number": null,
      "heading": "Value of net benefit to charity",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/3"
    },
    {
      "path": "section/209",
      "kind": "section",
      "number": "209",
      "heading": "Value of net benefit to charity",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-209",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/3/crossheading/value-of-net-benefit-to-charity"
    },
    {
      "path": "section/210",
      "kind": "section",
      "number": "210",
      "heading": "Market value of qualifying investments",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-210",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3/crossheading/value-of-net-benefit-to-charity"
    },
    {
      "path": "section/210A",
      "kind": "section",
      "number": "210A",
      "heading": "Acquisition value of qualifying investments",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-210A",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3/crossheading/value-of-net-benefit-to-charity"
    },
    {
      "path": "section/211",
      "kind": "section",
      "number": "211",
      "heading": "Meaning of “disposal-related obligation”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-211",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3/crossheading/value-of-net-benefit-to-charity"
    },
    {
      "path": "section/212",
      "kind": "section",
      "number": "212",
      "heading": "Meaning and amount of “disposal-related liability”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-212",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3/crossheading/value-of-net-benefit-to-charity"
    },
    {
      "path": "part/6/chapter/3/crossheading/special-provisions-about-qualifying-interests-in-land",
      "kind": "crossheading",
      "number": null,
      "heading": "Special provisions about qualifying interests in land",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3"
    },
    {
      "path": "section/213",
      "kind": "section",
      "number": "213",
      "heading": "Certificate required from charity",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-213",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3/crossheading/special-provisions-about-qualifying-interests-in-land"
    },
    {
      "path": "section/214",
      "kind": "section",
      "number": "214",
      "heading": "Qualifying interests in land held jointly",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-214",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3/crossheading/special-provisions-about-qualifying-interests-in-land"
    },
    {
      "path": "section/215",
      "kind": "section",
      "number": "215",
      "heading": "Calculation of relievable amount etc where joint disposal of interest in land",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-215",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3/crossheading/special-provisions-about-qualifying-interests-in-land"
    },
    {
      "path": "section/216",
      "kind": "section",
      "number": "216",
      "heading": "Disqualifying events",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-216",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3/crossheading/special-provisions-about-qualifying-interests-in-land"
    },
    {
      "path": "part/6/chapter/3/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3"
    },
    {
      "path": "section/217",
      "kind": "section",
      "number": "217",
      "heading": "“Charity”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-217",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/3/crossheading/interpretation"
    },
    {
      "path": "part/6A",
      "kind": "part",
      "number": "6A",
      "heading": "Relief for expenditure on grassroots sport",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/217A",
      "kind": "section",
      "number": "217A",
      "heading": "Relief for expenditure on grassroots sport",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-217A",
      "extent": null,
      "status": null,
      "parent": "part/6A"
    },
    {
      "path": "section/217B",
      "kind": "section",
      "number": "217B",
      "heading": "Meaning of qualifying expenditure on grassroots sport",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-217B",
      "extent": null,
      "status": null,
      "parent": "part/6A"
    },
    {
      "path": "section/217C",
      "kind": "section",
      "number": "217C",
      "heading": "Meaning of qualifying sport body",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-217C",
      "extent": null,
      "status": null,
      "parent": "part/6A"
    },
    {
      "path": "section/217D",
      "kind": "section",
      "number": "217D",
      "heading": "Relationship between this Part and Part 6",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-217D",
      "extent": null,
      "status": null,
      "parent": "part/6A"
    },
    {
      "path": "part/7",
      "kind": "part",
      "number": "7",
      "heading": "Community investment tax relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/7/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "part/7/chapter/1/crossheading/citr",
      "kind": "crossheading",
      "number": null,
      "heading": "CITR",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/1"
    },
    {
      "path": "section/218",
      "kind": "section",
      "number": "218",
      "heading": "Meaning of “CITR”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-218",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/1/crossheading/citr"
    },
    {
      "path": "section/219",
      "kind": "section",
      "number": "219",
      "heading": "Eligibility for CITR",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-219",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/1/crossheading/citr"
    },
    {
      "path": "section/220",
      "kind": "section",
      "number": "220",
      "heading": "Form and amount of CITR",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-220",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/1/crossheading/citr"
    },
    {
      "path": "section/220A",
      "kind": "section",
      "number": "220A",
      "heading": "Carry forward of CITR",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-220A",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/1/crossheading/citr"
    },
    {
      "path": "section/220B",
      "kind": "section",
      "number": "220B",
      "heading": "Limit on State aid",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-220B",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/1/crossheading/citr"
    },
    {
      "path": "part/7/chapter/1/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/1"
    },
    {
      "path": "section/221",
      "kind": "section",
      "number": "221",
      "heading": "Meaning of “making an investment”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-221",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/1/crossheading/miscellaneous"
    },
    {
      "path": "section/222",
      "kind": "section",
      "number": "222",
      "heading": "Determination of “the invested amount”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-222",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/1/crossheading/miscellaneous"
    },
    {
      "path": "section/223",
      "kind": "section",
      "number": "223",
      "heading": "Meaning of “the 5 year period” and “the investment date”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-223",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/1/crossheading/miscellaneous"
    },
    {
      "path": "section/224",
      "kind": "section",
      "number": "224",
      "heading": "Overview of other Chapters of Part",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-224",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/1/crossheading/miscellaneous"
    },
    {
      "path": "part/7/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Qualifying investments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/225",
      "kind": "section",
      "number": "225",
      "heading": "Qualifying investments: introduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-225",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/2"
    },
    {
      "path": "section/226",
      "kind": "section",
      "number": "226",
      "heading": "Conditions to be met in relation to loans",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-226",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/2"
    },
    {
      "path": "section/227",
      "kind": "section",
      "number": "227",
      "heading": "Conditions to be met in relation to securities",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-227",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/2"
    },
    {
      "path": "section/228",
      "kind": "section",
      "number": "228",
      "heading": "Conditions to be met in relation to shares",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-228",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/2"
    },
    {
      "path": "section/229",
      "kind": "section",
      "number": "229",
      "heading": "Tax relief certificates",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-229",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/2"
    },
    {
      "path": "section/230",
      "kind": "section",
      "number": "230",
      "heading": "No pre-arranged protection against risks",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-230",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/2"
    },
    {
      "path": "part/7/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "General conditions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/231",
      "kind": "section",
      "number": "231",
      "heading": "No control of CDFI by investor",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-231",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3"
    },
    {
      "path": "section/232",
      "kind": "section",
      "number": "232",
      "heading": "Investor must have beneficial ownership",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-232",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3"
    },
    {
      "path": "section/233",
      "kind": "section",
      "number": "233",
      "heading": "Investor must not be accredited",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-233",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3"
    },
    {
      "path": "section/234",
      "kind": "section",
      "number": "234",
      "heading": "No acquisition of share in partnership",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-234",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3"
    },
    {
      "path": "section/235",
      "kind": "section",
      "number": "235",
      "heading": "No tax avoidance purpose",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-235",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3"
    },
    {
      "path": "part/7/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Limitations on claims and attribution",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "part/7/chapter/4/crossheading/limitations-on-claims",
      "kind": "crossheading",
      "number": null,
      "heading": "Limitations on claims",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/4"
    },
    {
      "path": "section/236",
      "kind": "section",
      "number": "236",
      "heading": "Loans: no claim after disposal or excessive repayments or receipts of value",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-236",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/4/crossheading/limitations-on-claims"
    },
    {
      "path": "section/237",
      "kind": "section",
      "number": "237",
      "heading": "Securities or shares: no claim after disposal or excessive receipts of value",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-237",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/4/crossheading/limitations-on-claims"
    },
    {
      "path": "section/238",
      "kind": "section",
      "number": "238",
      "heading": "No claim after loss of accreditation by the CDFI",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-238",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/4/crossheading/limitations-on-claims"
    },
    {
      "path": "section/239",
      "kind": "section",
      "number": "239",
      "heading": "Accreditation of investor",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-239",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/4/crossheading/limitations-on-claims"
    },
    {
      "path": "part/7/chapter/4/crossheading/attribution",
      "kind": "crossheading",
      "number": null,
      "heading": "Attribution",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/4"
    },
    {
      "path": "section/240",
      "kind": "section",
      "number": "240",
      "heading": "Attribution: general",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-240",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/4/crossheading/attribution"
    },
    {
      "path": "section/241",
      "kind": "section",
      "number": "241",
      "heading": "Attribution: bonus shares",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-241",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/4/crossheading/attribution"
    },
    {
      "path": "part/7/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Withdrawal or reduction of CITR",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "part/7/chapter/5/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/5"
    },
    {
      "path": "section/242",
      "kind": "section",
      "number": "242",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-242",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/5/crossheading/introduction"
    },
    {
      "path": "part/7/chapter/5/crossheading/disposals",
      "kind": "crossheading",
      "number": null,
      "heading": "Disposals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/5"
    },
    {
      "path": "section/243",
      "kind": "section",
      "number": "243",
      "heading": "Disposal of loan during 5 year period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-243",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/5/crossheading/disposals"
    },
    {
      "path": "section/244",
      "kind": "section",
      "number": "244",
      "heading": "Disposal of securities or shares during 5 year period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-244",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/5/crossheading/disposals"
    },
    {
      "path": "part/7/chapter/5/crossheading/repayment-of-loans",
      "kind": "crossheading",
      "number": null,
      "heading": "Repayment of loans",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/5"
    },
    {
      "path": "section/245",
      "kind": "section",
      "number": "245",
      "heading": "Repayment of loan capital during 5 year period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-245",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/5/crossheading/repayment-of-loans"
    },
    {
      "path": "part/7/chapter/5/crossheading/receipts-of-value",
      "kind": "crossheading",
      "number": null,
      "heading": "Receipts of value",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/5"
    },
    {
      "path": "section/246",
      "kind": "section",
      "number": "246",
      "heading": "Value received by investor during 6 year period: loans",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-246",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/5/crossheading/receipts-of-value"
    },
    {
      "path": "section/247",
      "kind": "section",
      "number": "247",
      "heading": "Value received by investor during 6 year period: securities or shares",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-247",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/5/crossheading/receipts-of-value"
    },
    {
      "path": "section/248",
      "kind": "section",
      "number": "248",
      "heading": "Receipts of insignificant value to be added together",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-248",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/5/crossheading/receipts-of-value"
    },
    {
      "path": "section/249",
      "kind": "section",
      "number": "249",
      "heading": "When value is received",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-249",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/5/crossheading/receipts-of-value"
    },
    {
      "path": "section/250",
      "kind": "section",
      "number": "250",
      "heading": "The amount of value received",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-250",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/5/crossheading/receipts-of-value"
    },
    {
      "path": "section/251",
      "kind": "section",
      "number": "251",
      "heading": "Value received if there is more than one investment",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-251",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/5/crossheading/receipts-of-value"
    },
    {
      "path": "section/252",
      "kind": "section",
      "number": "252",
      "heading": "Effect of receipt of value on future claims",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-252",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/5/crossheading/receipts-of-value"
    },
    {
      "path": "section/253",
      "kind": "section",
      "number": "253",
      "heading": "Receipts of value by or from connected persons",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-253",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/5/crossheading/receipts-of-value"
    },
    {
      "path": "part/7/chapter/5/crossheading/citr-not-due",
      "kind": "crossheading",
      "number": null,
      "heading": "CITR not due",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/5"
    },
    {
      "path": "section/254",
      "kind": "section",
      "number": "254",
      "heading": "CITR subsequently found not to have been due",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-254",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/5/crossheading/citr-not-due"
    },
    {
      "path": "part/7/chapter/5/crossheading/manner-of-withdrawal-or-reduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Manner of withdrawal or reduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/5"
    },
    {
      "path": "section/255",
      "kind": "section",
      "number": "255",
      "heading": "Manner of withdrawal or reduction of CITR",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-255",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/5/crossheading/manner-of-withdrawal-or-reduction"
    },
    {
      "path": "part/7/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Supplementary and general",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "part/7/chapter/6/crossheading/alternative-finance-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "Alternative finance arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6"
    },
    {
      "path": "section/256",
      "kind": "section",
      "number": "256",
      "heading": "Meaning of “loan” and “interest”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-256",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/alternative-finance-arrangements"
    },
    {
      "path": "section/257",
      "kind": "section",
      "number": "257",
      "heading": "Purchase and resale arrangements",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-257",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/alternative-finance-arrangements"
    },
    {
      "path": "section/258",
      "kind": "section",
      "number": "258",
      "heading": "Deposit arrangements",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-258",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/alternative-finance-arrangements"
    },
    {
      "path": "section/259",
      "kind": "section",
      "number": "259",
      "heading": "Profit share agency arrangements",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-259",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/alternative-finance-arrangements"
    },
    {
      "path": "part/7/chapter/6/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6"
    },
    {
      "path": "section/260",
      "kind": "section",
      "number": "260",
      "heading": "Information to be provided by the investor",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-260",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/miscellaneous"
    },
    {
      "path": "section/261",
      "kind": "section",
      "number": "261",
      "heading": "Disclosure",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-261",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/miscellaneous"
    },
    {
      "path": "section/262",
      "kind": "section",
      "number": "262",
      "heading": "Nominees",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-262",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/miscellaneous"
    },
    {
      "path": "section/263",
      "kind": "section",
      "number": "263",
      "heading": "Application for postponement of tax pending appeal",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-263",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/miscellaneous"
    },
    {
      "path": "section/264",
      "kind": "section",
      "number": "264",
      "heading": "Identification of securities or shares on a disposal",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-264",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/miscellaneous"
    },
    {
      "path": "part/7/chapter/6/crossheading/definitions",
      "kind": "crossheading",
      "number": null,
      "heading": "Definitions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6"
    },
    {
      "path": "section/265",
      "kind": "section",
      "number": "265",
      "heading": "Meaning of “issue of securities or shares”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-265",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/definitions"
    },
    {
      "path": "section/266",
      "kind": "section",
      "number": "266",
      "heading": "Meaning of “disposal”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-266",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/definitions"
    },
    {
      "path": "section/267",
      "kind": "section",
      "number": "267",
      "heading": "Construction of references to being “held continuously”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-267",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/definitions"
    },
    {
      "path": "section/268",
      "kind": "section",
      "number": "268",
      "heading": "Meaning of “associate”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-268",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/definitions"
    },
    {
      "path": "section/269",
      "kind": "section",
      "number": "269",
      "heading": "Minor definitions etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/definitions"
    },
    {
      "path": "part/7ZA",
      "kind": "part",
      "number": "7ZA",
      "heading": "Restrictions on obtaining certain deductions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/7ZA/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7ZA"
    },
    {
      "path": "section/269ZA",
      "kind": "section",
      "number": "269ZA",
      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZA",
      "extent": null,
      "status": null,
      "parent": "part/7ZA/crossheading/introduction"
    },
    {
      "path": "part/7ZA/crossheading/restrictions-on-obtaining-certain-deductions",
      "kind": "crossheading",
      "number": null,
      "heading": "Restrictions on obtaining certain deductions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7ZA"
    },
    {
      "path": "section/269ZB",
      "kind": "section",
      "number": "269ZB",
      "heading": "Restriction on deductions from trading profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7ZA/crossheading/restrictions-on-obtaining-certain-deductions"
    },
    {
      "path": "section/269ZBA",
      "kind": "section",
      "number": "269ZBA",
      "heading": "Restriction on deductions from chargeable gains",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZBA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7ZA/crossheading/restrictions-on-obtaining-certain-deductions"
    },
    {
      "path": "section/269ZC",
      "kind": "section",
      "number": "269ZC",
      "heading": "Restriction on deductions from non-trading profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZC",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7ZA/crossheading/restrictions-on-obtaining-certain-deductions"
    },
    {
      "path": "section/269ZD",
      "kind": "section",
      "number": "269ZD",
      "heading": "Restriction on deductions from total profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZD",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7ZA/crossheading/restrictions-on-obtaining-certain-deductions"
    },
    {
      "path": "section/269ZDA",
      "kind": "section",
      "number": "269ZDA",
      "heading": "References to a company’s “deductions allowance”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZDA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7ZA/crossheading/restrictions-on-obtaining-certain-deductions"
    },
    {
      "path": "section/269ZE",
      "kind": "section",
      "number": "269ZE",
      "heading": "Restriction on deductions from total profits: insurance companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZE",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7ZA/crossheading/restrictions-on-obtaining-certain-deductions"
    },
    {
      "path": "part/7ZA/crossheading/relevant-profits",
      "kind": "crossheading",
      "number": null,
      "heading": "Relevant profits",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7ZA"
    },
    {
      "path": "section/269ZF",
      "kind": "section",
      "number": "269ZF",
      "heading": "“Relevant trading profits”, “total relevant non-trading profits” etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZF",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7ZA/crossheading/relevant-profits"
    },
    {
      "path": "section/269ZFA",
      "kind": "section",
      "number": "269ZFA",
      "heading": "“Relevant profits”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZFA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7ZA/crossheading/relevant-profits"
    },
    {
      "path": "part/7ZA/crossheading/modifications-for-certain-insurance-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Modifications for certain insurance companies",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7ZA"
    },
    {
      "path": "section/269ZFB",
      "kind": "section",
      "number": "269ZFB",
      "heading": "Modifications for certain insurance companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZFB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7ZA/crossheading/modifications-for-certain-insurance-companies"
    },
    {
      "path": "section/269ZFC",
      "kind": "section",
      "number": "269ZFC",
      "heading": "Restriction on deductions of non-BLAGAB allowable losses from BLAGAB chargeable gains",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZFC",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7ZA/crossheading/modifications-for-certain-insurance-companies"
    },
    {
      "path": "part/7ZA/crossheading/exclusion-for-certain-general-insurance-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Exclusion for certain general insurance companies",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7ZA"
    },
    {
      "path": "section/269ZG",
      "kind": "section",
      "number": "269ZG",
      "heading": "General insurance companies: excluded accounting periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZG",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7ZA/crossheading/exclusion-for-certain-general-insurance-companies"
    },
    {
      "path": "section/269ZH",
      "kind": "section",
      "number": "269ZH",
      "heading": "“Insolvency procedures”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZH",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7ZA/crossheading/exclusion-for-certain-general-insurance-companies"
    },
    {
      "path": "section/269ZI",
      "kind": "section",
      "number": "269ZI",
      "heading": "“Qualifying latent claims”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZI",
      "extent": null,
      "status": null,
      "parent": "part/7ZA/crossheading/exclusion-for-certain-general-insurance-companies"
    },
    {
      "path": "section/269ZJ",
      "kind": "section",
      "number": "269ZJ",
      "heading": "Exclusion of shock losses from restrictions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZJ",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7ZA/crossheading/exclusion-for-certain-general-insurance-companies"
    },
    {
      "path": "section/269ZK",
      "kind": "section",
      "number": "269ZK",
      "heading": "Meaning of “shock loss”: requirement to make a claim",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZK",
      "extent": null,
      "status": null,
      "parent": "part/7ZA/crossheading/exclusion-for-certain-general-insurance-companies"
    },
    {
      "path": "section/269ZL",
      "kind": "section",
      "number": "269ZL",
      "heading": "Further provision about claims under section 269ZK",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZL",
      "extent": null,
      "status": null,
      "parent": "part/7ZA/crossheading/exclusion-for-certain-general-insurance-companies"
    },
    {
      "path": "section/269ZM",
      "kind": "section",
      "number": "269ZM",
      "heading": "Meaning of “solvency shock period”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZM",
      "extent": null,
      "status": null,
      "parent": "part/7ZA/crossheading/exclusion-for-certain-general-insurance-companies"
    },
    {
      "path": "section/269ZN",
      "kind": "section",
      "number": "269ZN",
      "heading": "Determination of shock loss threshold",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZN",
      "extent": null,
      "status": null,
      "parent": "part/7ZA/crossheading/exclusion-for-certain-general-insurance-companies"
    },
    {
      "path": "section/269ZO",
      "kind": "section",
      "number": "269ZO",
      "heading": "Calculation of solvency loss",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZO",
      "extent": null,
      "status": null,
      "parent": "part/7ZA/crossheading/exclusion-for-certain-general-insurance-companies"
    },
    {
      "path": "section/269ZP",
      "kind": "section",
      "number": "269ZP",
      "heading": "Interpretation of sections 269ZJ to 269ZO",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZP",
      "extent": null,
      "status": null,
      "parent": "part/7ZA/crossheading/exclusion-for-certain-general-insurance-companies"
    },
    {
      "path": "section/269ZQ",
      "kind": "section",
      "number": "269ZQ",
      "heading": "Power to amend",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZQ",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7ZA/crossheading/exclusion-for-certain-general-insurance-companies"
    },
    {
      "path": "part/7ZA/crossheading/deductions-allowance",
      "kind": "crossheading",
      "number": null,
      "heading": "Deductions allowance",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7ZA"
    },
    {
      "path": "section/269ZR",
      "kind": "section",
      "number": "269ZR",
      "heading": "Deductions allowance for company in a group",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZR",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7ZA/crossheading/deductions-allowance"
    },
    {
      "path": "section/269ZS",
      "kind": "section",
      "number": "269ZS",
      "heading": "Group deductions allowance and the nominated company",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZS",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7ZA/crossheading/deductions-allowance"
    },
    {
      "path": "section/269ZSA",
      "kind": "section",
      "number": "269ZSA",
      "heading": "Group allowance nomination: former groups",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZSA",
      "extent": null,
      "status": null,
      "parent": "part/7ZA/crossheading/deductions-allowance"
    },
    {
      "path": "section/269ZT",
      "kind": "section",
      "number": "269ZT",
      "heading": "Group allowance allocation statement: submission",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZT",
      "extent": null,
      "status": null,
      "parent": "part/7ZA/crossheading/deductions-allowance"
    },
    {
      "path": "section/269ZU",
      "kind": "section",
      "number": "269ZU",
      "heading": "Group allowance allocation statement: submission of revised statement",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZU",
      "extent": null,
      "status": null,
      "parent": "part/7ZA/crossheading/deductions-allowance"
    },
    {
      "path": "section/269ZV",
      "kind": "section",
      "number": "269ZV",
      "heading": "Group allowance allocation statement: requirements and effects",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZV",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7ZA/crossheading/deductions-allowance"
    },
    {
      "path": "section/269ZVA",
      "kind": "section",
      "number": "269ZVA",
      "heading": "Group allowance allocation statement: former groups",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZVA",
      "extent": null,
      "status": null,
      "parent": "part/7ZA/crossheading/deductions-allowance"
    },
    {
      "path": "section/269ZW",
      "kind": "section",
      "number": "269ZW",
      "heading": "Deductions allowance for company not in a group",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZW",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7ZA/crossheading/deductions-allowance"
    },
    {
      "path": "section/269ZWA",
      "kind": "section",
      "number": "269ZWA",
      "heading": "Increase of deductions allowance for insolvent companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZWA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7ZA/crossheading/deductions-allowance"
    },
    {
      "path": "section/269ZX",
      "kind": "section",
      "number": "269ZX",
      "heading": "Increase of deductions allowance in connection with onerous or impaired leases",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZX",
      "extent": null,
      "status": null,
      "parent": "part/7ZA/crossheading/deductions-allowance"
    },
    {
      "path": "section/269ZY",
      "kind": "section",
      "number": "269ZY",
      "heading": "Meaning of “relevant reversal credit”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZY",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7ZA/crossheading/deductions-allowance"
    },
    {
      "path": "section/269ZYZA",
      "kind": "section",
      "number": "269ZYZA",
      "heading": "Other relevant credits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZYZA",
      "extent": null,
      "status": null,
      "parent": "part/7ZA/crossheading/deductions-allowance"
    },
    {
      "path": "section/269ZYA",
      "kind": "section",
      "number": "269ZYA",
      "heading": "Deductions allowance for company without a source of chargeable income",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZYA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7ZA/crossheading/deductions-allowance"
    },
    {
      "path": "section/269ZYB",
      "kind": "section",
      "number": "269ZYB",
      "heading": "Provisional application of section 269ZYA",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZYB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7ZA/crossheading/deductions-allowance"
    },
    {
      "path": "section/269ZZ",
      "kind": "section",
      "number": "269ZZ",
      "heading": "Company tax return to specify amount of deductions allowance",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZZ",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7ZA/crossheading/deductions-allowance"
    },
    {
      "path": "section/269ZZA",
      "kind": "section",
      "number": "269ZZA",
      "heading": "Excessive specifications of deductions allowance",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZZA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7ZA/crossheading/deductions-allowance"
    },
    {
      "path": "section/269ZZB",
      "kind": "section",
      "number": "269ZZB",
      "heading": "Meaning of “group”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZZB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7ZA/crossheading/deductions-allowance"
    },
    {
      "path": "part/7A",
      "kind": "part",
      "number": "7A",
      "heading": "Banking companies",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/7A/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7A"
    },
    {
      "path": "section/269A",
      "kind": "section",
      "number": "269A",
      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/1"
    },
    {
      "path": "part/7A/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Key definitions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7A"
    },
    {
      "path": "part/7A/chapter/2/crossheading/banking-company",
      "kind": "crossheading",
      "number": null,
      "heading": "“Banking company”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/2"
    },
    {
      "path": "section/269B",
      "kind": "section",
      "number": "269B",
      "heading": "Meaning of “banking company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/2/crossheading/banking-company"
    },
    {
      "path": "section/269BA",
      "kind": "section",
      "number": "269BA",
      "heading": "Excluded entities",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269BA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/2/crossheading/banking-company"
    },
    {
      "path": "section/269BB",
      "kind": "section",
      "number": "269BB",
      "heading": "Relevant regulated activities",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269BB",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/2/crossheading/banking-company"
    },
    {
      "path": "section/269BC",
      "kind": "section",
      "number": "269BC",
      "heading": "Banking companies: supplementary definitions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269BC",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/2/crossheading/banking-company"
    },
    {
      "path": "part/7A/chapter/2/crossheading/group",
      "kind": "crossheading",
      "number": null,
      "heading": "“Group”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/2"
    },
    {
      "path": "section/269BD",
      "kind": "section",
      "number": "269BD",
      "heading": "Meaning of “group”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269BD",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/2/crossheading/group"
    },
    {
      "path": "part/7A/chapter/2/crossheading/power-to-make-consequential-changes",
      "kind": "crossheading",
      "number": null,
      "heading": "Powers to amend",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/2"
    },
    {
      "path": "section/269BE",
      "kind": "section",
      "number": "269BE",
      "heading": "Powers to amend",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269BE",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/2/crossheading/power-to-make-consequential-changes"
    },
    {
      "path": "part/7A/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Restrictions on obtaining certain deductions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7A"
    },
    {
      "path": "part/7A/chapter/3/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/3"
    },
    {
      "path": "section/269C",
      "kind": "section",
      "number": "269C",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269C",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/3/crossheading/introduction"
    },
    {
      "path": "part/7A/chapter/3/crossheading/restrictions-on-obtaining-certain-deductions",
      "kind": "crossheading",
      "number": null,
      "heading": "Restrictions on obtaining certain deductions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/3"
    },
    {
      "path": "section/269CA",
      "kind": "section",
      "number": "269CA",
      "heading": "Restriction on deductions for trading losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269CA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/3/crossheading/restrictions-on-obtaining-certain-deductions"
    },
    {
      "path": "section/269CB",
      "kind": "section",
      "number": "269CB",
      "heading": "Restriction on deductions for non-trading deficits from loan relationships",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269CB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/3/crossheading/restrictions-on-obtaining-certain-deductions"
    },
    {
      "path": "section/269CC",
      "kind": "section",
      "number": "269CC",
      "heading": "Restriction on deductions for management expenses etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269CC",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/3/crossheading/restrictions-on-obtaining-certain-deductions"
    },
    {
      "path": "section/269CD",
      "kind": "section",
      "number": "269CD",
      "heading": "Relevant profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269CD",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7A/chapter/3/crossheading/restrictions-on-obtaining-certain-deductions"
    },
    {
      "path": "part/7A/chapter/3/crossheading/losses-to-which-restrictions-do-not-apply",
      "kind": "crossheading",
      "number": null,
      "heading": "Losses to which restrictions do not apply",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/3"
    },
    {
      "path": "section/269CE",
      "kind": "section",
      "number": "269CE",
      "heading": "Losses arising before company began banking activity",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269CE",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/3/crossheading/losses-to-which-restrictions-do-not-apply"
    },
    {
      "path": "section/269CF",
      "kind": "section",
      "number": "269CF",
      "heading": "Losses arising in company's start-up period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269CF",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/3/crossheading/losses-to-which-restrictions-do-not-apply"
    },
    {
      "path": "section/269CG",
      "kind": "section",
      "number": "269CG",
      "heading": "The “start-up period”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269CG",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/3/crossheading/losses-to-which-restrictions-do-not-apply"
    },
    {
      "path": "section/269CH",
      "kind": "section",
      "number": "269CH",
      "heading": "Losses covered by carried-forward loss allowance",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269CH",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/3/crossheading/losses-to-which-restrictions-do-not-apply"
    },
    {
      "path": "section/269CI",
      "kind": "section",
      "number": "269CI",
      "heading": "Allocation of carried-forward loss allowance within a group",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269CI",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/3/crossheading/losses-to-which-restrictions-do-not-apply"
    },
    {
      "path": "section/269CJ",
      "kind": "section",
      "number": "269CJ",
      "heading": "Re-allocation of carried-forward loss allowance",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269CJ",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/3/crossheading/losses-to-which-restrictions-do-not-apply"
    },
    {
      "path": "part/7A/chapter/3/crossheading/antiavoidance",
      "kind": "crossheading",
      "number": null,
      "heading": "Anti-avoidance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/3"
    },
    {
      "path": "section/269CK",
      "kind": "section",
      "number": "269CK",
      "heading": "Profits arising from tax arrangements to be disregarded",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269CK",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/3/crossheading/antiavoidance"
    },
    {
      "path": "part/7A/chapter/3/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/3"
    },
    {
      "path": "section/269CL",
      "kind": "section",
      "number": "269CL",
      "heading": "When a company first begins to carry on relevant regulated activities",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269CL",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/3/crossheading/supplementary"
    },
    {
      "path": "section/269CM",
      "kind": "section",
      "number": "269CM",
      "heading": "Joint venture companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269CM",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/3/crossheading/supplementary"
    },
    {
      "path": "section/269CN",
      "kind": "section",
      "number": "269CN",
      "heading": "Other definitions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269CN",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/3/crossheading/supplementary"
    },
    {
      "path": "part/7A/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Surcharge on banking companies",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A"
    },
    {
      "path": "part/7A/chapter/4/crossheading/overview",
      "kind": "crossheading",
      "number": null,
      "heading": "Overview",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/4"
    },
    {
      "path": "section/269D",
      "kind": "section",
      "number": "269D",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269D",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/4/crossheading/overview"
    },
    {
      "path": "part/7A/chapter/4/crossheading/the-surcharge",
      "kind": "crossheading",
      "number": null,
      "heading": "The surcharge",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/4"
    },
    {
      "path": "section/269DA",
      "kind": "section",
      "number": "269DA",
      "heading": "Surcharge on banking companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269DA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/4/crossheading/the-surcharge"
    },
    {
      "path": "part/7A/chapter/4/crossheading/nonbanking-group-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Non-banking group relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/4"
    },
    {
      "path": "section/269DB",
      "kind": "section",
      "number": "269DB",
      "heading": "Meaning of “non-banking group relief”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269DB",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/4/crossheading/nonbanking-group-relief"
    },
    {
      "path": "section/269DBA",
      "kind": "section",
      "number": "269DBA",
      "heading": "Meaning of “non-banking group relief for carried-forward losses”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269DBA",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/4/crossheading/nonbanking-group-relief"
    },
    {
      "path": "part/7A/chapter/4/crossheading/nonbanking-or-pre2016-loss-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Non-banking or pre-2016 loss relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/4"
    },
    {
      "path": "section/269DC",
      "kind": "section",
      "number": "269DC",
      "heading": "Meaning of “non-banking or pre-2016 loss relief”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269DC",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/4/crossheading/nonbanking-or-pre2016-loss-relief"
    },
    {
      "path": "section/269DCA",
      "kind": "section",
      "number": "269DCA",
      "heading": "Meaning of “non-banking transferred-in loss relief”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269DCA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/4/crossheading/nonbanking-or-pre2016-loss-relief"
    },
    {
      "path": "section/269DD",
      "kind": "section",
      "number": "269DD",
      "heading": "Meaning of “relevant transferred-out gain” and “non-banking transferred-in gain”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269DD",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/4/crossheading/nonbanking-or-pre2016-loss-relief"
    },
    {
      "path": "part/7A/chapter/4/crossheading/the-surcharge-allowance",
      "kind": "crossheading",
      "number": null,
      "heading": "The surcharge allowance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/4"
    },
    {
      "path": "section/269DE",
      "kind": "section",
      "number": "269DE",
      "heading": "Surcharge allowance for banking company in a group containing other banking companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269DE",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/4/crossheading/the-surcharge-allowance"
    },
    {
      "path": "section/269DF",
      "kind": "section",
      "number": "269DF",
      "heading": "Group surcharge allowance and the nominated company",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269DF",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/4/crossheading/the-surcharge-allowance"
    },
    {
      "path": "section/269DG",
      "kind": "section",
      "number": "269DG",
      "heading": "Group allowance allocation statement: submission",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269DG",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/4/crossheading/the-surcharge-allowance"
    },
    {
      "path": "section/269DH",
      "kind": "section",
      "number": "269DH",
      "heading": "Group allowance allocation statement: submission of revised statement",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269DH",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/4/crossheading/the-surcharge-allowance"
    },
    {
      "path": "section/269DI",
      "kind": "section",
      "number": "269DI",
      "heading": "Group allowance allocation statement: requirements and effect",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269DI",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/4/crossheading/the-surcharge-allowance"
    },
    {
      "path": "section/269DJ",
      "kind": "section",
      "number": "269DJ",
      "heading": "Surcharge allowance for company not in a group containing other banking companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269DJ",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/4/crossheading/the-surcharge-allowance"
    },
    {
      "path": "section/269DK",
      "kind": "section",
      "number": "269DK",
      "heading": "Excessive specifications of available surcharge allowance",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269DK",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/4/crossheading/the-surcharge-allowance"
    },
    {
      "path": "part/7A/chapter/4/crossheading/application-of-corporation-tax-acts-administration-double-taxation-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of Corporation Tax Acts: administration, double taxation etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/4"
    },
    {
      "path": "section/269DL",
      "kind": "section",
      "number": "269DL",
      "heading": "Application of enactments applying to corporation tax: assessment, recovery, double taxation etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269DL",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/4/crossheading/application-of-corporation-tax-acts-administration-double-taxation-etc"
    },
    {
      "path": "section/269DM",
      "kind": "section",
      "number": "269DM",
      "heading": "Payments in respect of the surcharge: information to be provided",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269DM",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/4/crossheading/application-of-corporation-tax-acts-administration-double-taxation-etc"
    },
    {
      "path": "part/7A/chapter/4/crossheading/antiavoidance",
      "kind": "crossheading",
      "number": null,
      "heading": "Anti-avoidance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/4"
    },
    {
      "path": "section/269DN",
      "kind": "section",
      "number": "269DN",
      "heading": "Profit and loss shifting to avoid or reduce surcharge liability",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269DN",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/4/crossheading/antiavoidance"
    },
    {
      "path": "part/7A/chapter/4/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/4"
    },
    {
      "path": "section/269DO",
      "kind": "section",
      "number": "269DO",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269DO",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/4/crossheading/interpretation"
    },
    {
      "path": "part/8",
      "kind": "part",
      "number": "8",
      "heading": "Oil activities",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/8/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "section/270",
      "kind": "section",
      "number": "270",
      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-270",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/1"
    },
    {
      "path": "part/8/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Basic definitions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "section/271",
      "kind": "section",
      "number": "271",
      "heading": "“Associated companies”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-271",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/2"
    },
    {
      "path": "section/272",
      "kind": "section",
      "number": "272",
      "heading": "“Oil extraction activities”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-272",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/2"
    },
    {
      "path": "section/273",
      "kind": "section",
      "number": "273",
      "heading": "“Oil rights”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-273",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/2"
    },
    {
      "path": "section/274",
      "kind": "section",
      "number": "274",
      "heading": "“Oil-related activities”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-274",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/2"
    },
    {
      "path": "section/275",
      "kind": "section",
      "number": "275",
      "heading": "“Ring fence income”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-275",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/2"
    },
    {
      "path": "section/276",
      "kind": "section",
      "number": "276",
      "heading": "“Ring fence profits”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-276",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/2"
    },
    {
      "path": "section/277",
      "kind": "section",
      "number": "277",
      "heading": "“Ring fence trade”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-277",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/2"
    },
    {
      "path": "section/278",
      "kind": "section",
      "number": "278",
      "heading": "Other definitions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-278",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/2"
    },
    {
      "path": "part/8/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Deemed separate trade",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "section/279",
      "kind": "section",
      "number": "279",
      "heading": "Oil-related activities treated as separate trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-279",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/3"
    },
    {
      "path": "part/8/chapter/3A",
      "kind": "chapter",
      "number": "3A",
      "heading": "Rates at which corporation tax is charged on ring fence profits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "part/8/chapter/3A/crossheading/the-rates",
      "kind": "crossheading",
      "number": null,
      "heading": "The rates",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/3A"
    },
    {
      "path": "section/279A",
      "kind": "section",
      "number": "279A",
      "heading": "Corporation tax rates on ring fence profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-279A",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/3A/crossheading/the-rates"
    },
    {
      "path": "part/8/chapter/3A/crossheading/marginal-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Marginal relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/3A"
    },
    {
      "path": "section/279B",
      "kind": "section",
      "number": "279B",
      "heading": "Company with only ring fence profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-279B",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/3A/crossheading/marginal-relief"
    },
    {
      "path": "section/279C",
      "kind": "section",
      "number": "279C",
      "heading": "Company with ring fence profits and other profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-279C",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/3A/crossheading/marginal-relief"
    },
    {
      "path": "section/279D",
      "kind": "section",
      "number": "279D",
      "heading": "The ring fence amount",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-279D",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/3A/crossheading/marginal-relief"
    },
    {
      "path": "section/279DA",
      "kind": "section",
      "number": "279DA",
      "heading": "The remaining amount",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-279DA",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/3A/crossheading/marginal-relief"
    },
    {
      "path": "part/8/chapter/3A/crossheading/the-lower-limit-and-the-upper-limit",
      "kind": "crossheading",
      "number": null,
      "heading": "The lower limit and the upper limit",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/3A"
    },
    {
      "path": "section/279E",
      "kind": "section",
      "number": "279E",
      "heading": "The lower limit and the upper limit",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-279E",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/3A/crossheading/the-lower-limit-and-the-upper-limit"
    },
    {
      "path": "chapter/3A/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/3A"
    },
    {
      "path": "section/279EA",
      "kind": "section",
      "number": "279EA",
      "heading": "Interpretation etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-279EA",
      "extent": null,
      "status": null,
      "parent": "chapter/3A/crossheading/supplementary"
    },
    {
      "path": "part/8/chapter/3A/crossheading/related-51-group-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Related 51% group companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/3A"
    },
    {
      "path": "section/279F",
      "kind": "section",
      "number": "279F",
      "heading": "“Related 51% group company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-279F",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/3A/crossheading/related-51-group-companies"
    },
    {
      "path": "part/8/chapter/3A/crossheading/augmented-profits",
      "kind": "crossheading",
      "number": null,
      "heading": "Augmented profits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/3A"
    },
    {
      "path": "section/279G",
      "kind": "section",
      "number": "279G",
      "heading": "“Augmented profits”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-279G",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/3A/crossheading/augmented-profits"
    },
    {
      "path": "section/279H",
      "kind": "section",
      "number": "279H",
      "heading": "Interpretation of section 279G(3) and (4)",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-279H",
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/3A/crossheading/augmented-profits"
    },
    {
      "path": "part/8/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Calculation of profits",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "part/8/chapter/4/crossheading/oil-valuation",
      "kind": "crossheading",
      "number": null,
      "heading": "Oil valuation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4"
    },
    {
      "path": "section/280",
      "kind": "section",
      "number": "280",
      "heading": "Disposal to be valued by reference to section 2(5A) of OTA 1975",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-280",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4/crossheading/oil-valuation"
    },
    {
      "path": "section/281",
      "kind": "section",
      "number": "281",
      "heading": "Valuation where market value taken into account under section 2 of OTA 1975",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-281",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4/crossheading/oil-valuation"
    },
    {
      "path": "section/282",
      "kind": "section",
      "number": "282",
      "heading": "Valuation where disposal not sale at arm's length",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-282",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4/crossheading/oil-valuation"
    },
    {
      "path": "section/283",
      "kind": "section",
      "number": "283",
      "heading": "Valuation where excess of nominated proceeds",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-283",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4/crossheading/oil-valuation"
    },
    {
      "path": "section/284",
      "kind": "section",
      "number": "284",
      "heading": "Valuation where relevant appropriation but no disposal",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-284",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4/crossheading/oil-valuation"
    },
    {
      "path": "section/285",
      "kind": "section",
      "number": "285",
      "heading": "Valuation where appropriation to refining etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-285",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4/crossheading/oil-valuation"
    },
    {
      "path": "chapter/4/crossheading/hire-of-relevant-assets",
      "kind": "crossheading",
      "number": null,
      "heading": "Hire of relevant assets",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4"
    },
    {
      "path": "section/285A",
      "kind": "section",
      "number": "285A",
      "heading": "Restriction on hire etc of relevant assets to be brought into account",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-285A",
      "extent": null,
      "status": null,
      "parent": "chapter/4/crossheading/hire-of-relevant-assets"
    },
    {
      "path": "part/8/chapter/4/crossheading/loan-relationships",
      "kind": "crossheading",
      "number": null,
      "heading": "Loan relationships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4"
    },
    {
      "path": "section/286",
      "kind": "section",
      "number": "286",
      "heading": "Restriction on debits to be brought into account",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-286",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4/crossheading/loan-relationships"
    },
    {
      "path": "section/287",
      "kind": "section",
      "number": "287",
      "heading": "Restriction on credits to be brought into account",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-287",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4/crossheading/loan-relationships"
    },
    {
      "path": "section/287A",
      "kind": "section",
      "number": "287A",
      "heading": "Restriction where debits or credits relate to decommissioning security settlement",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-287A",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4/crossheading/loan-relationships"
    },
    {
      "path": "part/8/chapter/4/crossheading/sale-and-leaseback",
      "kind": "crossheading",
      "number": null,
      "heading": "Sale and lease-back",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4"
    },
    {
      "path": "section/288",
      "kind": "section",
      "number": "288",
      "heading": "Sale and lease-back",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-288",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/4/crossheading/sale-and-leaseback"
    },
    {
      "path": "part/8/chapter/4/crossheading/regional-development-grants",
      "kind": "crossheading",
      "number": null,
      "heading": "Regional development grants",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4"
    },
    {
      "path": "section/289",
      "kind": "section",
      "number": "289",
      "heading": "Reduction of expenditure by reference to regional development grant",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-289",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4/crossheading/regional-development-grants"
    },
    {
      "path": "section/290",
      "kind": "section",
      "number": "290",
      "heading": "Adjustment as a result of regional development grant",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-290",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4/crossheading/regional-development-grants"
    },
    {
      "path": "part/8/chapter/4/crossheading/tariff-receipts-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Tariff receipts etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/4"
    },
    {
      "path": "section/291",
      "kind": "section",
      "number": "291",
      "heading": "Tariff receipts etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-291",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/4/crossheading/tariff-receipts-etc"
    },
    {
      "path": "section/291A",
      "kind": "section",
      "number": "291A",
      "heading": "Meaning of “tariff receipt”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-291A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/4/crossheading/tariff-receipts-etc"
    },
    {
      "path": "section/291B",
      "kind": "section",
      "number": "291B",
      "heading": "Tariff receipts: counteraction of avoidance arrangements",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-291B",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4/crossheading/tariff-receipts-etc"
    },
    {
      "path": "part/8/chapter/4/crossheading/abandonment-guarantees",
      "kind": "crossheading",
      "number": null,
      "heading": "Abandonment guarantees",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4"
    },
    {
      "path": "section/292",
      "kind": "section",
      "number": "292",
      "heading": "Expenditure on abandonment guarantees",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-292",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/4/crossheading/abandonment-guarantees"
    },
    {
      "path": "section/293",
      "kind": "section",
      "number": "293",
      "heading": "Relief for reimbursement expenditure under abandonment guarantees",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-293",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/4/crossheading/abandonment-guarantees"
    },
    {
      "path": "section/294",
      "kind": "section",
      "number": "294",
      "heading": "Payment under abandonment guarantee not immediately applied",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-294",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/4/crossheading/abandonment-guarantees"
    },
    {
      "path": "section/295",
      "kind": "section",
      "number": "295",
      "heading": "Amounts excluded from section 293(1)",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-295",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/4/crossheading/abandonment-guarantees"
    },
    {
      "path": "part/8/chapter/4/crossheading/abandonment-expenditure",
      "kind": "crossheading",
      "number": null,
      "heading": "Abandonment expenditure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4"
    },
    {
      "path": "section/296",
      "kind": "section",
      "number": "296",
      "heading": "Introduction to section 297",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-296",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/4/crossheading/abandonment-expenditure"
    },
    {
      "path": "section/297",
      "kind": "section",
      "number": "297",
      "heading": "Relief for expenditure incurred by a participator in meeting defaulter's abandonment expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-297",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4/crossheading/abandonment-expenditure"
    },
    {
      "path": "section/298",
      "kind": "section",
      "number": "298",
      "heading": "Reimbursement by defaulter in respect of certain abandonment expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-298",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/4/crossheading/abandonment-expenditure"
    },
    {
      "path": "chapter/4/crossheading/receipts-arising-from-decommissioning",
      "kind": "crossheading",
      "number": null,
      "heading": "Receipts arising from decommissioning",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4"
    },
    {
      "path": "section/298A",
      "kind": "section",
      "number": "298A",
      "heading": "Receipts arising from decommissioning",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-298A",
      "extent": null,
      "status": null,
      "parent": "chapter/4/crossheading/receipts-arising-from-decommissioning"
    },
    {
      "path": "part/8/chapter/4/crossheading/deduction-of-prt-in-calculating-income-for-corporation-tax-purposes",
      "kind": "crossheading",
      "number": null,
      "heading": "Deduction of PRT in calculating income for corporation tax purposes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4"
    },
    {
      "path": "section/299",
      "kind": "section",
      "number": "299",
      "heading": "Deduction of PRT in calculating income for corporation tax purposes",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-299",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4/crossheading/deduction-of-prt-in-calculating-income-for-corporation-tax-purposes"
    },
    {
      "path": "section/300",
      "kind": "section",
      "number": "300",
      "heading": "Effect of repayment of PRT: general rule",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-300",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4/crossheading/deduction-of-prt-in-calculating-income-for-corporation-tax-purposes"
    },
    {
      "path": "section/301",
      "kind": "section",
      "number": "301",
      "heading": "Effect of repayment of PRT: special rule",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-301",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4/crossheading/deduction-of-prt-in-calculating-income-for-corporation-tax-purposes"
    },
    {
      "path": "part/8/chapter/4/crossheading/interest-on-repayment-of-prt-or-aprt",
      "kind": "crossheading",
      "number": null,
      "heading": "Interest on repayment of PRT or APRT",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4"
    },
    {
      "path": "section/302",
      "kind": "section",
      "number": "302",
      "heading": "Interest on repayment of PRT or APRT",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-302",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4/crossheading/interest-on-repayment-of-prt-or-aprt"
    },
    {
      "path": "part/8/chapter/4/crossheading/relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/4"
    },
    {
      "path": "section/303",
      "kind": "section",
      "number": "303",
      "heading": "Management expenses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-303",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4/crossheading/relief"
    },
    {
      "path": "section/303A",
      "kind": "section",
      "number": "303A",
      "heading": "Introduction to sections 303B to 303D: post-1 April 2017 non-decommissioning losses of ring fence trades",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-303A",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4/crossheading/relief"
    },
    {
      "path": "section/303B",
      "kind": "section",
      "number": "303B",
      "heading": "Carry forward of losses against subsequent profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-303B",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4/crossheading/relief"
    },
    {
      "path": "section/303C",
      "kind": "section",
      "number": "303C",
      "heading": "Excess carried forward losses: relief against total profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-303C",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4/crossheading/relief"
    },
    {
      "path": "section/303D",
      "kind": "section",
      "number": "303D",
      "heading": "Further carry forward against subsequent profits of loss not fully used",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-303D",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4/crossheading/relief"
    },
    {
      "path": "section/304",
      "kind": "section",
      "number": "304",
      "heading": "Losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-304",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/4/crossheading/relief"
    },
    {
      "path": "section/305",
      "kind": "section",
      "number": "305",
      "heading": "Group relief and group relief for carried-forward losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-305",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/4/crossheading/relief"
    },
    {
      "path": "section/306",
      "kind": "section",
      "number": "306",
      "heading": "Capital allowances",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-306",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/4/crossheading/relief"
    },
    {
      "path": "part/8/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Ring fence expenditure supplement",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "part/8/chapter/5/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/5"
    },
    {
      "path": "section/307",
      "kind": "section",
      "number": "307",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-307",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/5/crossheading/introduction"
    },
    {
      "path": "part/8/chapter/5/crossheading/application-and-interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Application and interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/5"
    },
    {
      "path": "section/308",
      "kind": "section",
      "number": "308",
      "heading": "Qualifying companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-308",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/5/crossheading/application-and-interpretation"
    },
    {
      "path": "section/309",
      "kind": "section",
      "number": "309",
      "heading": "Accounting periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-309",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/5/crossheading/application-and-interpretation"
    },
    {
      "path": "section/310",
      "kind": "section",
      "number": "310",
      "heading": "The relevant percentage",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-310",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/5/crossheading/application-and-interpretation"
    },
    {
      "path": "section/311",
      "kind": "section",
      "number": "311",
      "heading": "Limit on number etc of accounting periods for which supplement may be claimed",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-311",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/5/crossheading/application-and-interpretation"
    },
    {
      "path": "section/312",
      "kind": "section",
      "number": "312",
      "heading": "Qualifying pre-commencement expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-312",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/5/crossheading/application-and-interpretation"
    },
    {
      "path": "section/313",
      "kind": "section",
      "number": "313",
      "heading": "Unrelieved group ring fence profits for accounting periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-313",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/5/crossheading/application-and-interpretation"
    },
    {
      "path": "section/314",
      "kind": "section",
      "number": "314",
      "heading": "Taxable ring fence profits for an accounting period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-314",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/5/crossheading/application-and-interpretation"
    },
    {
      "path": "part/8/chapter/5/crossheading/precommencement-supplement",
      "kind": "crossheading",
      "number": null,
      "heading": "Pre-commencement supplement",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/5"
    },
    {
      "path": "section/315",
      "kind": "section",
      "number": "315",
      "heading": "Supplement in respect of a pre-commencement accounting period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-315",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/5/crossheading/precommencement-supplement"
    },
    {
      "path": "section/316",
      "kind": "section",
      "number": "316",
      "heading": "The mixed pool of qualifying pre-commencement expenditure and supplement previously allowed",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-316",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/5/crossheading/precommencement-supplement"
    },
    {
      "path": "section/317",
      "kind": "section",
      "number": "317",
      "heading": "Reduction in respect of disposal receipts under CAA 2001",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-317",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/5/crossheading/precommencement-supplement"
    },
    {
      "path": "section/318",
      "kind": "section",
      "number": "318",
      "heading": "Reduction in respect of unrelieved group ring fence profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-318",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/5/crossheading/precommencement-supplement"
    },
    {
      "path": "section/318A",
      "kind": "section",
      "number": "318A",
      "heading": "Adjustment of pool to remove pre-2013 expenditure after the initial 6 periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-318A",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/5/crossheading/precommencement-supplement"
    },
    {
      "path": "section/319",
      "kind": "section",
      "number": "319",
      "heading": "The reference amount for a pre-commencement period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-319",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/5/crossheading/precommencement-supplement"
    },
    {
      "path": "section/320",
      "kind": "section",
      "number": "320",
      "heading": "Claims for pre-commencement supplement",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-320",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/5/crossheading/precommencement-supplement"
    },
    {
      "path": "part/8/chapter/5/crossheading/postcommencement-supplement",
      "kind": "crossheading",
      "number": null,
      "heading": "Post-commencement supplement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/5"
    },
    {
      "path": "section/321",
      "kind": "section",
      "number": "321",
      "heading": "Supplement in respect of a post-commencement period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-321",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/5/crossheading/postcommencement-supplement"
    },
    {
      "path": "section/322",
      "kind": "section",
      "number": "322",
      "heading": "Amount of post-commencement supplement for a post-commencement period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-322",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/5/crossheading/postcommencement-supplement"
    },
    {
      "path": "section/323",
      "kind": "section",
      "number": "323",
      "heading": "Ring fence losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-323",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/5/crossheading/postcommencement-supplement"
    },
    {
      "path": "section/324",
      "kind": "section",
      "number": "324",
      "heading": "Special rule for straddling periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-324",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/5/crossheading/postcommencement-supplement"
    },
    {
      "path": "section/325",
      "kind": "section",
      "number": "325",
      "heading": "The pool of ring fence losses and the pool of non-qualifying Schedule 19B losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-325",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/5/crossheading/postcommencement-supplement"
    },
    {
      "path": "section/326",
      "kind": "section",
      "number": "326",
      "heading": "The ring fence pool",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-326",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/5/crossheading/postcommencement-supplement"
    },
    {
      "path": "section/327",
      "kind": "section",
      "number": "327",
      "heading": "Reductions in respect of relief for carried-forward ring fence losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-327",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/5/crossheading/postcommencement-supplement"
    },
    {
      "path": "section/328",
      "kind": "section",
      "number": "328",
      "heading": "Reductions in respect of unrelieved group ring fence profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-328",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/5/crossheading/postcommencement-supplement"
    },
    {
      "path": "section/328A",
      "kind": "section",
      "number": "328A",
      "heading": "Adjustment of pool to remove pre-2013 losses after the initial 6 periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-328A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/5/crossheading/postcommencement-supplement"
    },
    {
      "path": "section/329",
      "kind": "section",
      "number": "329",
      "heading": "The reference amount for a post-commencement period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-329",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/5/crossheading/postcommencement-supplement"
    },
    {
      "path": "part/8/chapter/5A",
      "kind": "chapter",
      "number": "5A",
      "heading": "Extended ring fence expenditure supplement for onshore activities",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8"
    },
    {
      "path": "part/8/chapter/5A/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/5A"
    },
    {
      "path": "section/329A",
      "kind": "section",
      "number": "329A",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-329A",
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/5A/crossheading/introduction"
    },
    {
      "path": "part/8/chapter/5A/crossheading/application-and-interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Application and interpretation",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/5A"
    },
    {
      "path": "section/329B",
      "kind": "section",
      "number": "329B",
      "heading": "Qualifying companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-329B",
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/5A/crossheading/application-and-interpretation"
    },
    {
      "path": "section/329C",
      "kind": "section",
      "number": "329C",
      "heading": "Onshore and offshore oil-related activities",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-329C",
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/5A/crossheading/application-and-interpretation"
    },
    {
      "path": "section/329D",
      "kind": "section",
      "number": "329D",
      "heading": "Accounting periods and straddling periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-329D",
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/5A/crossheading/application-and-interpretation"
    },
    {
      "path": "section/329E",
      "kind": "section",
      "number": "329E",
      "heading": "The relevant percentage",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-329E",
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/5A/crossheading/application-and-interpretation"
    },
    {
      "path": "section/329F",
      "kind": "section",
      "number": "329F",
      "heading": "Restrictions on accounting periods for which additional supplement may be claimed",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-329F",
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/5A/crossheading/application-and-interpretation"
    },
    {
      "path": "section/329G",
      "kind": "section",
      "number": "329G",
      "heading": "Qualifying pre-commencement onshore expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-329G",
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/5A/crossheading/application-and-interpretation"
    },
    {
      "path": "section/329H",
      "kind": "section",
      "number": "329H",
      "heading": "Unrelieved group ring fence profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-329H",
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/5A/crossheading/application-and-interpretation"
    },
    {
      "path": "part/8/chapter/5A/crossheading/precommencement-additional-supplement",
      "kind": "crossheading",
      "number": null,
      "heading": "Pre-commencement additional supplement",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/5A"
    },
    {
      "path": "section/329I",
      "kind": "section",
      "number": "329I",
      "heading": "Additional supplement in respect of a pre-commencement accounting period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-329I",
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/5A/crossheading/precommencement-additional-supplement"
    },
    {
      "path": "section/329J",
      "kind": "section",
      "number": "329J",
      "heading": "The mixed pool of qualifying pre-commencement onshore expenditure and supplement previously allowed",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-329J",
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/5A/crossheading/precommencement-additional-supplement"
    },
    {
      "path": "section/329K",
      "kind": "section",
      "number": "329K",
      "heading": "Reduction in respect of disposal receipts under CAA 2001",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-329K",
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/5A/crossheading/precommencement-additional-supplement"
    },
    {
      "path": "section/329L",
      "kind": "section",
      "number": "329L",
      "heading": "Reduction in respect of unrelieved group ring fence profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-329L",
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/5A/crossheading/precommencement-additional-supplement"
    },
    {
      "path": "section/329M",
      "kind": "section",
      "number": "329M",
      "heading": "The reference amount for a pre-commencement period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-329M",
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/5A/crossheading/precommencement-additional-supplement"
    },
    {
      "path": "part/8/chapter/5A/crossheading/postcommencement-additional-supplement",
      "kind": "crossheading",
      "number": null,
      "heading": "Post-commencement additional supplement",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/5A"
    },
    {
      "path": "section/329N",
      "kind": "section",
      "number": "329N",
      "heading": "Supplement in respect of post-commencement period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-329N",
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/5A/crossheading/postcommencement-additional-supplement"
    },
    {
      "path": "section/329O",
      "kind": "section",
      "number": "329O",
      "heading": "Amount of post-commencement additional supplement for a post-commencement period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-329O",
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/5A/crossheading/postcommencement-additional-supplement"
    },
    {
      "path": "section/329P",
      "kind": "section",
      "number": "329P",
      "heading": "Onshore ring fence losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-329P",
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/5A/crossheading/postcommencement-additional-supplement"
    },
    {
      "path": "section/329Q",
      "kind": "section",
      "number": "329Q",
      "heading": "The onshore ring fence pool",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-329Q",
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/5A/crossheading/postcommencement-additional-supplement"
    },
    {
      "path": "section/329R",
      "kind": "section",
      "number": "329R",
      "heading": "Reductions in respect of utilised onshore ring fence losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-329R",
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/5A/crossheading/postcommencement-additional-supplement"
    },
    {
      "path": "section/329S",
      "kind": "section",
      "number": "329S",
      "heading": "Reductions in respect of unrelieved group ring fence profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-329S",
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/5A/crossheading/postcommencement-additional-supplement"
    },
    {
      "path": "section/329T",
      "kind": "section",
      "number": "329T",
      "heading": "The reference amount for a post-commencement period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-329T",
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/5A/crossheading/postcommencement-additional-supplement"
    },
    {
      "path": "part/8/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Supplementary charge in respect of ring fence trades",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "section/330",
      "kind": "section",
      "number": "330",
      "heading": "Supplementary charge in respect of ring fence trades",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-330",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/6"
    },
    {
      "path": "section/330ZA",
      "kind": "section",
      "number": "330ZA",
      "heading": "Ordering of allowances",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-330ZA",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6"
    },
    {
      "path": "section/330A",
      "kind": "section",
      "number": "330A",
      "heading": "Decommissioning expenditure taken into account in calculating ring fence profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-330A",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6"
    },
    {
      "path": "section/330B",
      "kind": "section",
      "number": "330B",
      "heading": "Decommissioning expenditure taken into account for PRT purposes",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-330B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/6"
    },
    {
      "path": "section/330C",
      "kind": "section",
      "number": "330C",
      "heading": "Meaning of “decommissioning expenditure”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-330C",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6"
    },
    {
      "path": "section/331",
      "kind": "section",
      "number": "331",
      "heading": "Meaning of “financing costs” etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-331",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/6"
    },
    {
      "path": "section/332",
      "kind": "section",
      "number": "332",
      "heading": "Assessment, recovery and postponement of supplementary charge",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-332",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6"
    },
    {
      "path": "part/8/chapter/6A",
      "kind": "chapter",
      "number": "6A",
      "heading": "Supplementary charge: investment allowance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "part/8/chapter/6A/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6A"
    },
    {
      "path": "section/332A",
      "kind": "section",
      "number": "332A",
      "heading": "Overview",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-332A",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6A/crossheading/introduction"
    },
    {
      "path": "part/8/chapter/6A/crossheading/qualifying-oil-field-and-investment-expenditure",
      "kind": "crossheading",
      "number": null,
      "heading": "“Qualifying oil field” and “investment expenditure”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6A"
    },
    {
      "path": "section/332B",
      "kind": "section",
      "number": "332B",
      "heading": "Meaning of “qualifying oil field”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-332B",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6A/crossheading/qualifying-oil-field-and-investment-expenditure"
    },
    {
      "path": "section/332BA",
      "kind": "section",
      "number": "332BA",
      "heading": "Meaning of “investment expenditure”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-332BA",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6A/crossheading/qualifying-oil-field-and-investment-expenditure"
    },
    {
      "path": "part/8/chapter/6A/crossheading/investment-allowance",
      "kind": "crossheading",
      "number": null,
      "heading": "Investment allowance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6A"
    },
    {
      "path": "section/332C",
      "kind": "section",
      "number": "332C",
      "heading": "Generation of investment allowance",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-332C",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6A/crossheading/investment-allowance"
    },
    {
      "path": "section/332CA",
      "kind": "section",
      "number": "332CA",
      "heading": "Expenditure incurred before field is determined",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-332CA",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6A/crossheading/investment-allowance"
    },
    {
      "path": "part/8/chapter/6A/crossheading/restrictions-on-relievable-expenditure",
      "kind": "crossheading",
      "number": null,
      "heading": "Restrictions on relievable expenditure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6A"
    },
    {
      "path": "section/332D",
      "kind": "section",
      "number": "332D",
      "heading": "Expenditure on acquisition of asset: disqualifying conditions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-332D",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/6A/crossheading/restrictions-on-relievable-expenditure"
    },
    {
      "path": "section/332DA",
      "kind": "section",
      "number": "332DA",
      "heading": "Restriction where field qualified for field allowance as new field",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-332DA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/6A/crossheading/restrictions-on-relievable-expenditure"
    },
    {
      "path": "section/332DB",
      "kind": "section",
      "number": "332DB",
      "heading": "Restriction where project in additionally-developed field qualified for field allowance",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-332DB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/6A/crossheading/restrictions-on-relievable-expenditure"
    },
    {
      "path": "section/332DC",
      "kind": "section",
      "number": "332DC",
      "heading": "Restriction relating to fields qualifying for onshore allowance",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-332DC",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6A/crossheading/restrictions-on-relievable-expenditure"
    },
    {
      "path": "part/8/chapter/6A/crossheading/reduction-of-adjusted-ring-fence-profits",
      "kind": "crossheading",
      "number": null,
      "heading": "Reduction of adjusted ring fence profits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6A"
    },
    {
      "path": "section/332E",
      "kind": "section",
      "number": "332E",
      "heading": "Reduction of adjusted ring fence profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-332E",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/6A/crossheading/reduction-of-adjusted-ring-fence-profits"
    },
    {
      "path": "section/332EA",
      "kind": "section",
      "number": "332EA",
      "heading": "Carrying forward of activated allowance",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-332EA",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6A/crossheading/reduction-of-adjusted-ring-fence-profits"
    },
    {
      "path": "part/8/chapter/6A/crossheading/activated-and-unactivated-allowance-basic-calculation-rules",
      "kind": "crossheading",
      "number": null,
      "heading": "Activated and unactivated allowance: basic calculation rules",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6A"
    },
    {
      "path": "section/332F",
      "kind": "section",
      "number": "332F",
      "heading": "Activation of allowance: no change of equity share",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-332F",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/6A/crossheading/activated-and-unactivated-allowance-basic-calculation-rules"
    },
    {
      "path": "section/332FA",
      "kind": "section",
      "number": "332FA",
      "heading": "The closing balance of unactivated allowance for an accounting period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-332FA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/6A/crossheading/activated-and-unactivated-allowance-basic-calculation-rules"
    },
    {
      "path": "section/332FB",
      "kind": "section",
      "number": "332FB",
      "heading": "Activation limit for former additionally-developed fields",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-332FB",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6A/crossheading/activated-and-unactivated-allowance-basic-calculation-rules"
    },
    {
      "path": "section/332FC",
      "kind": "section",
      "number": "332FC",
      "heading": "Carrying forward of unactivated allowance",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-332FC",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6A/crossheading/activated-and-unactivated-allowance-basic-calculation-rules"
    },
    {
      "path": "part/8/chapter/6A/crossheading/changes-in-equity-share-reference-periods",
      "kind": "crossheading",
      "number": null,
      "heading": "Changes in equity share: reference periods",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6A"
    },
    {
      "path": "section/332G",
      "kind": "section",
      "number": "332G",
      "heading": "Reference periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-332G",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6A/crossheading/changes-in-equity-share-reference-periods"
    },
    {
      "path": "part/8/chapter/6A/crossheading/changes-in-equity-share-activation-of-allowance",
      "kind": "crossheading",
      "number": null,
      "heading": "Changes in equity share: activation of allowance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6A"
    },
    {
      "path": "section/332H",
      "kind": "section",
      "number": "332H",
      "heading": "Activation of allowance: reference periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-332H",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6A/crossheading/changes-in-equity-share-activation-of-allowance"
    },
    {
      "path": "section/332HA",
      "kind": "section",
      "number": "332HA",
      "heading": "Unactivated amounts attributable to a reference period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-332HA",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6A/crossheading/changes-in-equity-share-activation-of-allowance"
    },
    {
      "path": "section/332HB",
      "kind": "section",
      "number": "332HB",
      "heading": "Carry-forward of unactivated allowance from a reference period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-332HB",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6A/crossheading/changes-in-equity-share-activation-of-allowance"
    },
    {
      "path": "part/8/chapter/6A/crossheading/transfers-of-allowance-on-disposal-of-equity-share",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfers of allowance on disposal of equity share",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6A"
    },
    {
      "path": "section/332I",
      "kind": "section",
      "number": "332I",
      "heading": "Introduction to sections 332IA and 332IB",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-332I",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6A/crossheading/transfers-of-allowance-on-disposal-of-equity-share"
    },
    {
      "path": "section/332IA",
      "kind": "section",
      "number": "332IA",
      "heading": "Reduction of allowance if equity is disposed of",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-332IA",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6A/crossheading/transfers-of-allowance-on-disposal-of-equity-share"
    },
    {
      "path": "section/332IB",
      "kind": "section",
      "number": "332IB",
      "heading": "Acquisition of allowance if equity acquired",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-332IB",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6A/crossheading/transfers-of-allowance-on-disposal-of-equity-share"
    },
    {
      "path": "part/8/chapter/6A/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6A"
    },
    {
      "path": "section/332J",
      "kind": "section",
      "number": "332J",
      "heading": "Adjustments",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-332J",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6A/crossheading/miscellaneous"
    },
    {
      "path": "section/332JA",
      "kind": "section",
      "number": "332JA",
      "heading": "Regulations amending specified percentages",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-332JA",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6A/crossheading/miscellaneous"
    },
    {
      "path": "part/8/chapter/6A/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6A"
    },
    {
      "path": "section/332K",
      "kind": "section",
      "number": "332K",
      "heading": "When expenditure is incurred",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-332K",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6A/crossheading/interpretation"
    },
    {
      "path": "section/332KA",
      "kind": "section",
      "number": "332KA",
      "heading": "Other definitions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-332KA",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/6A/crossheading/interpretation"
    },
    {
      "path": "part/8/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "REDUCTION OF SUPPLEMENTARY CHARGE FOR ELIGIBLE OIL FIELDS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8"
    },
    {
      "path": "part/8/chapter/7/crossheading/reduction-of-adjusted-ring-fence-profits",
      "kind": "crossheading",
      "number": null,
      "heading": "Reduction of adjusted ring fence profits",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/7"
    },
    {
      "path": "section/333",
      "kind": "section",
      "number": "333",
      "heading": "Reduction of adjusted ring fence profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-333",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/7/crossheading/reduction-of-adjusted-ring-fence-profits"
    },
    {
      "path": "part/8/chapter/7/crossheading/pool-of-field-allowances",
      "kind": "crossheading",
      "number": null,
      "heading": "Pool of field allowances",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/7"
    },
    {
      "path": "section/334",
      "kind": "section",
      "number": "334",
      "heading": "Company's pool of field allowances",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-334",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/7/crossheading/pool-of-field-allowances"
    },
    {
      "path": "section/335",
      "kind": "section",
      "number": "335",
      "heading": "Carrying part of pool of field allowances into following period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-335",
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/7/crossheading/pool-of-field-allowances"
    },
    {
      "path": "section/336",
      "kind": "section",
      "number": "336",
      "heading": "Carrying whole of pool of field allowances into following period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-336",
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/7/crossheading/pool-of-field-allowances"
    },
    {
      "path": "part/8/chapter/7/crossheading/field-allowance-when-held-and-unactivated-amount",
      "kind": "crossheading",
      "number": null,
      "heading": "Field allowance: when held and unactivated amount",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/7"
    },
    {
      "path": "section/337",
      "kind": "section",
      "number": "337",
      "heading": "Licensee to hold field allowance",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-337",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/7/crossheading/field-allowance-when-held-and-unactivated-amount"
    },
    {
      "path": "section/338",
      "kind": "section",
      "number": "338",
      "heading": "Holding a field allowance on acquisition of equity share",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-338",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/7/crossheading/field-allowance-when-held-and-unactivated-amount"
    },
    {
      "path": "section/339",
      "kind": "section",
      "number": "339",
      "heading": "Unactivated amount of field allowance",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-339",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/7/crossheading/field-allowance-when-held-and-unactivated-amount"
    },
    {
      "path": "part/8/chapter/7/crossheading/no-change-in-equity-share-activation-of-allowance",
      "kind": "crossheading",
      "number": null,
      "heading": "No change in equity share: activation of allowance",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/7"
    },
    {
      "path": "section/340",
      "kind": "section",
      "number": "340",
      "heading": "Introduction to section 341",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-340",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/7/crossheading/no-change-in-equity-share-activation-of-allowance"
    },
    {
      "path": "section/341",
      "kind": "section",
      "number": "341",
      "heading": "Activation of field allowance",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-341",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/7/crossheading/no-change-in-equity-share-activation-of-allowance"
    },
    {
      "path": "part/8/chapter/7/crossheading/change-in-equity-share-activation-of-allowance",
      "kind": "crossheading",
      "number": null,
      "heading": "Change in equity share: activation of allowance",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/7"
    },
    {
      "path": "section/342",
      "kind": "section",
      "number": "342",
      "heading": "Introduction to sections 343 and 344",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-342",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/7/crossheading/change-in-equity-share-activation-of-allowance"
    },
    {
      "path": "section/343",
      "kind": "section",
      "number": "343",
      "heading": "Reference periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-343",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/7/crossheading/change-in-equity-share-activation-of-allowance"
    },
    {
      "path": "section/344",
      "kind": "section",
      "number": "344",
      "heading": "Activation of field allowance",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-344",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/7/crossheading/change-in-equity-share-activation-of-allowance"
    },
    {
      "path": "part/8/chapter/7/crossheading/change-in-equity-share-transfer-of-field-allowance",
      "kind": "crossheading",
      "number": null,
      "heading": "Change in equity share: transfer of field allowance",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/7"
    },
    {
      "path": "section/345",
      "kind": "section",
      "number": "345",
      "heading": "Introduction to sections 346 and 347",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-345",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/7/crossheading/change-in-equity-share-transfer-of-field-allowance"
    },
    {
      "path": "section/346",
      "kind": "section",
      "number": "346",
      "heading": "Reduction of field allowance if equity disposed of",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-346",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/7/crossheading/change-in-equity-share-transfer-of-field-allowance"
    },
    {
      "path": "section/347",
      "kind": "section",
      "number": "347",
      "heading": "Acquisition of field allowance if equity acquired",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-347",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/7/crossheading/change-in-equity-share-transfer-of-field-allowance"
    },
    {
      "path": "part/8/chapter/7/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/7"
    },
    {
      "path": "section/348",
      "kind": "section",
      "number": "348",
      "heading": "Adjustments",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-348",
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/7/crossheading/miscellaneous"
    },
    {
      "path": "section/349",
      "kind": "section",
      "number": "349",
      "heading": "Orders",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-349",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/7/crossheading/miscellaneous"
    },
    {
      "path": "part/8/chapter/7/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/7"
    },
    {
      "path": "section/349A",
      "kind": "section",
      "number": "349A",
      "heading": "“Additionally-developed oil field”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-349A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/7/crossheading/interpretation"
    },
    {
      "path": "section/350",
      "kind": "section",
      "number": "350",
      "heading": "“New oil field”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-350",
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/7/crossheading/interpretation"
    },
    {
      "path": "section/351",
      "kind": "section",
      "number": "351",
      "heading": "“Authorisation of development of an oil field”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-351",
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/7/crossheading/interpretation"
    },
    {
      "path": "section/352",
      "kind": "section",
      "number": "352",
      "heading": "“Qualifying oil field”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-352",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/7/crossheading/interpretation"
    },
    {
      "path": "section/353",
      "kind": "section",
      "number": "353",
      "heading": "“Small oil field”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-353",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/7/crossheading/interpretation"
    },
    {
      "path": "section/354",
      "kind": "section",
      "number": "354",
      "heading": "“Ultra heavy oil field”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-354",
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/7/crossheading/interpretation"
    },
    {
      "path": "section/355",
      "kind": "section",
      "number": "355",
      "heading": "“Ultra high pressure/high temperature oil field”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-355",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/7/crossheading/interpretation"
    },
    {
      "path": "section/355A",
      "kind": "section",
      "number": "355A",
      "heading": "“Large deep water oil field”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-355A",
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/7/crossheading/interpretation"
    },
    {
      "path": "section/355B",
      "kind": "section",
      "number": "355B",
      "heading": "“Large shallow water gas field”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-355B",
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/7/crossheading/interpretation"
    },
    {
      "path": "section/355C",
      "kind": "section",
      "number": "355C",
      "heading": "“Deep water gas field”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-355C",
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/7/crossheading/interpretation"
    },
    {
      "path": "section/356",
      "kind": "section",
      "number": "356",
      "heading": "“Total field allowance for a new oil field”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/7/crossheading/interpretation"
    },
    {
      "path": "section/356A",
      "kind": "section",
      "number": "356A",
      "heading": "“Total field allowance for an additionally-developed oil field”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356A",
      "extent": null,
      "status": "repealed",
      "parent": "part/8/chapter/7/crossheading/interpretation"
    },
    {
      "path": "section/356AA",
      "kind": "section",
      "number": "356AA",
      "heading": "Other definitions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356AA",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/7/crossheading/interpretation"
    },
    {
      "path": "section/357",
      "kind": "section",
      "number": "357",
      "heading": "Other definitions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/7/crossheading/interpretation"
    },
    {
      "path": "part/8/chapter/8",
      "kind": "chapter",
      "number": "8",
      "heading": "Supplementary charge: onshore allowance",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "part/8/chapter/8/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8"
    },
    {
      "path": "section/356B",
      "kind": "section",
      "number": "356B",
      "heading": "Overview",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356B",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8/crossheading/introduction"
    },
    {
      "path": "section/356BA",
      "kind": "section",
      "number": "356BA",
      "heading": "“Onshore oil-related activities”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356BA",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8/crossheading/introduction"
    },
    {
      "path": "section/356BB",
      "kind": "section",
      "number": "356BB",
      "heading": "The activities",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356BB",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8/crossheading/introduction"
    },
    {
      "path": "section/356BC",
      "kind": "section",
      "number": "356BC",
      "heading": "“Site”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356BC",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8/crossheading/introduction"
    },
    {
      "path": "part/8/chapter/8/crossheading/onshore-allowance",
      "kind": "crossheading",
      "number": null,
      "heading": "Onshore allowance",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/8"
    },
    {
      "path": "section/356C",
      "kind": "section",
      "number": "356C",
      "heading": "Generation of onshore allowance",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356C",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/8/crossheading/onshore-allowance"
    },
    {
      "path": "section/356CA",
      "kind": "section",
      "number": "356CA",
      "heading": "Disqualifying conditions for section 356C(4)(b)",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356CA",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8/crossheading/onshore-allowance"
    },
    {
      "path": "section/356CAA",
      "kind": "section",
      "number": "356CAA",
      "heading": "Expenditure on acquisition of asset: further disqualifying conditions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356CAA",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8/crossheading/onshore-allowance"
    },
    {
      "path": "section/356CB",
      "kind": "section",
      "number": "356CB",
      "heading": "Expenditure not related to an established site",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356CB",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8/crossheading/onshore-allowance"
    },
    {
      "path": "part/8/chapter/8/crossheading/reduction-of-adjusted-ring-fence-profits",
      "kind": "crossheading",
      "number": null,
      "heading": "Reduction of adjusted ring fence profits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8"
    },
    {
      "path": "section/356D",
      "kind": "section",
      "number": "356D",
      "heading": "Reduction of adjusted ring fence profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356D",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8/crossheading/reduction-of-adjusted-ring-fence-profits"
    },
    {
      "path": "section/356DA",
      "kind": "section",
      "number": "356DA",
      "heading": "Carrying forward of activated allowance",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356DA",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8/crossheading/reduction-of-adjusted-ring-fence-profits"
    },
    {
      "path": "section/356DB",
      "kind": "section",
      "number": "356DB",
      "heading": "Companies with both field allowances and onshore allowance",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356DB",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/chapter/8/crossheading/reduction-of-adjusted-ring-fence-profits"
    },
    {
      "path": "part/8/chapter/8/crossheading/activated-and-unactivated-allowance-basic-calculation-rules",
      "kind": "crossheading",
      "number": null,
      "heading": "Activated and unactivated allowance: basic calculation rules",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8"
    },
    {
      "path": "section/356E",
      "kind": "section",
      "number": "356E",
      "heading": "Activation of allowance: no change of equity share",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356E",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8/crossheading/activated-and-unactivated-allowance-basic-calculation-rules"
    },
    {
      "path": "section/356EA",
      "kind": "section",
      "number": "356EA",
      "heading": "The closing balance of unactivated allowance for an accounting period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356EA",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8/crossheading/activated-and-unactivated-allowance-basic-calculation-rules"
    },
    {
      "path": "section/356EB",
      "kind": "section",
      "number": "356EB",
      "heading": "Carrying forward of unactivated allowance",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356EB",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8/crossheading/activated-and-unactivated-allowance-basic-calculation-rules"
    },
    {
      "path": "part/8/chapter/8/crossheading/transfer-of-allowances-between-sites",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfer of allowances between sites",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8"
    },
    {
      "path": "section/356F",
      "kind": "section",
      "number": "356F",
      "heading": "Transfer of allowances between sites",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356F",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8/crossheading/transfer-of-allowances-between-sites"
    },
    {
      "path": "part/8/chapter/8/crossheading/changes-in-equity-share-activation-of-allowance",
      "kind": "crossheading",
      "number": null,
      "heading": "Changes in equity share: activation of allowance",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/8"
    },
    {
      "path": "section/356G",
      "kind": "section",
      "number": "356G",
      "heading": "Introduction to sections 356GA to 356GD",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356G",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8/crossheading/changes-in-equity-share-activation-of-allowance"
    },
    {
      "path": "section/356GA",
      "kind": "section",
      "number": "356GA",
      "heading": "Reference periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356GA",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8/crossheading/changes-in-equity-share-activation-of-allowance"
    },
    {
      "path": "section/356GB",
      "kind": "section",
      "number": "356GB",
      "heading": "Activation of allowance: reference periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356GB",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8/crossheading/changes-in-equity-share-activation-of-allowance"
    },
    {
      "path": "section/356GC",
      "kind": "section",
      "number": "356GC",
      "heading": "Carry-forward of unactivated allowance from a reference period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356GC",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8/crossheading/changes-in-equity-share-activation-of-allowance"
    },
    {
      "path": "section/356GD",
      "kind": "section",
      "number": "356GD",
      "heading": "Unactivated amounts attributable to a reference period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356GD",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8/crossheading/changes-in-equity-share-activation-of-allowance"
    },
    {
      "path": "part/8/chapter/8/crossheading/transfers-of-allowance-on-disposal-of-equity-share",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfers of allowance on disposal of equity share",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8"
    },
    {
      "path": "section/356H",
      "kind": "section",
      "number": "356H",
      "heading": "Introduction to sections 356HA and 356HB",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356H",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8/crossheading/transfers-of-allowance-on-disposal-of-equity-share"
    },
    {
      "path": "section/356HA",
      "kind": "section",
      "number": "356HA",
      "heading": "Reduction of allowance if equity disposed of",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356HA",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8/crossheading/transfers-of-allowance-on-disposal-of-equity-share"
    },
    {
      "path": "section/356HB",
      "kind": "section",
      "number": "356HB",
      "heading": "Acquisition of allowance if equity acquired",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356HB",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8/crossheading/transfers-of-allowance-on-disposal-of-equity-share"
    },
    {
      "path": "part/8/chapter/8/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8"
    },
    {
      "path": "section/356I",
      "kind": "section",
      "number": "356I",
      "heading": "Adjustments",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356I",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8/crossheading/miscellaneous"
    },
    {
      "path": "section/356IA",
      "kind": "section",
      "number": "356IA",
      "heading": "Orders",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356IA",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8/crossheading/miscellaneous"
    },
    {
      "path": "part/8/chapter/8/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8"
    },
    {
      "path": "section/356IB",
      "kind": "section",
      "number": "356IB",
      "heading": "“Authorisation of development”: oil fields",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356IB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/8/crossheading/interpretation"
    },
    {
      "path": "section/356J",
      "kind": "section",
      "number": "356J",
      "heading": "“Authorisation of development”: drilling and extraction sites",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356J",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/8/crossheading/interpretation"
    },
    {
      "path": "section/356JA",
      "kind": "section",
      "number": "356JA",
      "heading": "When capital expenditure is incurred",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356JA",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/8/crossheading/interpretation"
    },
    {
      "path": "section/356JB",
      "kind": "section",
      "number": "356JB",
      "heading": "Other definitions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356JB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/8/crossheading/interpretation"
    },
    {
      "path": "part/8/chapter/9",
      "kind": "chapter",
      "number": "9",
      "heading": "Supplementary charge: cluster area allowance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "part/8/chapter/9/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9"
    },
    {
      "path": "section/356JC",
      "kind": "section",
      "number": "356JC",
      "heading": "Overview",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356JC",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9/crossheading/introduction"
    },
    {
      "path": "part/8/chapter/9/crossheading/determination-of-cluster-areas",
      "kind": "crossheading",
      "number": null,
      "heading": "Determination of cluster areas",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9"
    },
    {
      "path": "section/356JD",
      "kind": "section",
      "number": "356JD",
      "heading": "Meaning of “cluster area”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356JD",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/9/crossheading/determination-of-cluster-areas"
    },
    {
      "path": "section/356JDA",
      "kind": "section",
      "number": "356JDA",
      "heading": "Meaning of “previously authorised oil field”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356JDA",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9/crossheading/determination-of-cluster-areas"
    },
    {
      "path": "part/8/chapter/9/crossheading/meaning-of-investment-expenditure",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “investment expenditure”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9"
    },
    {
      "path": "section/356JE",
      "kind": "section",
      "number": "356JE",
      "heading": "Meaning of “investment expenditure”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356JE",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9/crossheading/meaning-of-investment-expenditure"
    },
    {
      "path": "part/8/chapter/9/crossheading/cluster-area-allowance",
      "kind": "crossheading",
      "number": null,
      "heading": "Cluster area allowance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9"
    },
    {
      "path": "section/356JF",
      "kind": "section",
      "number": "356JF",
      "heading": "Generation of cluster area allowance",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356JF",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9/crossheading/cluster-area-allowance"
    },
    {
      "path": "section/356JFA",
      "kind": "section",
      "number": "356JFA",
      "heading": "Expenditure on acquisition of asset: disqualifying conditions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356JFA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/9/crossheading/cluster-area-allowance"
    },
    {
      "path": "part/8/chapter/9/crossheading/reduction-of-adjusted-ring-fence-profits",
      "kind": "crossheading",
      "number": null,
      "heading": "Reduction of adjusted ring fence profits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9"
    },
    {
      "path": "section/356JG",
      "kind": "section",
      "number": "356JG",
      "heading": "Reduction of adjusted ring fence profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356JG",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9/crossheading/reduction-of-adjusted-ring-fence-profits"
    },
    {
      "path": "section/356JGA",
      "kind": "section",
      "number": "356JGA",
      "heading": "Carrying forward of activated allowance",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356JGA",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9/crossheading/reduction-of-adjusted-ring-fence-profits"
    },
    {
      "path": "part/8/chapter/9/crossheading/activated-and-unactivated-allowance-basic-calculation-rules",
      "kind": "crossheading",
      "number": null,
      "heading": "Activated and unactivated allowance: basic calculation rules",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9"
    },
    {
      "path": "section/356JH",
      "kind": "section",
      "number": "356JH",
      "heading": "Activation of allowance: no change of equity share",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356JH",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/9/crossheading/activated-and-unactivated-allowance-basic-calculation-rules"
    },
    {
      "path": "section/356JHA",
      "kind": "section",
      "number": "356JHA",
      "heading": "The closing balance of unactivated allowance for an accounting period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356JHA",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9/crossheading/activated-and-unactivated-allowance-basic-calculation-rules"
    },
    {
      "path": "section/356JHB",
      "kind": "section",
      "number": "356JHB",
      "heading": "Carrying forward of unactivated allowance",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356JHB",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9/crossheading/activated-and-unactivated-allowance-basic-calculation-rules"
    },
    {
      "path": "part/8/chapter/9/crossheading/changes-in-equity-share-reference-periods",
      "kind": "crossheading",
      "number": null,
      "heading": "Changes in equity share: reference periods",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9"
    },
    {
      "path": "section/356JI",
      "kind": "section",
      "number": "356JI",
      "heading": "Reference periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356JI",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9/crossheading/changes-in-equity-share-reference-periods"
    },
    {
      "path": "part/8/chapter/9/crossheading/changes-in-equity-share-activation-of-allowance",
      "kind": "crossheading",
      "number": null,
      "heading": "Changes in equity share: activation of allowance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9"
    },
    {
      "path": "section/356JJ",
      "kind": "section",
      "number": "356JJ",
      "heading": "Activation of allowance: reference periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356JJ",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9/crossheading/changes-in-equity-share-activation-of-allowance"
    },
    {
      "path": "section/356JJA",
      "kind": "section",
      "number": "356JJA",
      "heading": "Unactivated amounts attributable to a reference period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356JJA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/9/crossheading/changes-in-equity-share-activation-of-allowance"
    },
    {
      "path": "section/356JJB",
      "kind": "section",
      "number": "356JJB",
      "heading": "Carry-forward of unactivated allowance from a reference period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356JJB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/9/crossheading/changes-in-equity-share-activation-of-allowance"
    },
    {
      "path": "part/8/chapter/9/crossheading/transfers-of-allowance-on-disposal-of-equity-share",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfers of allowance on disposal of equity share",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9"
    },
    {
      "path": "section/356JK",
      "kind": "section",
      "number": "356JK",
      "heading": "Disposal of equity share: transfer of allowance",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356JK",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/chapter/9/crossheading/transfers-of-allowance-on-disposal-of-equity-share"
    },
    {
      "path": "section/356JKA",
      "kind": "section",
      "number": "356JKA",
      "heading": "More than one disposal on a single day",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356JKA",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9/crossheading/transfers-of-allowance-on-disposal-of-equity-share"
    },
    {
      "path": "section/356JKB",
      "kind": "section",
      "number": "356JKB",
      "heading": "Effect of transfer of allowance for transferee",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356JKB",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9/crossheading/transfers-of-allowance-on-disposal-of-equity-share"
    },
    {
      "path": "part/8/chapter/9/crossheading/use-of-allowance-attributable-to-unlicensed-area",
      "kind": "crossheading",
      "number": null,
      "heading": "Use of allowance attributable to unlicensed area",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9"
    },
    {
      "path": "section/356JL",
      "kind": "section",
      "number": "356JL",
      "heading": "Use of allowance attributable to unlicensed area",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356JL",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9/crossheading/use-of-allowance-attributable-to-unlicensed-area"
    },
    {
      "path": "part/8/chapter/9/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9"
    },
    {
      "path": "section/356JM",
      "kind": "section",
      "number": "356JM",
      "heading": "Adjustments",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356JM",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9/crossheading/miscellaneous"
    },
    {
      "path": "section/356JMA",
      "kind": "section",
      "number": "356JMA",
      "heading": "Regulations amending percentage in section 356JF(2)",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356JMA",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9/crossheading/miscellaneous"
    },
    {
      "path": "part/8/chapter/9/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9"
    },
    {
      "path": "section/356JN",
      "kind": "section",
      "number": "356JN",
      "heading": "When capital expenditure is incurred",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356JN",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9/crossheading/interpretation"
    },
    {
      "path": "section/356JNA",
      "kind": "section",
      "number": "356JNA",
      "heading": "Licensed sub-areas",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356JNA",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9/crossheading/interpretation"
    },
    {
      "path": "section/356JNB",
      "kind": "section",
      "number": "356JNB",
      "heading": "Other definitions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356JNB",
      "extent": null,
      "status": null,
      "parent": "part/8/chapter/9/crossheading/interpretation"
    },
    {
      "path": "part/8ZA",
      "kind": "part",
      "number": "8ZA",
      "heading": "Oil contractors",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/8ZA/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8ZA"
    },
    {
      "path": "section/356K",
      "kind": "section",
      "number": "356K",
      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356K",
      "extent": null,
      "status": null,
      "parent": "part/8ZA/chapter/1"
    },
    {
      "path": "part/8ZA/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Basic definitions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8ZA"
    },
    {
      "path": "section/356L",
      "kind": "section",
      "number": "356L",
      "heading": "“Oil contractor activities” etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356L",
      "extent": null,
      "status": null,
      "parent": "part/8ZA/chapter/2"
    },
    {
      "path": "section/356LA",
      "kind": "section",
      "number": "356LA",
      "heading": "“Relevant asset”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356LA",
      "extent": null,
      "status": null,
      "parent": "part/8ZA/chapter/2"
    },
    {
      "path": "section/356LB",
      "kind": "section",
      "number": "356LB",
      "heading": "“Associated person”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356LB",
      "extent": null,
      "status": null,
      "parent": "part/8ZA/chapter/2"
    },
    {
      "path": "section/356LC",
      "kind": "section",
      "number": "356LC",
      "heading": "“Lease”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356LC",
      "extent": null,
      "status": null,
      "parent": "part/8ZA/chapter/2"
    },
    {
      "path": "section/356LD",
      "kind": "section",
      "number": "356LD",
      "heading": "“Contractor's ring fence profits”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356LD",
      "extent": null,
      "status": null,
      "parent": "part/8ZA/chapter/2"
    },
    {
      "path": "part/8ZA/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Deemed separate trade",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8ZA"
    },
    {
      "path": "section/356M",
      "kind": "section",
      "number": "356M",
      "heading": "Oil contractor activities treated as separate trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356M",
      "extent": null,
      "status": null,
      "parent": "part/8ZA/chapter/3"
    },
    {
      "path": "part/8ZA/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Calculation of profits",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8ZA"
    },
    {
      "path": "part/8ZA/chapter/4/crossheading/hire-of-relevant-assets",
      "kind": "crossheading",
      "number": null,
      "heading": "Hire of relevant assets",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8ZA/chapter/4"
    },
    {
      "path": "section/356N",
      "kind": "section",
      "number": "356N",
      "heading": "Restriction on hire etc of relevant assets to be brought into account",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356N",
      "extent": null,
      "status": null,
      "parent": "part/8ZA/chapter/4/crossheading/hire-of-relevant-assets"
    },
    {
      "path": "section/356NA",
      "kind": "section",
      "number": "356NA",
      "heading": "Restriction on hire: further provision",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356NA",
      "extent": null,
      "status": null,
      "parent": "part/8ZA/chapter/4/crossheading/hire-of-relevant-assets"
    },
    {
      "path": "part/8ZA/chapter/4/crossheading/loan-relationships",
      "kind": "crossheading",
      "number": null,
      "heading": "Loan relationships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8ZA/chapter/4"
    },
    {
      "path": "section/356NB",
      "kind": "section",
      "number": "356NB",
      "heading": "Restriction on debits to be brought into account",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356NB",
      "extent": null,
      "status": null,
      "parent": "part/8ZA/chapter/4/crossheading/loan-relationships"
    },
    {
      "path": "section/356NC",
      "kind": "section",
      "number": "356NC",
      "heading": "Restriction on credits to be brought into account",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356NC",
      "extent": null,
      "status": null,
      "parent": "part/8ZA/chapter/4/crossheading/loan-relationships"
    },
    {
      "path": "part/8ZA/chapter/4/crossheading/relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8ZA/chapter/4"
    },
    {
      "path": "section/356ND",
      "kind": "section",
      "number": "356ND",
      "heading": "Management expenses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356ND",
      "extent": null,
      "status": null,
      "parent": "part/8ZA/chapter/4/crossheading/relief"
    },
    {
      "path": "section/356NE",
      "kind": "section",
      "number": "356NE",
      "heading": "Losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356NE",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8ZA/chapter/4/crossheading/relief"
    },
    {
      "path": "section/356NF",
      "kind": "section",
      "number": "356NF",
      "heading": "Group relief and group relief for carried-forward losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356NF",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8ZA/chapter/4/crossheading/relief"
    },
    {
      "path": "section/356NG",
      "kind": "section",
      "number": "356NG",
      "heading": "Capital allowances",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356NG",
      "extent": null,
      "status": null,
      "parent": "part/8ZA/chapter/4/crossheading/relief"
    },
    {
      "path": "chapter/4/crossheading/restriction-on-obtaining-certain-deductions",
      "kind": "crossheading",
      "number": null,
      "heading": "Restriction on obtaining certain deductions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8ZA/chapter/4"
    },
    {
      "path": "section/356NH",
      "kind": "section",
      "number": "356NH",
      "heading": "Restriction on deductions from contractor's ring fence profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356NH",
      "extent": null,
      "status": null,
      "parent": "chapter/4/crossheading/restriction-on-obtaining-certain-deductions"
    },
    {
      "path": "section/356NI",
      "kind": "section",
      "number": "356NI",
      "heading": "Deductions allowances where company has contractor's ring fence profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356NI",
      "extent": null,
      "status": null,
      "parent": "chapter/4/crossheading/restriction-on-obtaining-certain-deductions"
    },
    {
      "path": "section/356NJ",
      "kind": "section",
      "number": "356NJ",
      "heading": "Modification of provisions restricting the use of losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356NJ",
      "extent": null,
      "status": null,
      "parent": "chapter/4/crossheading/restriction-on-obtaining-certain-deductions"
    },
    {
      "path": "part/8ZB",
      "kind": "part",
      "number": "8ZB",
      "heading": "Transactions in UK land",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/8ZB/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8ZB"
    },
    {
      "path": "section/356OA",
      "kind": "section",
      "number": "356OA",
      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356OA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8ZB/crossheading/introduction"
    },
    {
      "path": "part/8ZB/crossheading/amounts-treated-as-profits-of-a-trade",
      "kind": "crossheading",
      "number": null,
      "heading": "Amounts treated as profits of a trade",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8ZB"
    },
    {
      "path": "section/356OB",
      "kind": "section",
      "number": "356OB",
      "heading": "Disposals of land in the United Kingdom",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356OB",
      "extent": null,
      "status": null,
      "parent": "part/8ZB/crossheading/amounts-treated-as-profits-of-a-trade"
    },
    {
      "path": "section/356OC",
      "kind": "section",
      "number": "356OC",
      "heading": "Disposals of land: profits treated as trading profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356OC",
      "extent": null,
      "status": null,
      "parent": "part/8ZB/crossheading/amounts-treated-as-profits-of-a-trade"
    },
    {
      "path": "section/356OD",
      "kind": "section",
      "number": "356OD",
      "heading": "Disposals of property deriving its value from land in the United Kingdom",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356OD",
      "extent": null,
      "status": null,
      "parent": "part/8ZB/crossheading/amounts-treated-as-profits-of-a-trade"
    },
    {
      "path": "section/356OE",
      "kind": "section",
      "number": "356OE",
      "heading": "Disposals within section 356OD: profits treated as trading profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356OE",
      "extent": null,
      "status": null,
      "parent": "part/8ZB/crossheading/amounts-treated-as-profits-of-a-trade"
    },
    {
      "path": "section/356OF",
      "kind": "section",
      "number": "356OF",
      "heading": "Profits and losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356OF",
      "extent": null,
      "status": null,
      "parent": "part/8ZB/crossheading/amounts-treated-as-profits-of-a-trade"
    },
    {
      "path": "part/8ZB/crossheading/person-to-whom-profits-attributed",
      "kind": "crossheading",
      "number": null,
      "heading": "Person to whom profits attributed",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8ZB"
    },
    {
      "path": "section/356OG",
      "kind": "section",
      "number": "356OG",
      "heading": "The chargeable company",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356OG",
      "extent": null,
      "status": null,
      "parent": "part/8ZB/crossheading/person-to-whom-profits-attributed"
    },
    {
      "path": "part/8ZB/crossheading/antifragmentation",
      "kind": "crossheading",
      "number": null,
      "heading": "Anti-fragmentation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8ZB"
    },
    {
      "path": "section/356OH",
      "kind": "section",
      "number": "356OH",
      "heading": "Fragmented activities",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356OH",
      "extent": null,
      "status": null,
      "parent": "part/8ZB/crossheading/antifragmentation"
    },
    {
      "path": "part/8ZB/crossheading/calculation-of-profit-or-gain-on-disposal",
      "kind": "crossheading",
      "number": null,
      "heading": "Calculation of profit or gain on disposal",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8ZB"
    },
    {
      "path": "section/356OI",
      "kind": "section",
      "number": "356OI",
      "heading": "Calculation of profit or gain on disposal",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356OI",
      "extent": null,
      "status": null,
      "parent": "part/8ZB/crossheading/calculation-of-profit-or-gain-on-disposal"
    },
    {
      "path": "section/356OJ",
      "kind": "section",
      "number": "356OJ",
      "heading": "Apportionments",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356OJ",
      "extent": null,
      "status": null,
      "parent": "part/8ZB/crossheading/calculation-of-profit-or-gain-on-disposal"
    },
    {
      "path": "part/8ZB/crossheading/arrangements-for-avoiding-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Arrangements for avoiding tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8ZB"
    },
    {
      "path": "section/356OK",
      "kind": "section",
      "number": "356OK",
      "heading": "Arrangements for avoiding tax",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356OK",
      "extent": null,
      "status": null,
      "parent": "part/8ZB/crossheading/arrangements-for-avoiding-tax"
    },
    {
      "path": "part/8ZB/crossheading/exemption",
      "kind": "crossheading",
      "number": null,
      "heading": "Exemption",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8ZB"
    },
    {
      "path": "section/356OL",
      "kind": "section",
      "number": "356OL",
      "heading": "Profits attributable to period before relevant activities etc began",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356OL",
      "extent": null,
      "status": null,
      "parent": "part/8ZB/crossheading/exemption"
    },
    {
      "path": "part/8ZB/crossheading/other-supplementary-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Other supplementary provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8ZB"
    },
    {
      "path": "section/356OM",
      "kind": "section",
      "number": "356OM",
      "heading": "Tracing value",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356OM",
      "extent": null,
      "status": null,
      "parent": "part/8ZB/crossheading/other-supplementary-provisions"
    },
    {
      "path": "section/356ON",
      "kind": "section",
      "number": "356ON",
      "heading": "Relevance of transactions, arrangements, etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356ON",
      "extent": null,
      "status": null,
      "parent": "part/8ZB/crossheading/other-supplementary-provisions"
    },
    {
      "path": "part/8ZB/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8ZB"
    },
    {
      "path": "section/356OO",
      "kind": "section",
      "number": "356OO",
      "heading": "“Another person”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356OO",
      "extent": null,
      "status": null,
      "parent": "part/8ZB/crossheading/interpretation"
    },
    {
      "path": "section/356OP",
      "kind": "section",
      "number": "356OP",
      "heading": "“Arrangement”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356OP",
      "extent": null,
      "status": null,
      "parent": "part/8ZB/crossheading/interpretation"
    },
    {
      "path": "section/356OQ",
      "kind": "section",
      "number": "356OQ",
      "heading": "“Disposal”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356OQ",
      "extent": null,
      "status": null,
      "parent": "part/8ZB/crossheading/interpretation"
    },
    {
      "path": "section/356OR",
      "kind": "section",
      "number": "356OR",
      "heading": "“Land” and related expressions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356OR",
      "extent": null,
      "status": null,
      "parent": "part/8ZB/crossheading/interpretation"
    },
    {
      "path": "section/356OS",
      "kind": "section",
      "number": "356OS",
      "heading": "References to realising a gain",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356OS",
      "extent": null,
      "status": null,
      "parent": "part/8ZB/crossheading/interpretation"
    },
    {
      "path": "section/356OT",
      "kind": "section",
      "number": "356OT",
      "heading": "Related parties",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356OT",
      "extent": null,
      "status": null,
      "parent": "part/8ZB/crossheading/interpretation"
    },
    {
      "path": "part/8A",
      "kind": "part",
      "number": "8A",
      "heading": "Profits arising from the exploitation of patents etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/8A/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Reduced corporation tax rate for profits from patents etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8A"
    },
    {
      "path": "section/357A",
      "kind": "section",
      "number": "357A",
      "heading": "Election for special treatment of profits from patents etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8A/chapter/1"
    },
    {
      "path": "part/8A/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Qualifying companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8A"
    },
    {
      "path": "section/357B",
      "kind": "section",
      "number": "357B",
      "heading": "Meaning of “qualifying company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8A/chapter/2"
    },
    {
      "path": "section/357BA",
      "kind": "section",
      "number": "357BA",
      "heading": "Meaning of “exclusive licence”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BA",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2"
    },
    {
      "path": "section/357BB",
      "kind": "section",
      "number": "357BB",
      "heading": "Rights to which this Part applies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BB",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2"
    },
    {
      "path": "section/357BBA",
      "kind": "section",
      "number": "357BBA",
      "heading": "Rights to which this Part applies: EU rights",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BBA",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2"
    },
    {
      "path": "section/357BC",
      "kind": "section",
      "number": "357BC",
      "heading": "The development condition",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BC",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2"
    },
    {
      "path": "section/357BD",
      "kind": "section",
      "number": "357BD",
      "heading": "Meaning of “qualifying development”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BD",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2"
    },
    {
      "path": "section/357BE",
      "kind": "section",
      "number": "357BE",
      "heading": "The active ownership condition",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BE",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2"
    },
    {
      "path": "part/8A/chapter/2A",
      "kind": "chapter",
      "number": "2A",
      "heading": "Relevant IP profits: cases mentioned in section 357A(6)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8A"
    },
    {
      "path": "part/8A/chapter/2A/crossheading/steps-for-calculating-relevant-ip-profits-of-a-trade",
      "kind": "crossheading",
      "number": null,
      "heading": "Steps for calculating relevant IP profits of a trade",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2A"
    },
    {
      "path": "section/357BF",
      "kind": "section",
      "number": "357BF",
      "heading": "Relevant IP profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BF",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2A/crossheading/steps-for-calculating-relevant-ip-profits-of-a-trade"
    },
    {
      "path": "part/8A/chapter/2A/crossheading/finance-income",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2A"
    },
    {
      "path": "section/357BG",
      "kind": "section",
      "number": "357BG",
      "heading": "Finance income",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BG",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2A/crossheading/finance-income"
    },
    {
      "path": "part/8A/chapter/2A/crossheading/relevant-ip-income",
      "kind": "crossheading",
      "number": null,
      "heading": "Relevant IP income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2A"
    },
    {
      "path": "section/357BH",
      "kind": "section",
      "number": "357BH",
      "heading": "Relevant IP income",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BH",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2A/crossheading/relevant-ip-income"
    },
    {
      "path": "section/357BHA",
      "kind": "section",
      "number": "357BHA",
      "heading": "Notional royalty",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BHA",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2A/crossheading/relevant-ip-income"
    },
    {
      "path": "section/357BHB",
      "kind": "section",
      "number": "357BHB",
      "heading": "Excluded income",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BHB",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2A/crossheading/relevant-ip-income"
    },
    {
      "path": "section/357BHC",
      "kind": "section",
      "number": "357BHC",
      "heading": "Mixed sources of income",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BHC",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2A/crossheading/relevant-ip-income"
    },
    {
      "path": "part/8A/chapter/2A/crossheading/excluded-debits-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Excluded debits etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2A"
    },
    {
      "path": "section/357BI",
      "kind": "section",
      "number": "357BI",
      "heading": "Excluded debits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BI",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2A/crossheading/excluded-debits-etc"
    },
    {
      "path": "section/357BIA",
      "kind": "section",
      "number": "357BIA",
      "heading": "Certain amounts not to be deducted from sub-streams at Step 4 of section 357BF",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BIA",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2A/crossheading/excluded-debits-etc"
    },
    {
      "path": "part/8A/chapter/2A/crossheading/routine-return-figure",
      "kind": "crossheading",
      "number": null,
      "heading": "Routine return figure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2A"
    },
    {
      "path": "section/357BJ",
      "kind": "section",
      "number": "357BJ",
      "heading": "Routine return figure",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BJ",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2A/crossheading/routine-return-figure"
    },
    {
      "path": "section/357BJA",
      "kind": "section",
      "number": "357BJA",
      "heading": "Routine deductions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BJA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8A/chapter/2A/crossheading/routine-return-figure"
    },
    {
      "path": "section/357BJB",
      "kind": "section",
      "number": "357BJB",
      "heading": "Deductions that are not routine deductions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BJB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8A/chapter/2A/crossheading/routine-return-figure"
    },
    {
      "path": "part/8A/chapter/2A/crossheading/marketing-assets-return-figure",
      "kind": "crossheading",
      "number": null,
      "heading": "Marketing assets return figure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2A"
    },
    {
      "path": "section/357BK",
      "kind": "section",
      "number": "357BK",
      "heading": "Marketing assets return figure",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BK",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2A/crossheading/marketing-assets-return-figure"
    },
    {
      "path": "section/357BKA",
      "kind": "section",
      "number": "357BKA",
      "heading": "Notional marketing royalty",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BKA",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2A/crossheading/marketing-assets-return-figure"
    },
    {
      "path": "section/357BKB",
      "kind": "section",
      "number": "357BKB",
      "heading": "Actual marketing royalty",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BKB",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2A/crossheading/marketing-assets-return-figure"
    },
    {
      "path": "part/8A/chapter/2A/crossheading/rd-fraction",
      "kind": "crossheading",
      "number": null,
      "heading": "R&D fraction",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8A/chapter/2A"
    },
    {
      "path": "section/357BL",
      "kind": "section",
      "number": "357BL",
      "heading": "Introduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BL",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2A/crossheading/rd-fraction"
    },
    {
      "path": "section/357BLA",
      "kind": "section",
      "number": "357BLA",
      "heading": "The R&D fraction",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BLA",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2A/crossheading/rd-fraction"
    },
    {
      "path": "section/357BLB",
      "kind": "section",
      "number": "357BLB",
      "heading": "Qualifying expenditure on relevant R&D undertaken in-house",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BLB",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2A/crossheading/rd-fraction"
    },
    {
      "path": "section/357BLC",
      "kind": "section",
      "number": "357BLC",
      "heading": "Qualifying expenditure on relevant R&D sub-contracted to unconnected persons",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BLC",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2A/crossheading/rd-fraction"
    },
    {
      "path": "section/357BLD",
      "kind": "section",
      "number": "357BLD",
      "heading": "Qualifying expenditure on relevant R&D sub-contracted to connected persons",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BLD",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2A/crossheading/rd-fraction"
    },
    {
      "path": "section/357BLE",
      "kind": "section",
      "number": "357BLE",
      "heading": "Qualifying expenditure on acquisition of relevant qualifying IP rights",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BLE",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2A/crossheading/rd-fraction"
    },
    {
      "path": "section/357BLEA",
      "kind": "section",
      "number": "357BLEA",
      "heading": "Cases where the company is a party to a CSA",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BLEA",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2A/crossheading/rd-fraction"
    },
    {
      "path": "section/357BLF",
      "kind": "section",
      "number": "357BLF",
      "heading": "Meaning of the “relevant period” etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BLF",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2A/crossheading/rd-fraction"
    },
    {
      "path": "section/357BLG",
      "kind": "section",
      "number": "357BLG",
      "heading": "Cases where the company is a new entrant with insufficient information about pre-enactment expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BLG",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2A/crossheading/rd-fraction"
    },
    {
      "path": "section/357BLH",
      "kind": "section",
      "number": "357BLH",
      "heading": "R&D fraction: increase for exceptional circumstances",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BLH",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2A/crossheading/rd-fraction"
    },
    {
      "path": "part/8A/chapter/2A/crossheading/profits-arising-before-grant-of-right",
      "kind": "crossheading",
      "number": null,
      "heading": "Profits arising before grant of right",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2A"
    },
    {
      "path": "section/357BM",
      "kind": "section",
      "number": "357BM",
      "heading": "Profits arising before grant of right",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BM",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2A/crossheading/profits-arising-before-grant-of-right"
    },
    {
      "path": "part/8A/chapter/2A/crossheading/small-claims-treatment",
      "kind": "crossheading",
      "number": null,
      "heading": "Small claims treatment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2A"
    },
    {
      "path": "section/357BN",
      "kind": "section",
      "number": "357BN",
      "heading": "Small claims treatment",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BN",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2A/crossheading/small-claims-treatment"
    },
    {
      "path": "section/357BNA",
      "kind": "section",
      "number": "357BNA",
      "heading": "Notional royalty election",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BNA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8A/chapter/2A/crossheading/small-claims-treatment"
    },
    {
      "path": "section/357BNB",
      "kind": "section",
      "number": "357BNB",
      "heading": "Small claims figure election",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BNB",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2A/crossheading/small-claims-treatment"
    },
    {
      "path": "section/357BNC",
      "kind": "section",
      "number": "357BNC",
      "heading": "Global streaming election",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BNC",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2A/crossheading/small-claims-treatment"
    },
    {
      "path": "part/8A/chapter/2B",
      "kind": "chapter",
      "number": "2B",
      "heading": "Relevant IP profits: cases mentioned in section 357A(7): income from new IP",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8A"
    },
    {
      "path": "section/357BO",
      "kind": "section",
      "number": "357BO",
      "heading": "Relevant IP profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BO",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2B"
    },
    {
      "path": "section/357BP",
      "kind": "section",
      "number": "357BP",
      "heading": "Meaning of “new qualifying IP right” and “old qualifying IP right”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BP",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8A/chapter/2B"
    },
    {
      "path": "section/357BQ",
      "kind": "section",
      "number": "357BQ",
      "heading": "The modifications",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BQ",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/2B"
    },
    {
      "path": "part/8A/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Relevant IP profits : cases mentioned in section 357A(7): no income from new IP",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8A"
    },
    {
      "path": "part/8A/chapter/3/crossheading/steps-for-calculating-relevant-ip-profits-of-a-trade",
      "kind": "crossheading",
      "number": null,
      "heading": "Steps for calculating relevant IP profits of a trade",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/3"
    },
    {
      "path": "section/357C",
      "kind": "section",
      "number": "357C",
      "heading": "Relevant IP profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357C",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8A/chapter/3/crossheading/steps-for-calculating-relevant-ip-profits-of-a-trade"
    },
    {
      "path": "part/8A/chapter/3/crossheading/total-gross-income-of-trade",
      "kind": "crossheading",
      "number": null,
      "heading": "Total gross income of trade",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/3"
    },
    {
      "path": "section/357CA",
      "kind": "section",
      "number": "357CA",
      "heading": "Total gross income of a trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357CA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8A/chapter/3/crossheading/total-gross-income-of-trade"
    },
    {
      "path": "section/357CB",
      "kind": "section",
      "number": "357CB",
      "heading": "Finance income",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357CB",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8A/chapter/3/crossheading/total-gross-income-of-trade"
    },
    {
      "path": "part/8A/chapter/3/crossheading/relevant-ip-income",
      "kind": "crossheading",
      "number": null,
      "heading": "Relevant IP income",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8A/chapter/3"
    },
    {
      "path": "section/357CC",
      "kind": "section",
      "number": "357CC",
      "heading": "Relevant IP income",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357CC",
      "extent": null,
      "status": "repealed",
      "parent": "part/8A/chapter/3/crossheading/relevant-ip-income"
    },
    {
      "path": "section/357CD",
      "kind": "section",
      "number": "357CD",
      "heading": "Notional royalty",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357CD",
      "extent": null,
      "status": "repealed",
      "parent": "part/8A/chapter/3/crossheading/relevant-ip-income"
    },
    {
      "path": "section/357CE",
      "kind": "section",
      "number": "357CE",
      "heading": "Excluded income",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357CE",
      "extent": null,
      "status": "repealed",
      "parent": "part/8A/chapter/3/crossheading/relevant-ip-income"
    },
    {
      "path": "section/357CF",
      "kind": "section",
      "number": "357CF",
      "heading": "Mixed sources of income",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357CF",
      "extent": null,
      "status": "repealed",
      "parent": "part/8A/chapter/3/crossheading/relevant-ip-income"
    },
    {
      "path": "part/8A/chapter/3/crossheading/calculating-profits-of-trade",
      "kind": "crossheading",
      "number": null,
      "heading": "Calculating profits of trade",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8A/chapter/3"
    },
    {
      "path": "section/357CG",
      "kind": "section",
      "number": "357CG",
      "heading": "Adjustments in calculating profits of trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357CG",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8A/chapter/3/crossheading/calculating-profits-of-trade"
    },
    {
      "path": "section/357CH",
      "kind": "section",
      "number": "357CH",
      "heading": "Shortfall in R&D expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357CH",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/3/crossheading/calculating-profits-of-trade"
    },
    {
      "path": "section/357CHA",
      "kind": "section",
      "number": "357CHA",
      "heading": "Shortfall in qualifying expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357CHA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8A/chapter/3/crossheading/calculating-profits-of-trade"
    },
    {
      "path": "part/8A/chapter/3/crossheading/routine-return-figure",
      "kind": "crossheading",
      "number": null,
      "heading": "Routine return figure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/3"
    },
    {
      "path": "section/357CI",
      "kind": "section",
      "number": "357CI",
      "heading": "Routine return figure",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357CI",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8A/chapter/3/crossheading/routine-return-figure"
    },
    {
      "path": "section/357CJ",
      "kind": "section",
      "number": "357CJ",
      "heading": "Routine deductions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357CJ",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8A/chapter/3/crossheading/routine-return-figure"
    },
    {
      "path": "section/357CK",
      "kind": "section",
      "number": "357CK",
      "heading": "Deductions that are not routine deductions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357CK",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8A/chapter/3/crossheading/routine-return-figure"
    },
    {
      "path": "part/8A/chapter/3/crossheading/election-for-small-claims-treatment",
      "kind": "crossheading",
      "number": null,
      "heading": "Election for small claims treatment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/3"
    },
    {
      "path": "section/357CL",
      "kind": "section",
      "number": "357CL",
      "heading": "Companies eligible to elect for small claims treatment",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357CL",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8A/chapter/3/crossheading/election-for-small-claims-treatment"
    },
    {
      "path": "section/357CM",
      "kind": "section",
      "number": "357CM",
      "heading": "Small claims amount",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357CM",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8A/chapter/3/crossheading/election-for-small-claims-treatment"
    },
    {
      "path": "part/8A/chapter/3/crossheading/marketing-assets-return-figure",
      "kind": "crossheading",
      "number": null,
      "heading": "Marketing assets return figure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/3"
    },
    {
      "path": "section/357CN",
      "kind": "section",
      "number": "357CN",
      "heading": "Marketing assets return figure",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357CN",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/3/crossheading/marketing-assets-return-figure"
    },
    {
      "path": "section/357CO",
      "kind": "section",
      "number": "357CO",
      "heading": "Notional marketing royalty",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357CO",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/3/crossheading/marketing-assets-return-figure"
    },
    {
      "path": "section/357CP",
      "kind": "section",
      "number": "357CP",
      "heading": "Actual marketing royalty",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357CP",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/3/crossheading/marketing-assets-return-figure"
    },
    {
      "path": "part/8A/chapter/3/crossheading/profits-arising-before-grant-of-right",
      "kind": "crossheading",
      "number": null,
      "heading": "Profits arising before grant of right",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/3"
    },
    {
      "path": "section/357CQ",
      "kind": "section",
      "number": "357CQ",
      "heading": "Profits arising before grant of right",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357CQ",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/3/crossheading/profits-arising-before-grant-of-right"
    },
    {
      "path": "part/8A/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Streaming",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8A"
    },
    {
      "path": "section/357D",
      "kind": "section",
      "number": "357D",
      "heading": "Alternative method of calculating relevant IP profits: “streaming”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357D",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8A/chapter/4"
    },
    {
      "path": "section/357DA",
      "kind": "section",
      "number": "357DA",
      "heading": "Relevant IP profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357DA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8A/chapter/4"
    },
    {
      "path": "section/357DB",
      "kind": "section",
      "number": "357DB",
      "heading": "Method of allocation",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357DB",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/4"
    },
    {
      "path": "section/357DC",
      "kind": "section",
      "number": "357DC",
      "heading": "The mandatory streaming conditions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357DC",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8A/chapter/4"
    },
    {
      "path": "part/8A/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Relevant IP losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8A"
    },
    {
      "path": "section/357E",
      "kind": "section",
      "number": "357E",
      "heading": "Company with relevant IP losses: set-off amount",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357E",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/5"
    },
    {
      "path": "section/357EA",
      "kind": "section",
      "number": "357EA",
      "heading": "Effect of set-off amount on company with more than one trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357EA",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/5"
    },
    {
      "path": "section/357EB",
      "kind": "section",
      "number": "357EB",
      "heading": "Allocation of set-off amount within a group",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357EB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8A/chapter/5"
    },
    {
      "path": "section/357EC",
      "kind": "section",
      "number": "357EC",
      "heading": "Carry-forward of set-off amount",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357EC",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/5"
    },
    {
      "path": "section/357ED",
      "kind": "section",
      "number": "357ED",
      "heading": "Company ceasing to carry on trade, etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357ED",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8A/chapter/5"
    },
    {
      "path": "section/357EE",
      "kind": "section",
      "number": "357EE",
      "heading": "Transfer of a trade between group members",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357EE",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/5"
    },
    {
      "path": "section/357EF",
      "kind": "section",
      "number": "357EF",
      "heading": "Payments between group members in consequence of section 357EB",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357EF",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/5"
    },
    {
      "path": "part/8A/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Anti-avoidance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8A"
    },
    {
      "path": "part/8A/chapter/6/crossheading/licences-conferring-exclusive-rights",
      "kind": "crossheading",
      "number": null,
      "heading": "Licences conferring exclusive rights",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/6"
    },
    {
      "path": "section/357F",
      "kind": "section",
      "number": "357F",
      "heading": "Licences conferring exclusive rights",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357F",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/6/crossheading/licences-conferring-exclusive-rights"
    },
    {
      "path": "part/8A/chapter/6/crossheading/incorporation-of-qualifying-items",
      "kind": "crossheading",
      "number": null,
      "heading": "Incorporation of qualifying items",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/6"
    },
    {
      "path": "section/357FA",
      "kind": "section",
      "number": "357FA",
      "heading": "Incorporation of qualifying items",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357FA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8A/chapter/6/crossheading/incorporation-of-qualifying-items"
    },
    {
      "path": "part/8A/chapter/6/crossheading/tax-advantage-schemes",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax advantage schemes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/6"
    },
    {
      "path": "section/357FB",
      "kind": "section",
      "number": "357FB",
      "heading": "Tax advantage schemes",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357FB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8A/chapter/6/crossheading/tax-advantage-schemes"
    },
    {
      "path": "part/8A/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "Supplementary",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8A"
    },
    {
      "path": "part/8A/chapter/7/crossheading/elections-under-section-357a",
      "kind": "crossheading",
      "number": null,
      "heading": "Elections under section 357A",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/7"
    },
    {
      "path": "section/357G",
      "kind": "section",
      "number": "357G",
      "heading": "Making of election under section 357A(1) or (11)(b)",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357G",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8A/chapter/7/crossheading/elections-under-section-357a"
    },
    {
      "path": "section/357GA",
      "kind": "section",
      "number": "357GA",
      "heading": "Revocation of election made under section 357A(1)",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357GA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8A/chapter/7/crossheading/elections-under-section-357a"
    },
    {
      "path": "part/8A/chapter/7/crossheading/partnerships",
      "kind": "crossheading",
      "number": null,
      "heading": "Partnerships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/7"
    },
    {
      "path": "section/357GB",
      "kind": "section",
      "number": "357GB",
      "heading": "Application of this Part in relation to partnerships",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357GB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8A/chapter/7/crossheading/partnerships"
    },
    {
      "path": "part/8A/chapter/7/crossheading/costsharing-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "Cost-sharing arrangements",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8A/chapter/7"
    },
    {
      "path": "section/357GC",
      "kind": "section",
      "number": "357GC",
      "heading": "Meaning of “cost-sharing arrangement",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357GC",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8A/chapter/7/crossheading/costsharing-arrangements"
    },
    {
      "path": "section/357GCZA",
      "kind": "section",
      "number": "357GCZA",
      "heading": "Qualifying IP right held by another party to CSA",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357GCZA",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/7/crossheading/costsharing-arrangements"
    },
    {
      "path": "section/357GCZB",
      "kind": "section",
      "number": "357GCZB",
      "heading": "Exclusive licence held by another party to CSA",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357GCZB",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/7/crossheading/costsharing-arrangements"
    },
    {
      "path": "section/357GCZC",
      "kind": "section",
      "number": "357GCZC",
      "heading": "R&D undertaken or contracted out by another party to CSA",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357GCZC",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/7/crossheading/costsharing-arrangements"
    },
    {
      "path": "section/357GCZD",
      "kind": "section",
      "number": "357GCZD",
      "heading": "Acquisition of qualifying IP rights etc by another party to CSA",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357GCZD",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/7/crossheading/costsharing-arrangements"
    },
    {
      "path": "section/357GCZE",
      "kind": "section",
      "number": "357GCZE",
      "heading": "Treatment of expenditure in connection with formation of CSA etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357GCZE",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/7/crossheading/costsharing-arrangements"
    },
    {
      "path": "section/357GCZF",
      "kind": "section",
      "number": "357GCZF",
      "heading": "Treatment of income in connection with formation of CSA etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357GCZF",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/7/crossheading/costsharing-arrangements"
    },
    {
      "path": "chapter/7/crossheading/transferred-trades",
      "kind": "crossheading",
      "number": null,
      "heading": "Transferred trades",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/7"
    },
    {
      "path": "section/357GCA",
      "kind": "section",
      "number": "357GCA",
      "heading": "Application of this Part in relation to transferred trades",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357GCA",
      "extent": null,
      "status": null,
      "parent": "chapter/7/crossheading/transferred-trades"
    },
    {
      "path": "part/8A/chapter/7/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/7"
    },
    {
      "path": "section/357GD",
      "kind": "section",
      "number": "357GD",
      "heading": "Meaning of “group”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357GD",
      "extent": null,
      "status": null,
      "parent": "part/8A/chapter/7/crossheading/interpretation"
    },
    {
      "path": "section/357GE",
      "kind": "section",
      "number": "357GE",
      "heading": "Other interpretation",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357GE",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8A/chapter/7/crossheading/interpretation"
    },
    {
      "path": "part/8B",
      "kind": "part",
      "number": "8B",
      "heading": "Trading profits taxable at the Northern Ireland rate",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/8B/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introductory",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B"
    },
    {
      "path": "section/357H",
      "kind": "section",
      "number": "357H",
      "heading": "Introduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357H",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B/chapter/1"
    },
    {
      "path": "part/8B/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "The Northern Ireland rate",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B"
    },
    {
      "path": "section/357I",
      "kind": "section",
      "number": "357I",
      "heading": "The Northern Ireland rate",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357I",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/2"
    },
    {
      "path": "section/357IA",
      "kind": "section",
      "number": "357IA",
      "heading": "Power of Northern Ireland Assembly to set Northern Ireland rate",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357IA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B/chapter/2"
    },
    {
      "path": "part/8B/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Northern Ireland rate applied to Northern Ireland profits and losses",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B"
    },
    {
      "path": "part/8B/chapter/3/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/3"
    },
    {
      "path": "section/357J",
      "kind": "section",
      "number": "357J",
      "heading": "Introductory",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357J",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/3/crossheading/introductory"
    },
    {
      "path": "part/8B/chapter/3/crossheading/profits-chargeable-to-corporation-tax-and-rates",
      "kind": "crossheading",
      "number": null,
      "heading": "Profits chargeable to corporation tax and rates",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/3"
    },
    {
      "path": "section/357JA",
      "kind": "section",
      "number": "357JA",
      "heading": "Profits chargeable to corporation tax and rates",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357JA",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/3/crossheading/profits-chargeable-to-corporation-tax-and-rates"
    },
    {
      "path": "part/8B/chapter/3/crossheading/loss-relief-in-relation-to-northern-ireland-profits-and-losses-section-37",
      "kind": "crossheading",
      "number": null,
      "heading": "Loss relief in relation to Northern Ireland profits and losses: Chapter 2 of Part 4",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B/chapter/3"
    },
    {
      "path": "section/357JB",
      "kind": "section",
      "number": "357JB",
      "heading": "Availability of relief",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357JB",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/3/crossheading/loss-relief-in-relation-to-northern-ireland-profits-and-losses-section-37"
    },
    {
      "path": "section/357JC",
      "kind": "section",
      "number": "357JC",
      "heading": "Restriction on deductions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357JC",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/3/crossheading/loss-relief-in-relation-to-northern-ireland-profits-and-losses-section-37"
    },
    {
      "path": "part/8B/chapter/3/crossheading/loss-relief-in-relation-to-northern-ireland-profits-and-losses-section-45",
      "kind": "crossheading",
      "number": null,
      "heading": "Loss relief in relation to Northern Ireland profits and losses: section 45",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B/chapter/3"
    },
    {
      "path": "section/357JD",
      "kind": "section",
      "number": "357JD",
      "heading": "Availability of relief",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357JD",
      "extent": null,
      "status": "repealed",
      "parent": "part/8B/chapter/3/crossheading/loss-relief-in-relation-to-northern-ireland-profits-and-losses-section-45"
    },
    {
      "path": "section/357JE",
      "kind": "section",
      "number": "357JE",
      "heading": "Restriction on deductions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357JE",
      "extent": null,
      "status": "repealed",
      "parent": "part/8B/chapter/3/crossheading/loss-relief-in-relation-to-northern-ireland-profits-and-losses-section-45"
    },
    {
      "path": "part/8B/chapter/3/crossheading/loss-relief-in-relation-to-northern-ireland-profits-and-losses-part-5",
      "kind": "crossheading",
      "number": null,
      "heading": "Loss relief in relation to Northern Ireland profits and losses: Part 5",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/3"
    },
    {
      "path": "section/357JF",
      "kind": "section",
      "number": "357JF",
      "heading": "Availability of relief",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357JF",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/3/crossheading/loss-relief-in-relation-to-northern-ireland-profits-and-losses-part-5"
    },
    {
      "path": "section/357JG",
      "kind": "section",
      "number": "357JG",
      "heading": "Restriction on deductions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357JG",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/3/crossheading/loss-relief-in-relation-to-northern-ireland-profits-and-losses-part-5"
    },
    {
      "path": "section/357JH",
      "kind": "section",
      "number": "357JH",
      "heading": "Modifications of Chapter 4 of Part 5",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357JH",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/3/crossheading/loss-relief-in-relation-to-northern-ireland-profits-and-losses-part-5"
    },
    {
      "path": "chapter/3/crossheading/loss-relief-in-relation-to-northern-ireland-profits-and-losses-part-5a",
      "kind": "crossheading",
      "number": null,
      "heading": "Loss relief in relation to Northern Ireland profits and losses: Part 5A",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/3"
    },
    {
      "path": "section/357JHA",
      "kind": "section",
      "number": "357JHA",
      "heading": "Availability of relief",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357JHA",
      "extent": null,
      "status": null,
      "parent": "chapter/3/crossheading/loss-relief-in-relation-to-northern-ireland-profits-and-losses-part-5a"
    },
    {
      "path": "section/357JHB",
      "kind": "section",
      "number": "357JHB",
      "heading": "Restriction on deductions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357JHB",
      "extent": null,
      "status": null,
      "parent": "chapter/3/crossheading/loss-relief-in-relation-to-northern-ireland-profits-and-losses-part-5a"
    },
    {
      "path": "section/357JHC",
      "kind": "section",
      "number": "357JHC",
      "heading": "Modifications of Chapter 4 of Part 5A",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357JHC",
      "extent": null,
      "status": null,
      "parent": "chapter/3/crossheading/loss-relief-in-relation-to-northern-ireland-profits-and-losses-part-5a"
    },
    {
      "path": "section/357JHD",
      "kind": "section",
      "number": "357JHD",
      "heading": "Modifications of Chapter 5 of Part 5A",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357JHD",
      "extent": null,
      "status": null,
      "parent": "chapter/3/crossheading/loss-relief-in-relation-to-northern-ireland-profits-and-losses-part-5a"
    },
    {
      "path": "part/8B/chapter/3/crossheading/transfers-of-trade-without-a-change-of-ownership-chapter-1-of-part-22",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfers of trade without a change of ownership: Chapter 1 of Part 22",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/3"
    },
    {
      "path": "section/357JI",
      "kind": "section",
      "number": "357JI",
      "heading": "Transfers of trade without a change of ownership",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357JI",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B/chapter/3/crossheading/transfers-of-trade-without-a-change-of-ownership-chapter-1-of-part-22"
    },
    {
      "path": "part/8B/chapter/3/crossheading/restricted-deductions",
      "kind": "crossheading",
      "number": null,
      "heading": "Restricted deductions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/3"
    },
    {
      "path": "section/357JJ",
      "kind": "section",
      "number": "357JJ",
      "heading": "Restricted deduction: Northern Ireland rate lower than main rate",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357JJ",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B/chapter/3/crossheading/restricted-deductions"
    },
    {
      "path": "part/8B/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Basic definitions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B"
    },
    {
      "path": "part/8B/chapter/4/crossheading/application-of-chapter",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of Chapter",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/4"
    },
    {
      "path": "section/357K",
      "kind": "section",
      "number": "357K",
      "heading": "Application of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357K",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/4/crossheading/application-of-chapter"
    },
    {
      "path": "part/8B/chapter/4/crossheading/meaning-of-northern-ireland-company",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “Northern Ireland company”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/4"
    },
    {
      "path": "section/357KA",
      "kind": "section",
      "number": "357KA",
      "heading": "“Northern Ireland company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357KA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B/chapter/4/crossheading/meaning-of-northern-ireland-company"
    },
    {
      "path": "part/8B/chapter/4/crossheading/meaning-of-qualifying-trade",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “qualifying trade”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/4"
    },
    {
      "path": "section/357KB",
      "kind": "section",
      "number": "357KB",
      "heading": "“Qualifying trade”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357KB",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/4/crossheading/meaning-of-qualifying-trade"
    },
    {
      "path": "part/8B/chapter/4/crossheading/meaning-of-sme",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “SME”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/4"
    },
    {
      "path": "section/357KC",
      "kind": "section",
      "number": "357KC",
      "heading": "“SME”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357KC",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/4/crossheading/meaning-of-sme"
    },
    {
      "path": "part/8B/chapter/4/crossheading/meaning-of-northern-ireland-employer",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “Northern Ireland employer”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/4"
    },
    {
      "path": "section/357KD",
      "kind": "section",
      "number": "357KD",
      "heading": "“Northern Ireland employer”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357KD",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/4/crossheading/meaning-of-northern-ireland-employer"
    },
    {
      "path": "section/357KE",
      "kind": "section",
      "number": "357KE",
      "heading": "Northern Ireland workforce conditions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357KE",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B/chapter/4/crossheading/meaning-of-northern-ireland-employer"
    },
    {
      "path": "chapter/4/crossheading/meaning-of-disqualified-close-company",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “disqualified close company”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/4"
    },
    {
      "path": "section/357KEA",
      "kind": "section",
      "number": "357KEA",
      "heading": "“Disqualified close company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357KEA",
      "extent": null,
      "status": null,
      "parent": "chapter/4/crossheading/meaning-of-disqualified-close-company"
    },
    {
      "path": "part/8B/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Northern Ireland regional establishments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B"
    },
    {
      "path": "part/8B/chapter/5/crossheading/general",
      "kind": "crossheading",
      "number": null,
      "heading": "General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/5"
    },
    {
      "path": "section/357L",
      "kind": "section",
      "number": "357L",
      "heading": "Northern Ireland regional establishments of companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357L",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/5/crossheading/general"
    },
    {
      "path": "part/8B/chapter/5/crossheading/circumstances-where-there-is-no-nire",
      "kind": "crossheading",
      "number": null,
      "heading": "Circumstances where there is no NIRE",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/5"
    },
    {
      "path": "section/357LA",
      "kind": "section",
      "number": "357LA",
      "heading": "Agent of independent status",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357LA",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/5/crossheading/circumstances-where-there-is-no-nire"
    },
    {
      "path": "section/357LB",
      "kind": "section",
      "number": "357LB",
      "heading": "Alternative finance arrangements",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357LB",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/5/crossheading/circumstances-where-there-is-no-nire"
    },
    {
      "path": "part/8B/chapter/5/crossheading/brokers",
      "kind": "crossheading",
      "number": null,
      "heading": "Brokers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/5"
    },
    {
      "path": "section/357LC",
      "kind": "section",
      "number": "357LC",
      "heading": "The independent broker condition",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357LC",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/5/crossheading/brokers"
    },
    {
      "path": "part/8B/chapter/5/crossheading/investment-managers",
      "kind": "crossheading",
      "number": null,
      "heading": "Investment managers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/5"
    },
    {
      "path": "section/357LD",
      "kind": "section",
      "number": "357LD",
      "heading": "The independent investment manager conditions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357LD",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/5/crossheading/investment-managers"
    },
    {
      "path": "section/357LE",
      "kind": "section",
      "number": "357LE",
      "heading": "Investment managers: the 20% rule",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357LE",
      "extent": null,
      "status": "repealed",
      "parent": "part/8B/chapter/5/crossheading/investment-managers"
    },
    {
      "path": "section/357LF",
      "kind": "section",
      "number": "357LF",
      "heading": "Section 357LE: interpretation",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357LF",
      "extent": null,
      "status": "repealed",
      "parent": "part/8B/chapter/5/crossheading/investment-managers"
    },
    {
      "path": "section/357LG",
      "kind": "section",
      "number": "357LG",
      "heading": "Application of 20% rule to collective investment schemes",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357LG",
      "extent": null,
      "status": "repealed",
      "parent": "part/8B/chapter/5/crossheading/investment-managers"
    },
    {
      "path": "section/357LH",
      "kind": "section",
      "number": "357LH",
      "heading": "Meaning of “investment manager” and “investment transaction”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357LH",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/5/crossheading/investment-managers"
    },
    {
      "path": "part/8B/chapter/5/crossheading/lloyds-agents",
      "kind": "crossheading",
      "number": null,
      "heading": "Lloyd's agents",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/5"
    },
    {
      "path": "section/357LI",
      "kind": "section",
      "number": "357LI",
      "heading": "Lloyd's agents",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357LI",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/5/crossheading/lloyds-agents"
    },
    {
      "path": "part/8B/chapter/5/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/5"
    },
    {
      "path": "section/357LJ",
      "kind": "section",
      "number": "357LJ",
      "heading": "Investment managers: disregard of certain chargeable profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357LJ",
      "extent": null,
      "status": "repealed",
      "parent": "part/8B/chapter/5/crossheading/supplementary"
    },
    {
      "path": "section/357LK",
      "kind": "section",
      "number": "357LK",
      "heading": "Miscellaneous",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357LK",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/5/crossheading/supplementary"
    },
    {
      "path": "part/8B/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Northern Ireland profits and losses etc: SMEs that are Northern Ireland employers",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B"
    },
    {
      "path": "section/357M",
      "kind": "section",
      "number": "357M",
      "heading": "Introductory",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357M",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B/chapter/6"
    },
    {
      "path": "section/357MA",
      "kind": "section",
      "number": "357MA",
      "heading": "Northern Ireland profits or losses and mainstream profits or losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357MA",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/6"
    },
    {
      "path": "section/357MB",
      "kind": "section",
      "number": "357MB",
      "heading": "Profit imputed to back-office activities",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357MB",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/6"
    },
    {
      "path": "part/8B/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "Northern Ireland profits and losses etc: SMEs that are not Northern Ireland employers and large companies",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B"
    },
    {
      "path": "part/8B/chapter/7/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B/chapter/7"
    },
    {
      "path": "section/357N",
      "kind": "section",
      "number": "357N",
      "heading": "Introductory",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357N",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B/chapter/7/crossheading/introductory"
    },
    {
      "path": "part/8B/chapter/7/crossheading/northern-ireland-profits-or-losses-and-mainstream-profits-or-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "Northern Ireland profits or losses and mainstream profits or losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/7"
    },
    {
      "path": "section/357NA",
      "kind": "section",
      "number": "357NA",
      "heading": "Northern Ireland profits or losses and mainstream profits or losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357NA",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/7/crossheading/northern-ireland-profits-or-losses-and-mainstream-profits-or-losses"
    },
    {
      "path": "section/357NB",
      "kind": "section",
      "number": "357NB",
      "heading": "Profit imputed to Northern Ireland back-office activities",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357NB",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/7/crossheading/northern-ireland-profits-or-losses-and-mainstream-profits-or-losses"
    },
    {
      "path": "part/8B/chapter/7/crossheading/the-separate-enterprise-principle",
      "kind": "crossheading",
      "number": null,
      "heading": "The separate enterprise principle",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/7"
    },
    {
      "path": "section/357NC",
      "kind": "section",
      "number": "357NC",
      "heading": "The separate enterprise principle",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357NC",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/7/crossheading/the-separate-enterprise-principle"
    },
    {
      "path": "section/357ND",
      "kind": "section",
      "number": "357ND",
      "heading": "Transactions treated as being on arm's length terms",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357ND",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/7/crossheading/the-separate-enterprise-principle"
    },
    {
      "path": "section/357NE",
      "kind": "section",
      "number": "357NE",
      "heading": "Provision of goods or services for NIRE",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357NE",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/7/crossheading/the-separate-enterprise-principle"
    },
    {
      "path": "part/8B/chapter/7/crossheading/rules-about-deductions-and-receipts",
      "kind": "crossheading",
      "number": null,
      "heading": "Rules about deductions and receipts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/7"
    },
    {
      "path": "section/357NF",
      "kind": "section",
      "number": "357NF",
      "heading": "Allowable deductions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357NF",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/7/crossheading/rules-about-deductions-and-receipts"
    },
    {
      "path": "section/357NG",
      "kind": "section",
      "number": "357NG",
      "heading": "Deductions attributable to the NIRE for costs",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357NG",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/7/crossheading/rules-about-deductions-and-receipts"
    },
    {
      "path": "section/357NH",
      "kind": "section",
      "number": "357NH",
      "heading": "Payments and receipts in respect of intangible assets",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357NH",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/7/crossheading/rules-about-deductions-and-receipts"
    },
    {
      "path": "section/357NI",
      "kind": "section",
      "number": "357NI",
      "heading": "Interest or other financing costs and receipts",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357NI",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/7/crossheading/rules-about-deductions-and-receipts"
    },
    {
      "path": "part/8B/chapter/7/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/7"
    },
    {
      "path": "section/357NJ",
      "kind": "section",
      "number": "357NJ",
      "heading": "Losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357NJ",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/7/crossheading/supplementary"
    },
    {
      "path": "section/357NK",
      "kind": "section",
      "number": "357NK",
      "heading": "Trade includes office",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357NK",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/7/crossheading/supplementary"
    },
    {
      "path": "part/8B/chapter/8",
      "kind": "chapter",
      "number": "8",
      "heading": "Intangible fixed assets",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B"
    },
    {
      "path": "part/8B/chapter/8/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/8"
    },
    {
      "path": "section/357O",
      "kind": "section",
      "number": "357O",
      "heading": "Introductory",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357O",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/8/crossheading/introductory"
    },
    {
      "path": "part/8B/chapter/8/crossheading/calculating-northern-ireland-profits-or-northern-ireland-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "Calculating Northern Ireland profits or Northern Ireland losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/8"
    },
    {
      "path": "section/357OA",
      "kind": "section",
      "number": "357OA",
      "heading": "Rules affecting calculation of Northern Ireland profits or losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357OA",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/8/crossheading/calculating-northern-ireland-profits-or-northern-ireland-losses"
    },
    {
      "path": "part/8B/chapter/8/crossheading/northern-ireland-intangibles-credits-and-northern-ireland-intangibles-debits",
      "kind": "crossheading",
      "number": null,
      "heading": "Northern Ireland intangibles credits and Northern Ireland intangibles debits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/8"
    },
    {
      "path": "section/357OB",
      "kind": "section",
      "number": "357OB",
      "heading": "Northern Ireland intangibles credits and debits: SMEs that are Northern Ireland employers",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357OB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B/chapter/8/crossheading/northern-ireland-intangibles-credits-and-northern-ireland-intangibles-debits"
    },
    {
      "path": "section/357OC",
      "kind": "section",
      "number": "357OC",
      "heading": "Northern Ireland intangibles credits and debits: SMEs that are not Northern Ireland employers and large companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357OC",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B/chapter/8/crossheading/northern-ireland-intangibles-credits-and-northern-ireland-intangibles-debits"
    },
    {
      "path": "part/8B/chapter/8/crossheading/realisation-credits-and-realisation-debits",
      "kind": "crossheading",
      "number": null,
      "heading": "Realisation credits and realisation debits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/8"
    },
    {
      "path": "section/357OD",
      "kind": "section",
      "number": "357OD",
      "heading": "“Realisation credit” and “realisation debit”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357OD",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/8/crossheading/realisation-credits-and-realisation-debits"
    },
    {
      "path": "section/357OE",
      "kind": "section",
      "number": "357OE",
      "heading": "The Northern Ireland element of a realisation credit or debit",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357OE",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/8/crossheading/realisation-credits-and-realisation-debits"
    },
    {
      "path": "section/357OF",
      "kind": "section",
      "number": "357OF",
      "heading": "Northern Ireland element: general rule",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357OF",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/8/crossheading/realisation-credits-and-realisation-debits"
    },
    {
      "path": "section/357OG",
      "kind": "section",
      "number": "357OG",
      "heading": "Northern Ireland element: credits where roll-over relief involved",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357OG",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/8/crossheading/realisation-credits-and-realisation-debits"
    },
    {
      "path": "part/8B/chapter/8/crossheading/precommencement-assets",
      "kind": "crossheading",
      "number": null,
      "heading": "Pre-commencement assets",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/8"
    },
    {
      "path": "section/357OH",
      "kind": "section",
      "number": "357OH",
      "heading": "Pre-commencement asset",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357OH",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/8/crossheading/precommencement-assets"
    },
    {
      "path": "section/357OI",
      "kind": "section",
      "number": "357OI",
      "heading": "Goodwill",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357OI",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/8/crossheading/precommencement-assets"
    },
    {
      "path": "section/357OJ",
      "kind": "section",
      "number": "357OJ",
      "heading": "Assets representing production expenditure on films",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357OJ",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/8/crossheading/precommencement-assets"
    },
    {
      "path": "section/357OK",
      "kind": "section",
      "number": "357OK",
      "heading": "Fungible assets",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357OK",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/8/crossheading/precommencement-assets"
    },
    {
      "path": "section/357OL",
      "kind": "section",
      "number": "357OL",
      "heading": "Realisation and acquisition of fungible assets",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357OL",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/8/crossheading/precommencement-assets"
    },
    {
      "path": "part/8B/chapter/8/crossheading/assets-treated-as-precommencement-assets",
      "kind": "crossheading",
      "number": null,
      "heading": "Assets treated as pre-commencement assets",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/8"
    },
    {
      "path": "section/357OM",
      "kind": "section",
      "number": "357OM",
      "heading": "Assets whose value derives from pre-commencement assets",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357OM",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/8/crossheading/assets-treated-as-precommencement-assets"
    },
    {
      "path": "section/357ON",
      "kind": "section",
      "number": "357ON",
      "heading": "The pre-commencement status conditions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357ON",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/8/crossheading/assets-treated-as-precommencement-assets"
    },
    {
      "path": "section/357OO",
      "kind": "section",
      "number": "357OO",
      "heading": "Assets acquired in connection with disposals of pre-commencement assets",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357OO",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/8/crossheading/assets-treated-as-precommencement-assets"
    },
    {
      "path": "part/8B/chapter/8/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/8"
    },
    {
      "path": "section/357OP",
      "kind": "section",
      "number": "357OP",
      "heading": "Interpretation of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357OP",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/8/crossheading/interpretation"
    },
    {
      "path": "part/8B/chapter/9",
      "kind": "chapter",
      "number": "9",
      "heading": "Research and development expenditure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B"
    },
    {
      "path": "part/8B/chapter/9/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/9"
    },
    {
      "path": "section/357P",
      "kind": "section",
      "number": "357P",
      "heading": "Introduction and interpretation",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357P",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B/chapter/9/crossheading/introductory"
    },
    {
      "path": "part/8B/chapter/9/crossheading/chapter-6a-of-part-3-of-cta-2009",
      "kind": "crossheading",
      "number": null,
      "heading": "Chapter 1A of Part 13 of CTA 2009",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/9"
    },
    {
      "path": "section/357PA",
      "kind": "section",
      "number": "357PA",
      "heading": "R&D expenditure credit ...",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357PA",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/9/crossheading/chapter-6a-of-part-3-of-cta-2009"
    },
    {
      "path": "part/8B/chapter/9/crossheading/chapter-2-of-part-13-of-cta-2009",
      "kind": "crossheading",
      "number": null,
      "heading": "Chapter 2 of Part 13 of CTA 2009",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/9"
    },
    {
      "path": "section/357PB",
      "kind": "section",
      "number": "357PB",
      "heading": "Additional deduction under section 1044 of CTA 2009",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357PB",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/9/crossheading/chapter-2-of-part-13-of-cta-2009"
    },
    {
      "path": "section/357PC",
      "kind": "section",
      "number": "357PC",
      "heading": "Tax credit under section 1054 of CTA 2009: entitlement",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357PC",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/9/crossheading/chapter-2-of-part-13-of-cta-2009"
    },
    {
      "path": "section/357PD",
      "kind": "section",
      "number": "357PD",
      "heading": "Tax credit under section 1054 of CTA 2009: amount of tax credit",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357PD",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/9/crossheading/chapter-2-of-part-13-of-cta-2009"
    },
    {
      "path": "section/357PE",
      "kind": "section",
      "number": "357PE",
      "heading": "Restriction on losses carried forward where tax credit claimed",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357PE",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/9/crossheading/chapter-2-of-part-13-of-cta-2009"
    },
    {
      "path": "part/8B/chapter/9/crossheading/chapter-7-of-part-13-of-cta-2009",
      "kind": "crossheading",
      "number": null,
      "heading": "Chapter 7 of Part 13 of CTA 2009",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/9"
    },
    {
      "path": "section/357PF",
      "kind": "section",
      "number": "357PF",
      "heading": "Additional deduction under section 1087 of CTA 2009",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357PF",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8B/chapter/9/crossheading/chapter-7-of-part-13-of-cta-2009"
    },
    {
      "path": "part/8B/chapter/10",
      "kind": "chapter",
      "number": "10",
      "heading": "Remediation of contaminated or derelict land",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B"
    },
    {
      "path": "part/8B/chapter/10/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/10"
    },
    {
      "path": "section/357Q",
      "kind": "section",
      "number": "357Q",
      "heading": "Introduction and interpretation",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357Q",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/10/crossheading/introductory"
    },
    {
      "path": "part/8B/chapter/10/crossheading/additional-deduction-under-section-1149-of-cta-2009",
      "kind": "crossheading",
      "number": null,
      "heading": "Additional deduction under section 1149 of CTA 2009",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/10"
    },
    {
      "path": "section/357QA",
      "kind": "section",
      "number": "357QA",
      "heading": "Additional deduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357QA",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/10/crossheading/additional-deduction-under-section-1149-of-cta-2009"
    },
    {
      "path": "part/8B/chapter/10/crossheading/tax-credit-under-section-1151-of-cta-2009",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax credit under section 1151 of CTA 2009",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/10"
    },
    {
      "path": "section/357QB",
      "kind": "section",
      "number": "357QB",
      "heading": "Tax credit: entitlement",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357QB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B/chapter/10/crossheading/tax-credit-under-section-1151-of-cta-2009"
    },
    {
      "path": "section/357QC",
      "kind": "section",
      "number": "357QC",
      "heading": "Tax credit: amount of tax credit",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357QC",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/10/crossheading/tax-credit-under-section-1151-of-cta-2009"
    },
    {
      "path": "section/357QD",
      "kind": "section",
      "number": "357QD",
      "heading": "Restriction on losses carried forward where tax credit claimed",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357QD",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/10/crossheading/tax-credit-under-section-1151-of-cta-2009"
    },
    {
      "path": "part/8B/chapter/10A",
      "kind": "chapter",
      "number": "10A",
      "heading": "Films, television programmes and video games qualifying for expenditure credit",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B"
    },
    {
      "path": "part/8B/chapter/10A/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/10A"
    },
    {
      "path": "section/357QE",
      "kind": "section",
      "number": "357QE",
      "heading": "Application and interpretation",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357QE",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/10A/crossheading/introduction"
    },
    {
      "path": "part/8B/chapter/10A/crossheading/expenditure-credit",
      "kind": "crossheading",
      "number": null,
      "heading": "Expenditure credit",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/10A"
    },
    {
      "path": "section/357QF",
      "kind": "section",
      "number": "357QF",
      "heading": "Expenditure credit to count towards mainstream profits or losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357QF",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/10A/crossheading/expenditure-credit"
    },
    {
      "path": "part/8B/chapter/10A/crossheading/losses-of-separate-trade",
      "kind": "crossheading",
      "number": null,
      "heading": "Losses of separate trade",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/10A"
    },
    {
      "path": "section/357QG",
      "kind": "section",
      "number": "357QG",
      "heading": "Carrying forward of production losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357QG",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/10A/crossheading/losses-of-separate-trade"
    },
    {
      "path": "section/357QH",
      "kind": "section",
      "number": "357QH",
      "heading": "Transfer of terminal loss",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357QH",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/10A/crossheading/losses-of-separate-trade"
    },
    {
      "path": "part/8B/chapter/11",
      "kind": "chapter",
      "number": "11",
      "heading": "Film tax relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B"
    },
    {
      "path": "part/8B/chapter/11/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/11"
    },
    {
      "path": "section/357R",
      "kind": "section",
      "number": "357R",
      "heading": "Introduction and interpretation",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357R",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/11/crossheading/introductory"
    },
    {
      "path": "part/8B/chapter/11/crossheading/film-tax-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Film tax relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/11"
    },
    {
      "path": "section/357RA",
      "kind": "section",
      "number": "357RA",
      "heading": "Northern Ireland additional deduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357RA",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/11/crossheading/film-tax-relief"
    },
    {
      "path": "section/357RB",
      "kind": "section",
      "number": "357RB",
      "heading": "Northern Ireland supplementary deduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357RB",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/11/crossheading/film-tax-relief"
    },
    {
      "path": "section/357RC",
      "kind": "section",
      "number": "357RC",
      "heading": "Northern Ireland supplementary deduction: amount",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357RC",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B/chapter/11/crossheading/film-tax-relief"
    },
    {
      "path": "section/357RD",
      "kind": "section",
      "number": "357RD",
      "heading": "Film tax credit: Northern Ireland supplementary deduction ignored",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357RD",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/11/crossheading/film-tax-relief"
    },
    {
      "path": "section/357RE",
      "kind": "section",
      "number": "357RE",
      "heading": "Artificially inflated claims for additional deduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357RE",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/11/crossheading/film-tax-relief"
    },
    {
      "path": "part/8B/chapter/11/crossheading/film-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "Film losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/11"
    },
    {
      "path": "section/357RF",
      "kind": "section",
      "number": "357RF",
      "heading": "Restriction on use of losses while film is in production",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357RF",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B/chapter/11/crossheading/film-losses"
    },
    {
      "path": "section/357RG",
      "kind": "section",
      "number": "357RG",
      "heading": "Use of losses in later periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357RG",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B/chapter/11/crossheading/film-losses"
    },
    {
      "path": "section/357RH",
      "kind": "section",
      "number": "357RH",
      "heading": "Terminal losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357RH",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/11/crossheading/film-losses"
    },
    {
      "path": "part/8B/chapter/12",
      "kind": "chapter",
      "number": "12",
      "heading": "Television production",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B"
    },
    {
      "path": "part/8B/chapter/12/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/12"
    },
    {
      "path": "section/357S",
      "kind": "section",
      "number": "357S",
      "heading": "Introduction and interpretation",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357S",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/12/crossheading/introductory"
    },
    {
      "path": "part/8B/chapter/12/crossheading/television-tax-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Television tax relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/12"
    },
    {
      "path": "section/357SA",
      "kind": "section",
      "number": "357SA",
      "heading": "Northern Ireland additional deduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357SA",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/12/crossheading/television-tax-relief"
    },
    {
      "path": "section/357SB",
      "kind": "section",
      "number": "357SB",
      "heading": "Northern Ireland supplementary deduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357SB",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/12/crossheading/television-tax-relief"
    },
    {
      "path": "section/357SC",
      "kind": "section",
      "number": "357SC",
      "heading": "Northern Ireland supplementary deduction: amount",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357SC",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/12/crossheading/television-tax-relief"
    },
    {
      "path": "section/357SD",
      "kind": "section",
      "number": "357SD",
      "heading": "Tax credit: Northern Ireland supplementary deduction ignored",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357SD",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/12/crossheading/television-tax-relief"
    },
    {
      "path": "section/357SE",
      "kind": "section",
      "number": "357SE",
      "heading": "Artificially inflated claims for additional deduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357SE",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/12/crossheading/television-tax-relief"
    },
    {
      "path": "part/8B/chapter/12/crossheading/programme-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "Programme losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/12"
    },
    {
      "path": "section/357SF",
      "kind": "section",
      "number": "357SF",
      "heading": "Restriction on use of losses while programme in production",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357SF",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B/chapter/12/crossheading/programme-losses"
    },
    {
      "path": "section/357SG",
      "kind": "section",
      "number": "357SG",
      "heading": "Use of losses in later periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357SG",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B/chapter/12/crossheading/programme-losses"
    },
    {
      "path": "section/357SH",
      "kind": "section",
      "number": "357SH",
      "heading": "Terminal losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357SH",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/12/crossheading/programme-losses"
    },
    {
      "path": "part/8B/chapter/13",
      "kind": "chapter",
      "number": "13",
      "heading": "Video games development",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B"
    },
    {
      "path": "part/8B/chapter/13/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/13"
    },
    {
      "path": "section/357T",
      "kind": "section",
      "number": "357T",
      "heading": "Introduction and interpretation",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357T",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/13/crossheading/introductory"
    },
    {
      "path": "part/8B/chapter/13/crossheading/video-games-tax-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Video games tax relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/13"
    },
    {
      "path": "section/357TA",
      "kind": "section",
      "number": "357TA",
      "heading": "Northern Ireland additional deduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357TA",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/13/crossheading/video-games-tax-relief"
    },
    {
      "path": "section/357TB",
      "kind": "section",
      "number": "357TB",
      "heading": "Northern Ireland supplementary deduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357TB",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/13/crossheading/video-games-tax-relief"
    },
    {
      "path": "section/357TC",
      "kind": "section",
      "number": "357TC",
      "heading": "Northern Ireland supplementary deduction: amount",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357TC",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/13/crossheading/video-games-tax-relief"
    },
    {
      "path": "section/357TD",
      "kind": "section",
      "number": "357TD",
      "heading": "Tax credit: Northern Ireland supplementary deduction ignored",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357TD",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/13/crossheading/video-games-tax-relief"
    },
    {
      "path": "section/357TE",
      "kind": "section",
      "number": "357TE",
      "heading": "Artificially inflated claims for additional deduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357TE",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/13/crossheading/video-games-tax-relief"
    },
    {
      "path": "part/8B/chapter/13/crossheading/video-game-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "Video game losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/13"
    },
    {
      "path": "section/357TF",
      "kind": "section",
      "number": "357TF",
      "heading": "Restriction on use of losses while video game in development",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357TF",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B/chapter/13/crossheading/video-game-losses"
    },
    {
      "path": "section/357TG",
      "kind": "section",
      "number": "357TG",
      "heading": "Use of losses in later periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357TG",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B/chapter/13/crossheading/video-game-losses"
    },
    {
      "path": "section/357TH",
      "kind": "section",
      "number": "357TH",
      "heading": "Terminal losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357TH",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/13/crossheading/video-game-losses"
    },
    {
      "path": "part/8B/chapter/14",
      "kind": "chapter",
      "number": "14",
      "heading": "Theatrical productions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B"
    },
    {
      "path": "part/8B/chapter/14/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/14"
    },
    {
      "path": "section/357U",
      "kind": "section",
      "number": "357U",
      "heading": "Introduction and interpretation",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357U",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/14/crossheading/introductory"
    },
    {
      "path": "part/8B/chapter/14/crossheading/tax-relief-for-theatrical-productions",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax relief for theatrical productions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/14"
    },
    {
      "path": "section/357UA",
      "kind": "section",
      "number": "357UA",
      "heading": "Northern Ireland additional deduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357UA",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/14/crossheading/tax-relief-for-theatrical-productions"
    },
    {
      "path": "section/357UB",
      "kind": "section",
      "number": "357UB",
      "heading": "Northern Ireland supplementary deduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357UB",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/14/crossheading/tax-relief-for-theatrical-productions"
    },
    {
      "path": "section/357UC",
      "kind": "section",
      "number": "357UC",
      "heading": "Northern Ireland supplementary deduction: amount",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357UC",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/14/crossheading/tax-relief-for-theatrical-productions"
    },
    {
      "path": "section/357UD",
      "kind": "section",
      "number": "357UD",
      "heading": "Tax credit: Northern Ireland supplementary deduction ignored",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357UD",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/14/crossheading/tax-relief-for-theatrical-productions"
    },
    {
      "path": "section/357UE",
      "kind": "section",
      "number": "357UE",
      "heading": "Transactions not entered into for genuine commercial reasons",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357UE",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/14/crossheading/tax-relief-for-theatrical-productions"
    },
    {
      "path": "part/8B/chapter/14/crossheading/use-of-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "Use of losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/14"
    },
    {
      "path": "section/357UF",
      "kind": "section",
      "number": "357UF",
      "heading": "Restriction on use of losses before completion period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357UF",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B/chapter/14/crossheading/use-of-losses"
    },
    {
      "path": "section/357UG",
      "kind": "section",
      "number": "357UG",
      "heading": "Use of losses in the completion period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357UG",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/14/crossheading/use-of-losses"
    },
    {
      "path": "section/357UH",
      "kind": "section",
      "number": "357UH",
      "heading": "Terminal losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357UH",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/14/crossheading/use-of-losses"
    },
    {
      "path": "part/8B/chapter/14/crossheading/provisional-entitlement-to-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Provisional entitlement to relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/14"
    },
    {
      "path": "section/357UI",
      "kind": "section",
      "number": "357UI",
      "heading": "Provisional entitlement to relief",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357UI",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/14/crossheading/provisional-entitlement-to-relief"
    },
    {
      "path": "part/8B/chapter/14A",
      "kind": "chapter",
      "number": "14A",
      "heading": "Orchestra tax relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B"
    },
    {
      "path": "part/8B/chapter/14A/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/14A"
    },
    {
      "path": "section/357UJ",
      "kind": "section",
      "number": "357UJ",
      "heading": "Introduction and interpretation",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357UJ",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/14A/crossheading/introductory"
    },
    {
      "path": "part/8B/chapter/14A/crossheading/orchestra-tax-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Orchestra tax relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/14A"
    },
    {
      "path": "section/357UK",
      "kind": "section",
      "number": "357UK",
      "heading": "Northern Ireland additional deduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357UK",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/14A/crossheading/orchestra-tax-relief"
    },
    {
      "path": "section/357UL",
      "kind": "section",
      "number": "357UL",
      "heading": "Northern Ireland supplementary deduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357UL",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/14A/crossheading/orchestra-tax-relief"
    },
    {
      "path": "section/357UM",
      "kind": "section",
      "number": "357UM",
      "heading": "Northern Ireland supplementary deduction: amount",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357UM",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/14A/crossheading/orchestra-tax-relief"
    },
    {
      "path": "section/357UN",
      "kind": "section",
      "number": "357UN",
      "heading": "Orchestra tax credit: Northern Ireland supplementary deduction ignored",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357UN",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/14A/crossheading/orchestra-tax-relief"
    },
    {
      "path": "part/8B/chapter/14A/crossheading/losses-of-separate-orchestral-trade",
      "kind": "crossheading",
      "number": null,
      "heading": "Losses of separate orchestral trade",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/14A"
    },
    {
      "path": "section/357UO",
      "kind": "section",
      "number": "357UO",
      "heading": "Restriction on use of losses before completion period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357UO",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B/chapter/14A/crossheading/losses-of-separate-orchestral-trade"
    },
    {
      "path": "section/357UP",
      "kind": "section",
      "number": "357UP",
      "heading": "Use of losses in the completion period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357UP",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/14A/crossheading/losses-of-separate-orchestral-trade"
    },
    {
      "path": "section/357UQ",
      "kind": "section",
      "number": "357UQ",
      "heading": "Terminal losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357UQ",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/14A/crossheading/losses-of-separate-orchestral-trade"
    },
    {
      "path": "part/8B/chapter/14B",
      "kind": "chapter",
      "number": "14B",
      "heading": "Museums and galleries exhibition tax relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B"
    },
    {
      "path": "part/8B/chapter/14B/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/14B"
    },
    {
      "path": "section/357UR",
      "kind": "section",
      "number": "357UR",
      "heading": "Introduction and interpretation",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357UR",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/14B/crossheading/introductory"
    },
    {
      "path": "part/8B/chapter/14B/crossheading/museums-and-galleries-exhibition-tax-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Museums and galleries exhibition tax relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/14B"
    },
    {
      "path": "section/357US",
      "kind": "section",
      "number": "357US",
      "heading": "Northern Ireland additional deduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357US",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/14B/crossheading/museums-and-galleries-exhibition-tax-relief"
    },
    {
      "path": "section/357UT",
      "kind": "section",
      "number": "357UT",
      "heading": "Northern Ireland supplementary deduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357UT",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/14B/crossheading/museums-and-galleries-exhibition-tax-relief"
    },
    {
      "path": "section/357UU",
      "kind": "section",
      "number": "357UU",
      "heading": "Northern Ireland supplementary deduction: amount",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357UU",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/14B/crossheading/museums-and-galleries-exhibition-tax-relief"
    },
    {
      "path": "section/357UV",
      "kind": "section",
      "number": "357UV",
      "heading": "Museums and galleries exhibition tax credit: Northern Ireland supplementary deduction ignored",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357UV",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/14B/crossheading/museums-and-galleries-exhibition-tax-relief"
    },
    {
      "path": "part/8B/chapter/14B/crossheading/losses-of-separate-exhibition-trade",
      "kind": "crossheading",
      "number": null,
      "heading": "Losses of separate exhibition trade",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/14B"
    },
    {
      "path": "section/357UW",
      "kind": "section",
      "number": "357UW",
      "heading": "Restriction on use of losses before completion period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357UW",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/14B/crossheading/losses-of-separate-exhibition-trade"
    },
    {
      "path": "section/357UX",
      "kind": "section",
      "number": "357UX",
      "heading": "Use of losses in the completion period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357UX",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/14B/crossheading/losses-of-separate-exhibition-trade"
    },
    {
      "path": "section/357UY",
      "kind": "section",
      "number": "357UY",
      "heading": "Terminal losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357UY",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/14B/crossheading/losses-of-separate-exhibition-trade"
    },
    {
      "path": "part/8B/chapter/15",
      "kind": "chapter",
      "number": "15",
      "heading": "Profits arising from the exploitation of patents etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B"
    },
    {
      "path": "part/8B/chapter/15/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/15"
    },
    {
      "path": "section/357V",
      "kind": "section",
      "number": "357V",
      "heading": "Introductory",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357V",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/15/crossheading/introductory"
    },
    {
      "path": "part/8B/chapter/15/crossheading/modification-of-deduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Modification of deduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/15"
    },
    {
      "path": "section/357VA",
      "kind": "section",
      "number": "357VA",
      "heading": "Modification of section 357A",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357VA",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/15/crossheading/modification-of-deduction"
    },
    {
      "path": "part/8B/chapter/15/crossheading/relevant-northern-ireland-ip-profits",
      "kind": "crossheading",
      "number": null,
      "heading": "“Relevant Northern Ireland IP profits”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/15"
    },
    {
      "path": "section/357VB",
      "kind": "section",
      "number": "357VB",
      "heading": "Relevant Northern Ireland IP profits: SMEs that are Northern Ireland employers",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357VB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B/chapter/15/crossheading/relevant-northern-ireland-ip-profits"
    },
    {
      "path": "section/357VC",
      "kind": "section",
      "number": "357VC",
      "heading": "Relevant Northern Ireland IP profits: SMEs that are not Northern Ireland employers and large companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357VC",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B/chapter/15/crossheading/relevant-northern-ireland-ip-profits"
    },
    {
      "path": "part/8B/chapter/15/crossheading/relevant-ip-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "Relevant IP losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/15"
    },
    {
      "path": "section/357VD",
      "kind": "section",
      "number": "357VD",
      "heading": "Relevant IP losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357VD",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/15/crossheading/relevant-ip-losses"
    },
    {
      "path": "part/8B/chapter/15/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/15"
    },
    {
      "path": "section/357VE",
      "kind": "section",
      "number": "357VE",
      "heading": "Interpretation of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357VE",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/15/crossheading/interpretation"
    },
    {
      "path": "part/8B/chapter/16",
      "kind": "chapter",
      "number": "16",
      "heading": "Northern Ireland profits and losses etc: partnerships",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B"
    },
    {
      "path": "section/357W",
      "kind": "section",
      "number": "357W",
      "heading": "Introductory",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357W",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/16"
    },
    {
      "path": "section/357WA",
      "kind": "section",
      "number": "357WA",
      "heading": "Meaning of “Northern Ireland firm”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357WA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B/chapter/16"
    },
    {
      "path": "section/357WB",
      "kind": "section",
      "number": "357WB",
      "heading": "Meaning of “qualifying partnership trade”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357WB",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/16"
    },
    {
      "path": "section/357WBA",
      "kind": "section",
      "number": "357WBA",
      "heading": "Northern Ireland workforce partnership conditions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357WBA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B/chapter/16"
    },
    {
      "path": "section/357WBB",
      "kind": "section",
      "number": "357WBB",
      "heading": "Section 357WBA: supplementary",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357WBB",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/16"
    },
    {
      "path": "section/357WBC",
      "kind": "section",
      "number": "357WBC",
      "heading": "“Disqualified firm”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357WBC",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/16"
    },
    {
      "path": "section/357WC",
      "kind": "section",
      "number": "357WC",
      "heading": "Northern Ireland profits etc of firm determined under Chapter 6",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357WC",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B/chapter/16"
    },
    {
      "path": "section/357WD",
      "kind": "section",
      "number": "357WD",
      "heading": "Northern Ireland profits etc of firm determined under Chapter 7",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357WD",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B/chapter/16"
    },
    {
      "path": "section/357WE",
      "kind": "section",
      "number": "357WE",
      "heading": "Sections 357WC and 357WD: interpretation",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357WE",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B/chapter/16"
    },
    {
      "path": "section/357WF",
      "kind": "section",
      "number": "357WF",
      "heading": "Application of section 747 of CTA 2009 to Northern Ireland firm",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357WF",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B/chapter/16"
    },
    {
      "path": "section/357WG",
      "kind": "section",
      "number": "357WG",
      "heading": "Application of Part 8A to Northern Ireland firm",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357WG",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8B/chapter/16"
    },
    {
      "path": "section/357WH",
      "kind": "section",
      "number": "357WH",
      "heading": "Allocation of Northern Ireland profits etc of firm to company",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357WH",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/16"
    },
    {
      "path": "part/8B/chapter/17",
      "kind": "chapter",
      "number": "17",
      "heading": "Excluded trades, excluded activities and back-office activities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B"
    },
    {
      "path": "part/8B/chapter/17/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/17"
    },
    {
      "path": "section/357X",
      "kind": "section",
      "number": "357X",
      "heading": "Introduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357X",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/17/crossheading/introductory"
    },
    {
      "path": "part/8B/chapter/17/crossheading/excluded-trades",
      "kind": "crossheading",
      "number": null,
      "heading": "Excluded trades",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/17"
    },
    {
      "path": "section/357XA",
      "kind": "section",
      "number": "357XA",
      "heading": "Oil activities",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357XA",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/17/crossheading/excluded-trades"
    },
    {
      "path": "section/357XB",
      "kind": "section",
      "number": "357XB",
      "heading": "Lending and investment",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357XB",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/17/crossheading/excluded-trades"
    },
    {
      "path": "section/357XC",
      "kind": "section",
      "number": "357XC",
      "heading": "Investment management",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357XC",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/17/crossheading/excluded-trades"
    },
    {
      "path": "section/357XD",
      "kind": "section",
      "number": "357XD",
      "heading": "Insurance: long-term business",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357XD",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/17/crossheading/excluded-trades"
    },
    {
      "path": "section/357XE",
      "kind": "section",
      "number": "357XE",
      "heading": "Re-insurance trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357XE",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/17/crossheading/excluded-trades"
    },
    {
      "path": "part/8B/chapter/17/crossheading/excluded-activities",
      "kind": "crossheading",
      "number": null,
      "heading": "Excluded activities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/17"
    },
    {
      "path": "section/357XF",
      "kind": "section",
      "number": "357XF",
      "heading": "Re-insurance activity",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357XF",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/17/crossheading/excluded-activities"
    },
    {
      "path": "section/357XG",
      "kind": "section",
      "number": "357XG",
      "heading": "Exploration and exploitation of UK sector of continental shelf",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357XG",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/17/crossheading/excluded-activities"
    },
    {
      "path": "part/8B/chapter/17/crossheading/powers",
      "kind": "crossheading",
      "number": null,
      "heading": "Powers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/17"
    },
    {
      "path": "section/357XH",
      "kind": "section",
      "number": "357XH",
      "heading": "Power to amend definition of “excluded trade” or “excluded activity”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357XH",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/17/crossheading/powers"
    },
    {
      "path": "section/357XI",
      "kind": "section",
      "number": "357XI",
      "heading": "Power to make provision about meaning of “back-office activities”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357XI",
      "extent": null,
      "status": null,
      "parent": "part/8B/chapter/17/crossheading/powers"
    },
    {
      "path": "part/8C",
      "kind": "part",
      "number": "8C",
      "heading": "Restitution interest",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/8C/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Amounts taxed as restitution interest",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8C"
    },
    {
      "path": "section/357YA",
      "kind": "section",
      "number": "357YA",
      "heading": "Charge to corporation tax on restitution interest",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357YA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8C/chapter/1"
    },
    {
      "path": "section/357YB",
      "kind": "section",
      "number": "357YB",
      "heading": "Restitution interest chargeable as income",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357YB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8C/chapter/1"
    },
    {
      "path": "section/357YC",
      "kind": "section",
      "number": "357YC",
      "heading": "Meaning of “restitution interest”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357YC",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8C/chapter/1"
    },
    {
      "path": "section/357YD",
      "kind": "section",
      "number": "357YD",
      "heading": "Further provision about amounts included, or not included, in “restitution interest”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357YD",
      "extent": null,
      "status": null,
      "parent": "part/8C/chapter/1"
    },
    {
      "path": "section/357YDA",
      "kind": "section",
      "number": "357YDA",
      "heading": "Life insurance companies: amounts representing policyholder income",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357YDA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8C/chapter/1"
    },
    {
      "path": "section/357YE",
      "kind": "section",
      "number": "357YE",
      "heading": "Period in which amounts are to be brought into account",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357YE",
      "extent": null,
      "status": null,
      "parent": "part/8C/chapter/1"
    },
    {
      "path": "section/357YF",
      "kind": "section",
      "number": "357YF",
      "heading": "Companies without GAAP-compliant accounts",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357YF",
      "extent": null,
      "status": null,
      "parent": "part/8C/chapter/1"
    },
    {
      "path": "section/357YG",
      "kind": "section",
      "number": "357YG",
      "heading": "Restitution interest: appeals made out of time",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357YG",
      "extent": null,
      "status": null,
      "parent": "part/8C/chapter/1"
    },
    {
      "path": "section/357YH",
      "kind": "section",
      "number": "357YH",
      "heading": "Countering effect of avoidance arrangements",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357YH",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8C/chapter/1"
    },
    {
      "path": "section/357YI",
      "kind": "section",
      "number": "357YI",
      "heading": "Interpretation of section 357YH",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357YI",
      "extent": null,
      "status": null,
      "parent": "part/8C/chapter/1"
    },
    {
      "path": "section/357YJ",
      "kind": "section",
      "number": "357YJ",
      "heading": "Examples of results that may indicate exclusion not applicable",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357YJ",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8C/chapter/1"
    },
    {
      "path": "part/8C/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Application of restitution payments rate",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8C"
    },
    {
      "path": "section/357YK",
      "kind": "section",
      "number": "357YK",
      "heading": "Corporation tax rate on restitution interest",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357YK",
      "extent": null,
      "status": null,
      "parent": "part/8C/chapter/2"
    },
    {
      "path": "section/357YL",
      "kind": "section",
      "number": "357YL",
      "heading": "Exclusion of reliefs, set-offs etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357YL",
      "extent": null,
      "status": null,
      "parent": "part/8C/chapter/2"
    },
    {
      "path": "part/8C/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Migration, transfers of rights etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8C"
    },
    {
      "path": "section/357YM",
      "kind": "section",
      "number": "357YM",
      "heading": "Assignment of rights to person not chargeable to corporation tax",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357YM",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8C/chapter/3"
    },
    {
      "path": "section/357YN",
      "kind": "section",
      "number": "357YN",
      "heading": "Migration of company with claim to restitution interest",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357YN",
      "extent": null,
      "status": null,
      "parent": "part/8C/chapter/3"
    },
    {
      "path": "section/357YNA",
      "kind": "section",
      "number": "357YNA",
      "heading": "Transfer of rights: restitution interest arising after a winding up or dissolution",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357YNA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8C/chapter/3"
    },
    {
      "path": "section/357YNB",
      "kind": "section",
      "number": "357YNB",
      "heading": "Meaning of “related company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357YNB",
      "extent": null,
      "status": null,
      "parent": "part/8C/chapter/3"
    },
    {
      "path": "part/8C/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Payment and collection of tax on restitution interest",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8C"
    },
    {
      "path": "section/357YO",
      "kind": "section",
      "number": "357YO",
      "heading": "Duty to deduct tax from payments of restitution interest",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357YO",
      "extent": null,
      "status": null,
      "parent": "part/8C/chapter/4"
    },
    {
      "path": "section/357YP",
      "kind": "section",
      "number": "357YP",
      "heading": "Treatment of amounts deducted under section 357YO",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357YP",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8C/chapter/4"
    },
    {
      "path": "section/357YQ",
      "kind": "section",
      "number": "357YQ",
      "heading": "Assessment of tax chargeable on restitution interest",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357YQ",
      "extent": null,
      "status": null,
      "parent": "part/8C/chapter/4"
    },
    {
      "path": "section/357YR",
      "kind": "section",
      "number": "357YR",
      "heading": "Interest on excessive amounts withheld",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357YR",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8C/chapter/4"
    },
    {
      "path": "section/357YS",
      "kind": "section",
      "number": "357YS",
      "heading": "Appeal against deduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357YS",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8C/chapter/4"
    },
    {
      "path": "section/357YT",
      "kind": "section",
      "number": "357YT",
      "heading": "Amounts taxed at restitution payments rate to be outside instalment payments regime",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357YT",
      "extent": null,
      "status": null,
      "parent": "part/8C/chapter/4"
    },
    {
      "path": "part/8C/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Supplementary provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8C"
    },
    {
      "path": "section/357YU",
      "kind": "section",
      "number": "357YU",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357YU",
      "extent": null,
      "status": null,
      "parent": "part/8C/chapter/5"
    },
    {
      "path": "section/357YV",
      "kind": "section",
      "number": "357YV",
      "heading": "Relationship of Part with other corporation tax provisions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357YV",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8C/chapter/5"
    },
    {
      "path": "section/357YW",
      "kind": "section",
      "number": "357YW",
      "heading": "Power to amend",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357YW",
      "extent": null,
      "status": null,
      "parent": "part/8C/chapter/5"
    },
    {
      "path": "part/9",
      "kind": "part",
      "number": "9",
      "heading": "Leasing plant or machinery",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/9/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "section/358",
      "kind": "section",
      "number": "358",
      "heading": "Introduction to Part",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-358",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/1"
    },
    {
      "path": "part/9/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Long funding leases of plant or machinery",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "part/9/chapter/2/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2"
    },
    {
      "path": "section/359",
      "kind": "section",
      "number": "359",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-359",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2/crossheading/introduction"
    },
    {
      "path": "part/9/chapter/2/crossheading/lessors-under-long-funding-finance-leases",
      "kind": "crossheading",
      "number": null,
      "heading": "Lessors under long funding finance leases",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2"
    },
    {
      "path": "section/360",
      "kind": "section",
      "number": "360",
      "heading": "Lessor under long funding finance lease: rental earnings",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-360",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2/crossheading/lessors-under-long-funding-finance-leases"
    },
    {
      "path": "section/361",
      "kind": "section",
      "number": "361",
      "heading": "Lessor under long funding finance lease: exceptional items",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-361",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2/crossheading/lessors-under-long-funding-finance-leases"
    },
    {
      "path": "section/362",
      "kind": "section",
      "number": "362",
      "heading": "Lessor under long funding finance lease making termination payment",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-362",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2/crossheading/lessors-under-long-funding-finance-leases"
    },
    {
      "path": "part/9/chapter/2/crossheading/lessors-under-long-funding-operating-leases",
      "kind": "crossheading",
      "number": null,
      "heading": "Lessors under long funding operating leases",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2"
    },
    {
      "path": "section/363",
      "kind": "section",
      "number": "363",
      "heading": "Lessor under long funding operating lease: periodic deduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-363",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2/crossheading/lessors-under-long-funding-operating-leases"
    },
    {
      "path": "section/364",
      "kind": "section",
      "number": "364",
      "heading": "“Starting value”: general",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-364",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2/crossheading/lessors-under-long-funding-operating-leases"
    },
    {
      "path": "section/365",
      "kind": "section",
      "number": "365",
      "heading": "“Starting value” where plant or machinery originally unqualifying",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-365",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2/crossheading/lessors-under-long-funding-operating-leases"
    },
    {
      "path": "section/366",
      "kind": "section",
      "number": "366",
      "heading": "Long funding operating lease: lessor's additional expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-366",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2/crossheading/lessors-under-long-funding-operating-leases"
    },
    {
      "path": "section/367",
      "kind": "section",
      "number": "367",
      "heading": "Determination of remaining residual value resulting from lessor's first additional expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-367",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2/crossheading/lessors-under-long-funding-operating-leases"
    },
    {
      "path": "section/368",
      "kind": "section",
      "number": "368",
      "heading": "Determination of remaining residual value resulting from lessor's further additional expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-368",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2/crossheading/lessors-under-long-funding-operating-leases"
    },
    {
      "path": "section/369",
      "kind": "section",
      "number": "369",
      "heading": "Lessor under long funding operating lease: termination of lease",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-369",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2/crossheading/lessors-under-long-funding-operating-leases"
    },
    {
      "path": "part/9/chapter/2/crossheading/cases-where-sections-360-to-369-do-not-apply",
      "kind": "crossheading",
      "number": null,
      "heading": "Cases where sections 360 to 369 do not apply",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2"
    },
    {
      "path": "section/370",
      "kind": "section",
      "number": "370",
      "heading": "Plant or machinery held as trading stock",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-370",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2/crossheading/cases-where-sections-360-to-369-do-not-apply"
    },
    {
      "path": "section/371",
      "kind": "section",
      "number": "371",
      "heading": "Adjustments where sections 360 to 369 subsequently disapplied by section 370",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-371",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2/crossheading/cases-where-sections-360-to-369-do-not-apply"
    },
    {
      "path": "section/372",
      "kind": "section",
      "number": "372",
      "heading": "Lessor also lessee under non-long funding lease",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-372",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2/crossheading/cases-where-sections-360-to-369-do-not-apply"
    },
    {
      "path": "section/373",
      "kind": "section",
      "number": "373",
      "heading": "Other avoidance",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-373",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2/crossheading/cases-where-sections-360-to-369-do-not-apply"
    },
    {
      "path": "section/374",
      "kind": "section",
      "number": "374",
      "heading": "Provision supplementing section 373",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-374",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2/crossheading/cases-where-sections-360-to-369-do-not-apply"
    },
    {
      "path": "section/375",
      "kind": "section",
      "number": "375",
      "heading": "Adjustments where sections 360 to 369 subsequently disapplied by section 373",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-375",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2/crossheading/cases-where-sections-360-to-369-do-not-apply"
    },
    {
      "path": "section/376",
      "kind": "section",
      "number": "376",
      "heading": "Films",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-376",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2/crossheading/cases-where-sections-360-to-369-do-not-apply"
    },
    {
      "path": "part/9/chapter/2/crossheading/lessees-under-long-funding-finance-leases",
      "kind": "crossheading",
      "number": null,
      "heading": "Lessees under long funding finance leases",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/2"
    },
    {
      "path": "section/377",
      "kind": "section",
      "number": "377",
      "heading": "Lessee under long funding finance lease: limit on deductions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-377",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/2/crossheading/lessees-under-long-funding-finance-leases"
    },
    {
      "path": "section/377A",
      "kind": "section",
      "number": "377A",
      "heading": "Lessee under long funding finance leases: right-of-use leases",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-377A",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2/crossheading/lessees-under-long-funding-finance-leases"
    },
    {
      "path": "section/378",
      "kind": "section",
      "number": "378",
      "heading": "Lessee under long funding finance lease: termination",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-378",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2/crossheading/lessees-under-long-funding-finance-leases"
    },
    {
      "path": "part/9/chapter/2/crossheading/lessees-under-long-funding-operating-leases",
      "kind": "crossheading",
      "number": null,
      "heading": "Lessees under long funding operating leases",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2"
    },
    {
      "path": "section/379",
      "kind": "section",
      "number": "379",
      "heading": "Lessee under long funding operating lease",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-379",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2/crossheading/lessees-under-long-funding-operating-leases"
    },
    {
      "path": "section/380",
      "kind": "section",
      "number": "380",
      "heading": "“Starting value” in section 379",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-380",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2/crossheading/lessees-under-long-funding-operating-leases"
    },
    {
      "path": "part/9/chapter/2/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/2"
    },
    {
      "path": "section/381",
      "kind": "section",
      "number": "381",
      "heading": "Interpretation of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-381",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/2/crossheading/interpretation"
    },
    {
      "path": "part/9/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Sales of lessors: leasing business carried on by a company alone",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "part/9/chapter/3/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/3"
    },
    {
      "path": "section/382",
      "kind": "section",
      "number": "382",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-382",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/3/crossheading/introduction"
    },
    {
      "path": "part/9/chapter/3/crossheading/income-and-matching-expense-in-different-accounting-periods",
      "kind": "crossheading",
      "number": null,
      "heading": "Income and matching expense in different accounting periods",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/3"
    },
    {
      "path": "section/383",
      "kind": "section",
      "number": "383",
      "heading": "Income and matching expense in different accounting periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-383",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/3/crossheading/income-and-matching-expense-in-different-accounting-periods"
    },
    {
      "path": "section/384",
      "kind": "section",
      "number": "384",
      "heading": "Amount of income and expense",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-384",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/3/crossheading/income-and-matching-expense-in-different-accounting-periods"
    },
    {
      "path": "section/385",
      "kind": "section",
      "number": "385",
      "heading": "No carry back of loss against the income",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-385",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/3/crossheading/income-and-matching-expense-in-different-accounting-periods"
    },
    {
      "path": "section/386",
      "kind": "section",
      "number": "386",
      "heading": "Relief for expense otherwise giving rise to carried forward loss",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-386",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/3/crossheading/income-and-matching-expense-in-different-accounting-periods"
    },
    {
      "path": "part/9/chapter/3/crossheading/business-of-leasing-plant-or-machinery",
      "kind": "crossheading",
      "number": null,
      "heading": "“Business of leasing plant or machinery”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/3"
    },
    {
      "path": "section/387",
      "kind": "section",
      "number": "387",
      "heading": "“Business of leasing plant or machinery”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-387",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/3/crossheading/business-of-leasing-plant-or-machinery"
    },
    {
      "path": "section/388",
      "kind": "section",
      "number": "388",
      "heading": "“Relevant plant or machinery value” for condition A in section 387",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-388",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/3/crossheading/business-of-leasing-plant-or-machinery"
    },
    {
      "path": "section/389",
      "kind": "section",
      "number": "389",
      "heading": "Provision supplementing section 388",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-389",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/3/crossheading/business-of-leasing-plant-or-machinery"
    },
    {
      "path": "section/390",
      "kind": "section",
      "number": "390",
      "heading": "Relevant plant or machinery value where relevant company lessee under long funding lease etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-390",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/3/crossheading/business-of-leasing-plant-or-machinery"
    },
    {
      "path": "section/391",
      "kind": "section",
      "number": "391",
      "heading": "Relevant company's income for condition B in section 387",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-391",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/3/crossheading/business-of-leasing-plant-or-machinery"
    },
    {
      "path": "part/9/chapter/3/crossheading/qualifying-change-of-ownership",
      "kind": "crossheading",
      "number": null,
      "heading": "“Relevant change in relationship”",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/3"
    },
    {
      "path": "section/392",
      "kind": "section",
      "number": "392",
      "heading": "“Relevant change in relationship”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-392",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/3/crossheading/qualifying-change-of-ownership"
    },
    {
      "path": "section/393",
      "kind": "section",
      "number": "393",
      "heading": "Qualifying 75% subsidiaries",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-393",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/3/crossheading/qualifying-change-of-ownership"
    },
    {
      "path": "section/394",
      "kind": "section",
      "number": "394",
      "heading": "Consortium relationships",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-394",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/3/crossheading/qualifying-change-of-ownership"
    },
    {
      "path": "section/394ZA",
      "kind": "section",
      "number": "394ZA",
      "heading": "Company joining tonnage tax group",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-394ZA",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/3/crossheading/qualifying-change-of-ownership"
    },
    {
      "path": "chapter/3/crossheading/qualifying-change-of-ownership",
      "kind": "crossheading",
      "number": null,
      "heading": "“Qualifying change of ownership”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/3"
    },
    {
      "path": "section/394A",
      "kind": "section",
      "number": "394A",
      "heading": "“Qualifying change of ownership”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-394A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/3/crossheading/qualifying-change-of-ownership"
    },
    {
      "path": "section/395",
      "kind": "section",
      "number": "395",
      "heading": "No qualifying change of ownership in certain intra-group reorganisations",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-395",
      "extent": null,
      "status": null,
      "parent": "chapter/3/crossheading/qualifying-change-of-ownership"
    },
    {
      "path": "section/396",
      "kind": "section",
      "number": "396",
      "heading": "No qualifying change of ownership where principal company's interest in consortium company unchanged",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-396",
      "extent": null,
      "status": null,
      "parent": "chapter/3/crossheading/qualifying-change-of-ownership"
    },
    {
      "path": "section/397",
      "kind": "section",
      "number": "397",
      "heading": "Companies owned by consortiums and members of consortiums",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-397",
      "extent": null,
      "status": null,
      "parent": "chapter/3/crossheading/qualifying-change-of-ownership"
    },
    {
      "path": "section/398",
      "kind": "section",
      "number": "398",
      "heading": "“Qualifying 75% ... subsidiary” etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-398",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/3/crossheading/qualifying-change-of-ownership"
    },
    {
      "path": "chapter/3/crossheading/election-out-of-qualifying-change-of-ownership",
      "kind": "crossheading",
      "number": null,
      "heading": "Election out of qualifying change of ownership",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/3"
    },
    {
      "path": "section/398A",
      "kind": "section",
      "number": "398A",
      "heading": "Election out of qualifying change of ownership",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-398A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/3/crossheading/election-out-of-qualifying-change-of-ownership"
    },
    {
      "path": "section/398B",
      "kind": "section",
      "number": "398B",
      "heading": "The election",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-398B",
      "extent": null,
      "status": null,
      "parent": "chapter/3/crossheading/election-out-of-qualifying-change-of-ownership"
    },
    {
      "path": "section/398C",
      "kind": "section",
      "number": "398C",
      "heading": "Special treatment of A's trade or business that includes leasing",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-398C",
      "extent": null,
      "status": null,
      "parent": "chapter/3/crossheading/election-out-of-qualifying-change-of-ownership"
    },
    {
      "path": "section/398D",
      "kind": "section",
      "number": "398D",
      "heading": "Restrictions on use of losses etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-398D",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/3/crossheading/election-out-of-qualifying-change-of-ownership"
    },
    {
      "path": "section/398E",
      "kind": "section",
      "number": "398E",
      "heading": "Restriction on artificial losses or reductions in profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-398E",
      "extent": null,
      "status": null,
      "parent": "chapter/3/crossheading/election-out-of-qualifying-change-of-ownership"
    },
    {
      "path": "section/398F",
      "kind": "section",
      "number": "398F",
      "heading": "Limit on availability of capital allowances to A",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-398F",
      "extent": null,
      "status": null,
      "parent": "chapter/3/crossheading/election-out-of-qualifying-change-of-ownership"
    },
    {
      "path": "section/398G",
      "kind": "section",
      "number": "398G",
      "heading": "Transfers into and out of A",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-398G",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/3/crossheading/election-out-of-qualifying-change-of-ownership"
    },
    {
      "path": "part/9/chapter/3/crossheading/the-amount-of-the-income",
      "kind": "crossheading",
      "number": null,
      "heading": "The amount of the income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/3"
    },
    {
      "path": "section/399",
      "kind": "section",
      "number": "399",
      "heading": "The amount of the income: the basic amount",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-399",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/3/crossheading/the-amount-of-the-income"
    },
    {
      "path": "section/400",
      "kind": "section",
      "number": "400",
      "heading": "“PM” in section 399",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-400",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/3/crossheading/the-amount-of-the-income"
    },
    {
      "path": "section/401",
      "kind": "section",
      "number": "401",
      "heading": "Provisions supplementing section 400",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-401",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/3/crossheading/the-amount-of-the-income"
    },
    {
      "path": "section/402",
      "kind": "section",
      "number": "402",
      "heading": "“PM” where relevant company lessee under long funding lease etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-402",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/3/crossheading/the-amount-of-the-income"
    },
    {
      "path": "section/403",
      "kind": "section",
      "number": "403",
      "heading": "“TWDV” in section 399",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-403",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/3/crossheading/the-amount-of-the-income"
    },
    {
      "path": "section/404",
      "kind": "section",
      "number": "404",
      "heading": "Amount to be nil if basic amount negative",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-404",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/3/crossheading/the-amount-of-the-income"
    },
    {
      "path": "section/405",
      "kind": "section",
      "number": "405",
      "heading": "Adjustment to the basic amount: qualifying 75% subsidiaries",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-405",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/3/crossheading/the-amount-of-the-income"
    },
    {
      "path": "section/406",
      "kind": "section",
      "number": "406",
      "heading": "Adjustment to the basic amount: consortium relationships",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-406",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/3/crossheading/the-amount-of-the-income"
    },
    {
      "path": "section/407",
      "kind": "section",
      "number": "407",
      "heading": "Migration",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-407",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/3/crossheading/the-amount-of-the-income"
    },
    {
      "path": "part/9/chapter/3/crossheading/associated-company",
      "kind": "crossheading",
      "number": null,
      "heading": "“Associated company”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/3"
    },
    {
      "path": "section/408",
      "kind": "section",
      "number": "408",
      "heading": "“Associated company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-408",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/3/crossheading/associated-company"
    },
    {
      "path": "part/9/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Sales of lessors: leasing business carried on by a company in partnership",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "part/9/chapter/4/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/4"
    },
    {
      "path": "section/409",
      "kind": "section",
      "number": "409",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-409",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/4/crossheading/introduction"
    },
    {
      "path": "part/9/chapter/4/crossheading/business-of-leasing-plant-or-machinery",
      "kind": "crossheading",
      "number": null,
      "heading": "“Business of leasing plant or machinery”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/4"
    },
    {
      "path": "section/410",
      "kind": "section",
      "number": "410",
      "heading": "“Business of leasing plant or machinery”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-410",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/4/crossheading/business-of-leasing-plant-or-machinery"
    },
    {
      "path": "section/411",
      "kind": "section",
      "number": "411",
      "heading": "“Relevant plant or machinery value” for condition A in section 410",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-411",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/4/crossheading/business-of-leasing-plant-or-machinery"
    },
    {
      "path": "section/412",
      "kind": "section",
      "number": "412",
      "heading": "Provision supplementing section 411",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-412",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/4/crossheading/business-of-leasing-plant-or-machinery"
    },
    {
      "path": "section/413",
      "kind": "section",
      "number": "413",
      "heading": "Relevant plant or machinery value where partnership lessee under long funding lease etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-413",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/4/crossheading/business-of-leasing-plant-or-machinery"
    },
    {
      "path": "section/414",
      "kind": "section",
      "number": "414",
      "heading": "Partnership's income for condition B in section 410",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-414",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/4/crossheading/business-of-leasing-plant-or-machinery"
    },
    {
      "path": "part/9/chapter/4/crossheading/qualifying-change-in-companys-interest-in-a-business",
      "kind": "crossheading",
      "number": null,
      "heading": "“Qualifying change” in company's interest in a business",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/4"
    },
    {
      "path": "section/415",
      "kind": "section",
      "number": "415",
      "heading": "“Qualifying change” in company's interest in a business",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-415",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/4/crossheading/qualifying-change-in-companys-interest-in-a-business"
    },
    {
      "path": "section/416",
      "kind": "section",
      "number": "416",
      "heading": "Determining the percentage share in the profits or loss of business",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-416",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/4/crossheading/qualifying-change-in-companys-interest-in-a-business"
    },
    {
      "path": "part/9/chapter/4/crossheading/qualifying-changes-in-partner-companys-interest-in-business",
      "kind": "crossheading",
      "number": null,
      "heading": "Qualifying changes in partner company's interest in business",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/4"
    },
    {
      "path": "section/417",
      "kind": "section",
      "number": "417",
      "heading": "Partner company's income and other companies' matching expense",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-417",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/4/crossheading/qualifying-changes-in-partner-companys-interest-in-business"
    },
    {
      "path": "section/418",
      "kind": "section",
      "number": "418",
      "heading": "Amount of income and expense",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-418",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/4/crossheading/qualifying-changes-in-partner-companys-interest-in-business"
    },
    {
      "path": "section/419",
      "kind": "section",
      "number": "419",
      "heading": "Relief for expense otherwise giving rise to carried forward loss",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-419",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/4/crossheading/qualifying-changes-in-partner-companys-interest-in-business"
    },
    {
      "path": "section/420",
      "kind": "section",
      "number": "420",
      "heading": "Exception: companies carrying on business ceasing to share in its profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-420",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/4/crossheading/qualifying-changes-in-partner-companys-interest-in-business"
    },
    {
      "path": "section/421",
      "kind": "section",
      "number": "421",
      "heading": "The amount of the income: the basic amount",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-421",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/4/crossheading/qualifying-changes-in-partner-companys-interest-in-business"
    },
    {
      "path": "section/422",
      "kind": "section",
      "number": "422",
      "heading": "Amount to be nil if basic amount negative",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-422",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/4/crossheading/qualifying-changes-in-partner-companys-interest-in-business"
    },
    {
      "path": "section/423",
      "kind": "section",
      "number": "423",
      "heading": "Adjustment to the basic amount",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-423",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/4/crossheading/qualifying-changes-in-partner-companys-interest-in-business"
    },
    {
      "path": "section/424",
      "kind": "section",
      "number": "424",
      "heading": "The amount of expense",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-424",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/4/crossheading/qualifying-changes-in-partner-companys-interest-in-business"
    },
    {
      "path": "part/9/chapter/4/crossheading/qualifying-changes-of-ownership-in-relation-to-partner-company",
      "kind": "crossheading",
      "number": null,
      "heading": "Qualifying changes of ownership in relation to partner company",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/4"
    },
    {
      "path": "section/425",
      "kind": "section",
      "number": "425",
      "heading": "Partner company's income and matching expense in different accounting periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-425",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/4/crossheading/qualifying-changes-of-ownership-in-relation-to-partner-company"
    },
    {
      "path": "section/426",
      "kind": "section",
      "number": "426",
      "heading": "Amount of income and expense",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-426",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/4/crossheading/qualifying-changes-of-ownership-in-relation-to-partner-company"
    },
    {
      "path": "section/427",
      "kind": "section",
      "number": "427",
      "heading": "No carry back of loss against the income",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-427",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/4/crossheading/qualifying-changes-of-ownership-in-relation-to-partner-company"
    },
    {
      "path": "section/428",
      "kind": "section",
      "number": "428",
      "heading": "Relief for expense otherwise giving rise to carried forward loss",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-428",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/4/crossheading/qualifying-changes-of-ownership-in-relation-to-partner-company"
    },
    {
      "path": "section/429",
      "kind": "section",
      "number": "429",
      "heading": "The amount of the income",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-429",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/4/crossheading/qualifying-changes-of-ownership-in-relation-to-partner-company"
    },
    {
      "path": "part/9/chapter/4/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/4"
    },
    {
      "path": "section/430",
      "kind": "section",
      "number": "430",
      "heading": "“Associated company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-430",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/4/crossheading/interpretation"
    },
    {
      "path": "section/431",
      "kind": "section",
      "number": "431",
      "heading": "“Profits” and “loss”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-431",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/4/crossheading/interpretation"
    },
    {
      "path": "part/9/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Sales of lessors: anti-avoidance provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "section/432",
      "kind": "section",
      "number": "432",
      "heading": "Restrictions on relief for Chapter 3 or 4 expenses: introduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-432",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/5"
    },
    {
      "path": "section/433",
      "kind": "section",
      "number": "433",
      "heading": "Restrictions applying to the restricted loss amount",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-433",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/5"
    },
    {
      "path": "section/433A",
      "kind": "section",
      "number": "433A",
      "heading": "Restrictions not applying to the restricted loss amount",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-433A",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/5"
    },
    {
      "path": "section/434",
      "kind": "section",
      "number": "434",
      "heading": "Introduction to sections 435 and 436",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-434",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/5"
    },
    {
      "path": "section/435",
      "kind": "section",
      "number": "435",
      "heading": "Disregard of increases and decreases in certain amounts",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-435",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/5"
    },
    {
      "path": "section/436",
      "kind": "section",
      "number": "436",
      "heading": "Balance sheet amounts determined on assumption company has no liabilities",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-436",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/5"
    },
    {
      "path": "part/9/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Sales of lessors: general interpretation",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "section/437",
      "kind": "section",
      "number": "437",
      "heading": "Interpretation of the sales of lessors Chapters",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-437",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/chapter/6"
    },
    {
      "path": "section/437A",
      "kind": "section",
      "number": "437A",
      "heading": "Determining the ascribed value of plant or machinery",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-437A",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/6"
    },
    {
      "path": "section/437B",
      "kind": "section",
      "number": "437B",
      "heading": "Section 437A: supplementary",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-437B",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/6"
    },
    {
      "path": "section/437C",
      "kind": "section",
      "number": "437C",
      "heading": "Present value of a lease",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-437C",
      "extent": null,
      "status": null,
      "parent": "part/9/chapter/6"
    },
    {
      "path": "part/10",
      "kind": "part",
      "number": "10",
      "heading": "Close companies",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/10/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Overview of Part",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/10"
    },
    {
      "path": "section/438",
      "kind": "section",
      "number": "438",
      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-438",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/chapter/1"
    },
    {
      "path": "part/10/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Basic definitions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10"
    },
    {
      "path": "part/10/chapter/2/crossheading/meaning-of-close-company-general",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “close company\": general",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/10/chapter/2"
    },
    {
      "path": "section/439",
      "kind": "section",
      "number": "439",
      "heading": "“Close company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-439",
      "extent": null,
      "status": null,
      "parent": "part/10/chapter/2/crossheading/meaning-of-close-company-general"
    },
    {
      "path": "section/440",
      "kind": "section",
      "number": "440",
      "heading": "Basis of winding up under section 439(3)",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-440",
      "extent": null,
      "status": null,
      "parent": "part/10/chapter/2/crossheading/meaning-of-close-company-general"
    },
    {
      "path": "section/441",
      "kind": "section",
      "number": "441",
      "heading": "Treatment of some persons as participators or directors for the purposes of section 439(3)",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-441",
      "extent": null,
      "status": null,
      "parent": "part/10/chapter/2/crossheading/meaning-of-close-company-general"
    },
    {
      "path": "part/10/chapter/2/crossheading/companies-which-are-not-to-be-close-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Companies which are not to be close companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/10/chapter/2"
    },
    {
      "path": "section/442",
      "kind": "section",
      "number": "442",
      "heading": "Particular types of company",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-442",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/chapter/2/crossheading/companies-which-are-not-to-be-close-companies"
    },
    {
      "path": "section/443",
      "kind": "section",
      "number": "443",
      "heading": "Companies controlled by or on behalf of Crown",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-443",
      "extent": null,
      "status": null,
      "parent": "part/10/chapter/2/crossheading/companies-which-are-not-to-be-close-companies"
    },
    {
      "path": "section/444",
      "kind": "section",
      "number": "444",
      "heading": "Companies involved with non-close companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-444",
      "extent": null,
      "status": null,
      "parent": "part/10/chapter/2/crossheading/companies-which-are-not-to-be-close-companies"
    },
    {
      "path": "section/445",
      "kind": "section",
      "number": "445",
      "heading": "Section 444: registered pension schemes",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-445",
      "extent": null,
      "status": null,
      "parent": "part/10/chapter/2/crossheading/companies-which-are-not-to-be-close-companies"
    },
    {
      "path": "section/446",
      "kind": "section",
      "number": "446",
      "heading": "Particular types of quoted company",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-446",
      "extent": null,
      "status": null,
      "parent": "part/10/chapter/2/crossheading/companies-which-are-not-to-be-close-companies"
    },
    {
      "path": "section/447",
      "kind": "section",
      "number": "447",
      "heading": "Section 446: meaning of “shares beneficially held by the public” etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-447",
      "extent": null,
      "status": null,
      "parent": "part/10/chapter/2/crossheading/companies-which-are-not-to-be-close-companies"
    },
    {
      "path": "part/10/chapter/2/crossheading/meaning-of-other-expressions-in-this-part",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of other expressions in this Part",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/10/chapter/2"
    },
    {
      "path": "section/448",
      "kind": "section",
      "number": "448",
      "heading": "“Associate”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-448",
      "extent": null,
      "status": null,
      "parent": "part/10/chapter/2/crossheading/meaning-of-other-expressions-in-this-part"
    },
    {
      "path": "section/449",
      "kind": "section",
      "number": "449",
      "heading": "“Associated company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-449",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/chapter/2/crossheading/meaning-of-other-expressions-in-this-part"
    },
    {
      "path": "section/450",
      "kind": "section",
      "number": "450",
      "heading": "“Control”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-450",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/chapter/2/crossheading/meaning-of-other-expressions-in-this-part"
    },
    {
      "path": "section/451",
      "kind": "section",
      "number": "451",
      "heading": "Section 450: rights to be attributed etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-451",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/chapter/2/crossheading/meaning-of-other-expressions-in-this-part"
    },
    {
      "path": "section/452",
      "kind": "section",
      "number": "452",
      "heading": "“Director”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-452",
      "extent": null,
      "status": null,
      "parent": "part/10/chapter/2/crossheading/meaning-of-other-expressions-in-this-part"
    },
    {
      "path": "section/453",
      "kind": "section",
      "number": "453",
      "heading": "“Loan creditor”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-453",
      "extent": null,
      "status": null,
      "parent": "part/10/chapter/2/crossheading/meaning-of-other-expressions-in-this-part"
    },
    {
      "path": "section/454",
      "kind": "section",
      "number": "454",
      "heading": "“Participator”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-454",
      "extent": null,
      "status": null,
      "parent": "part/10/chapter/2/crossheading/meaning-of-other-expressions-in-this-part"
    },
    {
      "path": "part/10/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Charge to tax in case of loan to participator",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/10"
    },
    {
      "path": "part/10/chapter/3/crossheading/charge-to-tax-in-case-of-loan-to-participator",
      "kind": "crossheading",
      "number": null,
      "heading": "Charge to tax in case of loan to participator",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/10/chapter/3"
    },
    {
      "path": "section/455",
      "kind": "section",
      "number": "455",
      "heading": "Charge to tax in case of loan to participator",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-455",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/chapter/3/crossheading/charge-to-tax-in-case-of-loan-to-participator"
    },
    {
      "path": "part/10/chapter/3/crossheading/exceptions-to-the-charge-to-tax-under-section-455",
      "kind": "crossheading",
      "number": null,
      "heading": "Exceptions to the charge to tax under section 455",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/10/chapter/3"
    },
    {
      "path": "section/456",
      "kind": "section",
      "number": "456",
      "heading": "Exceptions to the charge under section 455",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-456",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/chapter/3/crossheading/exceptions-to-the-charge-to-tax-under-section-455"
    },
    {
      "path": "section/457",
      "kind": "section",
      "number": "457",
      "heading": "Section 456: meaning of “material interest in a company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-457",
      "extent": null,
      "status": null,
      "parent": "part/10/chapter/3/crossheading/exceptions-to-the-charge-to-tax-under-section-455"
    },
    {
      "path": "part/10/chapter/3/crossheading/relief-in-case-of-repayment-or-release-of-loan",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief in case of repayment or release of loan",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/10/chapter/3"
    },
    {
      "path": "section/458",
      "kind": "section",
      "number": "458",
      "heading": "Relief in case of repayment or release of loan",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-458",
      "extent": null,
      "status": null,
      "parent": "part/10/chapter/3/crossheading/relief-in-case-of-repayment-or-release-of-loan"
    },
    {
      "path": "part/10/chapter/3/crossheading/loan-treated-as-made-to-participator",
      "kind": "crossheading",
      "number": null,
      "heading": "Loan treated as made to participator",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/10/chapter/3"
    },
    {
      "path": "section/459",
      "kind": "section",
      "number": "459",
      "heading": "Loan treated as made to participator",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-459",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/chapter/3/crossheading/loan-treated-as-made-to-participator"
    },
    {
      "path": "part/10/chapter/3/crossheading/loan-treated-as-made-by-close-company",
      "kind": "crossheading",
      "number": null,
      "heading": "Loan treated as made by close company",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/10/chapter/3"
    },
    {
      "path": "section/460",
      "kind": "section",
      "number": "460",
      "heading": "Loan treated as made by close company",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-460",
      "extent": null,
      "status": null,
      "parent": "part/10/chapter/3/crossheading/loan-treated-as-made-by-close-company"
    },
    {
      "path": "section/461",
      "kind": "section",
      "number": "461",
      "heading": "Exception to section 460",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-461",
      "extent": null,
      "status": null,
      "parent": "part/10/chapter/3/crossheading/loan-treated-as-made-by-close-company"
    },
    {
      "path": "section/462",
      "kind": "section",
      "number": "462",
      "heading": "Determination of particular questions as a result of section 460",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-462",
      "extent": null,
      "status": null,
      "parent": "part/10/chapter/3/crossheading/loan-treated-as-made-by-close-company"
    },
    {
      "path": "part/10/chapter/3/crossheading/taxation-of-debtor-on-release-of-loan-to-trustees-of-settlement-which-has-ended",
      "kind": "crossheading",
      "number": null,
      "heading": "Taxation of debtor on release of loan to trustees of settlement which has ended",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/10/chapter/3"
    },
    {
      "path": "section/463",
      "kind": "section",
      "number": "463",
      "heading": "Taxation of debtor on release of loan to trustees of settlement which has ended",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-463",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/chapter/3/crossheading/taxation-of-debtor-on-release-of-loan-to-trustees-of-settlement-which-has-ended"
    },
    {
      "path": "section/464",
      "kind": "section",
      "number": "464",
      "heading": "Section 463: other person treated as releasing or writing off debt",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-464",
      "extent": null,
      "status": null,
      "parent": "part/10/chapter/3/crossheading/taxation-of-debtor-on-release-of-loan-to-trustees-of-settlement-which-has-ended"
    },
    {
      "path": "section/464ZA",
      "kind": "section",
      "number": "464ZA",
      "heading": "Treatment of certain repayments",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-464ZA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/chapter/3/crossheading/taxation-of-debtor-on-release-of-loan-to-trustees-of-settlement-which-has-ended"
    },
    {
      "path": "section/464ZB",
      "kind": "section",
      "number": "464ZB",
      "heading": "Section 464ZA: supplementary",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-464ZB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/chapter/3/crossheading/taxation-of-debtor-on-release-of-loan-to-trustees-of-settlement-which-has-ended"
    },
    {
      "path": "part/10/chapter/3A",
      "kind": "chapter",
      "number": "3A",
      "heading": "Charge to tax: other arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/10"
    },
    {
      "path": "section/464A",
      "kind": "section",
      "number": "464A",
      "heading": "Charge to tax: arrangements conferring benefit on participator",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-464A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/chapter/3A"
    },
    {
      "path": "section/464B",
      "kind": "section",
      "number": "464B",
      "heading": "Relief in case of return payment to company",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-464B",
      "extent": null,
      "status": "repealed",
      "parent": "part/10/chapter/3A"
    },
    {
      "path": "part/10/chapter/3B",
      "kind": "chapter",
      "number": "3B",
      "heading": "Repayments and return payments",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/10"
    },
    {
      "path": "section/464C",
      "kind": "section",
      "number": "464C.",
      "heading": "Treatment of certain repayments and return payments",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-464C",
      "extent": null,
      "status": "repealed",
      "parent": "part/10/chapter/3B"
    },
    {
      "path": "section/464D",
      "kind": "section",
      "number": "464D.",
      "heading": "Section 464C: supplementary",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-464D",
      "extent": null,
      "status": "repealed",
      "parent": "part/10/chapter/3B"
    },
    {
      "path": "part/10/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Power to obtain information",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/10"
    },
    {
      "path": "section/465",
      "kind": "section",
      "number": "465",
      "heading": "Power to obtain information",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-465",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10/chapter/4"
    },
    {
      "path": "part/11",
      "kind": "part",
      "number": "11",
      "heading": "Charitable companies etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/11/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11"
    },
    {
      "path": "section/466",
      "kind": "section",
      "number": "466",
      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-466",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/1"
    },
    {
      "path": "section/467",
      "kind": "section",
      "number": "467",
      "heading": "Meaning of “charitable company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-467",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/11/chapter/1"
    },
    {
      "path": "section/468",
      "kind": "section",
      "number": "468",
      "heading": "Meaning of “eligible body”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-468",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/11/chapter/1"
    },
    {
      "path": "section/469",
      "kind": "section",
      "number": "469",
      "heading": "Conditions for qualifying as a scientific research association",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-469",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/1"
    },
    {
      "path": "section/470",
      "kind": "section",
      "number": "470",
      "heading": "Meaning of “research and development” in section 469",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-470",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/1"
    },
    {
      "path": "part/11/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Gifts and other payments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/11"
    },
    {
      "path": "part/11/chapter/2/crossheading/gifts-and-other-payments-to-charitable-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Gifts and other payments to charitable companies",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/11/chapter/2"
    },
    {
      "path": "section/471",
      "kind": "section",
      "number": "471",
      "heading": "Gifts qualifying for gift aid relief: income tax treated as paid",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-471",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/2/crossheading/gifts-and-other-payments-to-charitable-companies"
    },
    {
      "path": "section/472",
      "kind": "section",
      "number": "472",
      "heading": "Gifts qualifying for gift aid relief: corporation tax liability and exemption",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-472",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/11/chapter/2/crossheading/gifts-and-other-payments-to-charitable-companies"
    },
    {
      "path": "section/472A",
      "kind": "section",
      "number": "472A",
      "heading": "Gifts under payroll deduction schemes: corporation tax liability and exemption",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-472A",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/2/crossheading/gifts-and-other-payments-to-charitable-companies"
    },
    {
      "path": "section/473",
      "kind": "section",
      "number": "473",
      "heading": "Gifts of money from companies: corporation tax liability and exemption",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-473",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/2/crossheading/gifts-and-other-payments-to-charitable-companies"
    },
    {
      "path": "section/474",
      "kind": "section",
      "number": "474",
      "heading": "Payments from other charities: corporation tax liability and exemption",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-474",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/2/crossheading/gifts-and-other-payments-to-charitable-companies"
    },
    {
      "path": "section/474A",
      "kind": "section",
      "number": "474A",
      "heading": "Legacies: corporation tax liability and exemption",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-474A",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/2/crossheading/gifts-and-other-payments-to-charitable-companies"
    },
    {
      "path": "part/11/chapter/2/crossheading/gifts-to-eligible-bodies",
      "kind": "crossheading",
      "number": null,
      "heading": "Gifts to eligible bodies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/2"
    },
    {
      "path": "section/475",
      "kind": "section",
      "number": "475",
      "heading": "Gifts qualifying for gift aid relief: income tax treated as paid and exemption",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-475",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/11/chapter/2/crossheading/gifts-to-eligible-bodies"
    },
    {
      "path": "section/476",
      "kind": "section",
      "number": "476",
      "heading": "Gifts of money from companies: exemption",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-476",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/2/crossheading/gifts-to-eligible-bodies"
    },
    {
      "path": "part/11/chapter/2/crossheading/gifts-to-scientific-research-associations",
      "kind": "crossheading",
      "number": null,
      "heading": "Gifts to scientific research associations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/2"
    },
    {
      "path": "section/477",
      "kind": "section",
      "number": "477",
      "heading": "Gifts of money from companies: exemption",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-477",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/2/crossheading/gifts-to-scientific-research-associations"
    },
    {
      "path": "chapter/2/crossheading/claims",
      "kind": "crossheading",
      "number": null,
      "heading": "Claims",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/2"
    },
    {
      "path": "section/477A",
      "kind": "section",
      "number": "477A",
      "heading": "Claims in relation to gift aid relief",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-477A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/2/crossheading/claims"
    },
    {
      "path": "part/11/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Other exemptions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/11"
    },
    {
      "path": "part/11/chapter/3/crossheading/exemptions",
      "kind": "crossheading",
      "number": null,
      "heading": "Exemptions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/11/chapter/3"
    },
    {
      "path": "section/478",
      "kind": "section",
      "number": "478",
      "heading": "Exemption for profits etc of charitable trades",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-478",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/3/crossheading/exemptions"
    },
    {
      "path": "section/479",
      "kind": "section",
      "number": "479",
      "heading": "Meaning of “charitable trade”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-479",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/3/crossheading/exemptions"
    },
    {
      "path": "section/480",
      "kind": "section",
      "number": "480",
      "heading": "Exemption for profits of small-scale trades",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-480",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/3/crossheading/exemptions"
    },
    {
      "path": "section/481",
      "kind": "section",
      "number": "481",
      "heading": "Exemption from charges under provisions to which section 1173 applies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-481",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/11/chapter/3/crossheading/exemptions"
    },
    {
      "path": "section/482",
      "kind": "section",
      "number": "482",
      "heading": "Condition as to trading and miscellaneous incoming resources",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-482",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/11/chapter/3/crossheading/exemptions"
    },
    {
      "path": "section/483",
      "kind": "section",
      "number": "483",
      "heading": "Exemption for profits from fund-raising events",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-483",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/3/crossheading/exemptions"
    },
    {
      "path": "section/484",
      "kind": "section",
      "number": "484",
      "heading": "Exemption for profits from lotteries",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-484",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/3/crossheading/exemptions"
    },
    {
      "path": "section/485",
      "kind": "section",
      "number": "485",
      "heading": "Exemption for property income etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-485",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/3/crossheading/exemptions"
    },
    {
      "path": "section/486",
      "kind": "section",
      "number": "486",
      "heading": "Exemption for investment income and non-trading profits from loan relationships",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-486",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/11/chapter/3/crossheading/exemptions"
    },
    {
      "path": "section/487",
      "kind": "section",
      "number": "487",
      "heading": "Exemption for public revenue dividends",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-487",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/3/crossheading/exemptions"
    },
    {
      "path": "section/488",
      "kind": "section",
      "number": "488",
      "heading": "Exemption for certain miscellaneous income",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-488",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/3/crossheading/exemptions"
    },
    {
      "path": "section/489",
      "kind": "section",
      "number": "489",
      "heading": "Exemption for income from estates in administration",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-489",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/3/crossheading/exemptions"
    },
    {
      "path": "part/11/chapter/3/crossheading/application-of-exemptions-to-certain-bodies",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of exemptions to certain bodies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/3"
    },
    {
      "path": "section/490",
      "kind": "section",
      "number": "490",
      "heading": "Eligible bodies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-490",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/3/crossheading/application-of-exemptions-to-certain-bodies"
    },
    {
      "path": "section/491",
      "kind": "section",
      "number": "491",
      "heading": "Scientific research associations",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-491",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/3/crossheading/application-of-exemptions-to-certain-bodies"
    },
    {
      "path": "chapter/3/crossheading/claims",
      "kind": "crossheading",
      "number": null,
      "heading": "Claims",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/3"
    },
    {
      "path": "section/491A",
      "kind": "section",
      "number": "491A",
      "heading": "Claims in relation to certain reliefs",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-491A",
      "extent": null,
      "status": null,
      "parent": "chapter/3/crossheading/claims"
    },
    {
      "path": "part/11/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Restrictions on exemptions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11"
    },
    {
      "path": "part/11/chapter/4/crossheading/restrictions-on-exemptions",
      "kind": "crossheading",
      "number": null,
      "heading": "Restrictions on exemptions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/4"
    },
    {
      "path": "section/492",
      "kind": "section",
      "number": "492",
      "heading": "Restrictions on exemptions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-492",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/4/crossheading/restrictions-on-exemptions"
    },
    {
      "path": "section/493",
      "kind": "section",
      "number": "493",
      "heading": "The non-exempt amount",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-493",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/4/crossheading/restrictions-on-exemptions"
    },
    {
      "path": "section/494",
      "kind": "section",
      "number": "494",
      "heading": "Attributing income to the non-exempt amount",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-494",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/4/crossheading/restrictions-on-exemptions"
    },
    {
      "path": "section/495",
      "kind": "section",
      "number": "495",
      "heading": "How income is attributed to the non-exempt amount",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-495",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/4/crossheading/restrictions-on-exemptions"
    },
    {
      "path": "part/11/chapter/4/crossheading/noncharitable-expenditure",
      "kind": "crossheading",
      "number": null,
      "heading": "Non-charitable expenditure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/4"
    },
    {
      "path": "section/496",
      "kind": "section",
      "number": "496",
      "heading": "Meaning of “non-charitable expenditure”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-496",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/11/chapter/4/crossheading/noncharitable-expenditure"
    },
    {
      "path": "section/497",
      "kind": "section",
      "number": "497",
      "heading": "Section 496: supplementary",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-497",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/4/crossheading/noncharitable-expenditure"
    },
    {
      "path": "section/498",
      "kind": "section",
      "number": "498",
      "heading": "Section 496(1)(d): meaning of expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-498",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/4/crossheading/noncharitable-expenditure"
    },
    {
      "path": "section/499",
      "kind": "section",
      "number": "499",
      "heading": "Section 496(1)(d): accounting period in which certain expenditure treated as incurred",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-499",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/4/crossheading/noncharitable-expenditure"
    },
    {
      "path": "section/500",
      "kind": "section",
      "number": "500",
      "heading": "Section 496(1)(d): payment to body outside the UK",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-500",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/11/chapter/4/crossheading/noncharitable-expenditure"
    },
    {
      "path": "section/501",
      "kind": "section",
      "number": "501",
      "heading": "Section 496(1)(g) and (h): investments and loans",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-501",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/4/crossheading/noncharitable-expenditure"
    },
    {
      "path": "part/11/chapter/4/crossheading/substantial-donor-transactions",
      "kind": "crossheading",
      "number": null,
      "heading": "Substantial donor transactions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/11/chapter/4"
    },
    {
      "path": "section/502",
      "kind": "section",
      "number": "502",
      "heading": "Transactions with substantial donors",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-502",
      "extent": null,
      "status": "repealed",
      "parent": "part/11/chapter/4/crossheading/substantial-donor-transactions"
    },
    {
      "path": "section/503",
      "kind": "section",
      "number": "503",
      "heading": "Meaning of “relievable gift”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-503",
      "extent": null,
      "status": "repealed",
      "parent": "part/11/chapter/4/crossheading/substantial-donor-transactions"
    },
    {
      "path": "section/504",
      "kind": "section",
      "number": "504",
      "heading": "Non-charitable expenditure in substantial donor transactions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-504",
      "extent": null,
      "status": "repealed",
      "parent": "part/11/chapter/4/crossheading/substantial-donor-transactions"
    },
    {
      "path": "section/505",
      "kind": "section",
      "number": "505",
      "heading": "Adjustment if section 504(1) and (2) applied to single transaction",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-505",
      "extent": null,
      "status": "repealed",
      "parent": "part/11/chapter/4/crossheading/substantial-donor-transactions"
    },
    {
      "path": "section/506",
      "kind": "section",
      "number": "506",
      "heading": "Section 504: certain payments and benefits to be ignored",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-506",
      "extent": null,
      "status": "repealed",
      "parent": "part/11/chapter/4/crossheading/substantial-donor-transactions"
    },
    {
      "path": "section/507",
      "kind": "section",
      "number": "507",
      "heading": "Transactions: exceptions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-507",
      "extent": null,
      "status": "repealed",
      "parent": "part/11/chapter/4/crossheading/substantial-donor-transactions"
    },
    {
      "path": "section/508",
      "kind": "section",
      "number": "508",
      "heading": "Donors: exceptions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-508",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/11/chapter/4/crossheading/substantial-donor-transactions"
    },
    {
      "path": "section/509",
      "kind": "section",
      "number": "509",
      "heading": "Connected charities",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-509",
      "extent": null,
      "status": "repealed",
      "parent": "part/11/chapter/4/crossheading/substantial-donor-transactions"
    },
    {
      "path": "section/510",
      "kind": "section",
      "number": "510",
      "heading": "Substantial donor transactions: supplementary",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-510",
      "extent": null,
      "status": "repealed",
      "parent": "part/11/chapter/4/crossheading/substantial-donor-transactions"
    },
    {
      "path": "part/11/chapter/4/crossheading/approved-charitable-investments-and-loans",
      "kind": "crossheading",
      "number": null,
      "heading": "Approved charitable investments and loans",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/4"
    },
    {
      "path": "section/511",
      "kind": "section",
      "number": "511",
      "heading": "Approved charitable investments",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-511",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/11/chapter/4/crossheading/approved-charitable-investments-and-loans"
    },
    {
      "path": "section/512",
      "kind": "section",
      "number": "512",
      "heading": "Securities which are approved charitable investments",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-512",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/4/crossheading/approved-charitable-investments-and-loans"
    },
    {
      "path": "section/513",
      "kind": "section",
      "number": "513",
      "heading": "Conditions to be met for some securities",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-513",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/4/crossheading/approved-charitable-investments-and-loans"
    },
    {
      "path": "section/514",
      "kind": "section",
      "number": "514",
      "heading": "Approved charitable loans",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-514",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/4/crossheading/approved-charitable-investments-and-loans"
    },
    {
      "path": "part/11/chapter/4/crossheading/carry-back-of-excess-noncharitable-expenditure",
      "kind": "crossheading",
      "number": null,
      "heading": "Carry back of excess non-charitable expenditure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/4"
    },
    {
      "path": "section/515",
      "kind": "section",
      "number": "515",
      "heading": "Excess expenditure treated as non-charitable expenditure of earlier periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-515",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/4/crossheading/carry-back-of-excess-noncharitable-expenditure"
    },
    {
      "path": "section/516",
      "kind": "section",
      "number": "516",
      "heading": "Rules for attributing excess expenditure to earlier periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-516",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/4/crossheading/carry-back-of-excess-noncharitable-expenditure"
    },
    {
      "path": "section/517",
      "kind": "section",
      "number": "517",
      "heading": "Adjustments in consequence of section 515",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-517",
      "extent": null,
      "status": null,
      "parent": "part/11/chapter/4/crossheading/carry-back-of-excess-noncharitable-expenditure"
    },
    {
      "path": "part/12",
      "kind": "part",
      "number": "12",
      "heading": "Real Estate Investment Trusts",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/12/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "part/12/chapter/1/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/1"
    },
    {
      "path": "section/518",
      "kind": "section",
      "number": "518",
      "heading": "Introduction to Part",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-518",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/1/crossheading/introductory"
    },
    {
      "path": "part/12/chapter/1/crossheading/key-concepts",
      "kind": "crossheading",
      "number": null,
      "heading": "Key concepts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/1"
    },
    {
      "path": "section/519",
      "kind": "section",
      "number": "519",
      "heading": "“Property rental business”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-519",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/1/crossheading/key-concepts"
    },
    {
      "path": "section/520",
      "kind": "section",
      "number": "520",
      "heading": "“UK property rental business” of non-UK companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-520",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/1/crossheading/key-concepts"
    },
    {
      "path": "section/521",
      "kind": "section",
      "number": "521",
      "heading": "“UK company” and “non-UK company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-521",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/1/crossheading/key-concepts"
    },
    {
      "path": "section/522",
      "kind": "section",
      "number": "522",
      "heading": "“Residual business”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-522",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/1/crossheading/key-concepts"
    },
    {
      "path": "part/12/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Requirements for being a UK REIT",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "part/12/chapter/2/crossheading/becoming-a-uk-reit",
      "kind": "crossheading",
      "number": null,
      "heading": "Becoming a UK REIT",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2"
    },
    {
      "path": "section/523",
      "kind": "section",
      "number": "523",
      "heading": "Notice for a group of companies to become a UK REIT",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-523",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/becoming-a-uk-reit"
    },
    {
      "path": "section/524",
      "kind": "section",
      "number": "524",
      "heading": "Notice for a company to become a UK REIT",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-524",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/becoming-a-uk-reit"
    },
    {
      "path": "section/525",
      "kind": "section",
      "number": "525",
      "heading": "Notice under section 523 or 524: supplementary",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-525",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/2/crossheading/becoming-a-uk-reit"
    },
    {
      "path": "section/526",
      "kind": "section",
      "number": "526",
      "heading": "Duration of status as UK REIT",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-526",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/becoming-a-uk-reit"
    },
    {
      "path": "part/12/chapter/2/crossheading/being-a-uk-reit-in-relation-to-an-accounting-period",
      "kind": "crossheading",
      "number": null,
      "heading": "Being a UK REIT in relation to an accounting period",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/2"
    },
    {
      "path": "section/527",
      "kind": "section",
      "number": "527",
      "heading": "Being a UK REIT in relation to an accounting period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-527",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/2/crossheading/being-a-uk-reit-in-relation-to-an-accounting-period"
    },
    {
      "path": "section/528",
      "kind": "section",
      "number": "528",
      "heading": "Conditions for company",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-528",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/2/crossheading/being-a-uk-reit-in-relation-to-an-accounting-period"
    },
    {
      "path": "section/528ZA",
      "kind": "section",
      "number": "528ZA",
      "heading": "Listing requirement: ownership by institutional investors",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-528ZA",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/being-a-uk-reit-in-relation-to-an-accounting-period"
    },
    {
      "path": "section/528ZB",
      "kind": "section",
      "number": "528ZB",
      "heading": "Genuine diversity of ownership condition",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-528ZB",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/being-a-uk-reit-in-relation-to-an-accounting-period"
    },
    {
      "path": "section/528A",
      "kind": "section",
      "number": "528A",
      "heading": "Further condition relating to shares",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-528A",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/being-a-uk-reit-in-relation-to-an-accounting-period"
    },
    {
      "path": "section/528B",
      "kind": "section",
      "number": "528B",
      "heading": "Relaxation of section 528A condition for accounting periods 1 to 3",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-528B",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/being-a-uk-reit-in-relation-to-an-accounting-period"
    },
    {
      "path": "section/529",
      "kind": "section",
      "number": "529",
      "heading": "Conditions as to property rental business",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-529",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/being-a-uk-reit-in-relation-to-an-accounting-period"
    },
    {
      "path": "section/530",
      "kind": "section",
      "number": "530",
      "heading": "Condition as to distribution of profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-530",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/2/crossheading/being-a-uk-reit-in-relation-to-an-accounting-period"
    },
    {
      "path": "section/530A",
      "kind": "section",
      "number": "530A",
      "heading": "Condition as to distribution of profits: increase in profits after delivery of tax return",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-530A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/2/crossheading/being-a-uk-reit-in-relation-to-an-accounting-period"
    },
    {
      "path": "section/531",
      "kind": "section",
      "number": "531",
      "heading": "Conditions as to balance of business",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-531",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/2/crossheading/being-a-uk-reit-in-relation-to-an-accounting-period"
    },
    {
      "path": "section/532",
      "kind": "section",
      "number": "532",
      "heading": "Financial statements for group UK REITs",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-532",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2/crossheading/being-a-uk-reit-in-relation-to-an-accounting-period"
    },
    {
      "path": "section/533",
      "kind": "section",
      "number": "533",
      "heading": "Financial statements: supplementary",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-533",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/2/crossheading/being-a-uk-reit-in-relation-to-an-accounting-period"
    },
    {
      "path": "part/12/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Tax treatment of profits and gains of UK REITs",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "section/534",
      "kind": "section",
      "number": "534",
      "heading": "Profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-534",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/3"
    },
    {
      "path": "section/535",
      "kind": "section",
      "number": "535",
      "heading": "Gains",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-535",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/3"
    },
    {
      "path": "section/535A",
      "kind": "section",
      "number": "535A",
      "heading": "Gains: disposals of rights or interests in UK property rich companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-535A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/3"
    },
    {
      "path": "section/535B",
      "kind": "section",
      "number": "535B",
      "heading": "Section 535A: use of pre-April 2019 residual business losses or deficits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-535B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/3"
    },
    {
      "path": "part/12/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Entering the UK REIT regime",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "section/536",
      "kind": "section",
      "number": "536",
      "heading": "Effects of entry: corporation tax",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-536",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/4"
    },
    {
      "path": "section/537",
      "kind": "section",
      "number": "537",
      "heading": "Effects of entry: CAA 2001",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-537",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/4"
    },
    {
      "path": "section/538",
      "kind": "section",
      "number": "538",
      "heading": "Entry charge",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-538",
      "extent": null,
      "status": "repealed",
      "parent": "part/12/chapter/4"
    },
    {
      "path": "section/539",
      "kind": "section",
      "number": "539",
      "heading": "Calculation of the notional amount",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-539",
      "extent": null,
      "status": "repealed",
      "parent": "part/12/chapter/4"
    },
    {
      "path": "section/540",
      "kind": "section",
      "number": "540",
      "heading": "Election to treat notional income as arising in instalments",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-540",
      "extent": null,
      "status": "repealed",
      "parent": "part/12/chapter/4"
    },
    {
      "path": "part/12/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Assets etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "part/12/chapter/5/crossheading/ringfencing-of-property-rental-business",
      "kind": "crossheading",
      "number": null,
      "heading": "Ring-fencing of property rental business",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/5"
    },
    {
      "path": "section/541",
      "kind": "section",
      "number": "541",
      "heading": "Ring-fencing of property rental business",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-541",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/5/crossheading/ringfencing-of-property-rental-business"
    },
    {
      "path": "section/542",
      "kind": "section",
      "number": "542",
      "heading": "Disapplication of certain provisions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-542",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/5/crossheading/ringfencing-of-property-rental-business"
    },
    {
      "path": "part/12/chapter/5/crossheading/profits-financingcost-ratio",
      "kind": "crossheading",
      "number": null,
      "heading": "Profits: financing-cost ratio",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/5"
    },
    {
      "path": "section/543",
      "kind": "section",
      "number": "543",
      "heading": "Profit: financing-cost ratio",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-543",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/5/crossheading/profits-financingcost-ratio"
    },
    {
      "path": "section/544",
      "kind": "section",
      "number": "544",
      "heading": "Meaning of “property profits” and “property financing costs”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-544",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/5/crossheading/profits-financingcost-ratio"
    },
    {
      "path": "part/12/chapter/5/crossheading/cancellation-of-tax-advantage",
      "kind": "crossheading",
      "number": null,
      "heading": "Cancellation of tax advantage",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/5"
    },
    {
      "path": "section/545",
      "kind": "section",
      "number": "545",
      "heading": "Cancellation of tax advantage",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-545",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/5/crossheading/cancellation-of-tax-advantage"
    },
    {
      "path": "section/546",
      "kind": "section",
      "number": "546",
      "heading": "Appeal against notice under section 545",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-546",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/5/crossheading/cancellation-of-tax-advantage"
    },
    {
      "path": "part/12/chapter/5/crossheading/funds-awaiting-reinvestment",
      "kind": "crossheading",
      "number": null,
      "heading": "Funds awaiting reinvestment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/5"
    },
    {
      "path": "section/547",
      "kind": "section",
      "number": "547",
      "heading": "Funds awaiting reinvestment",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-547",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/5/crossheading/funds-awaiting-reinvestment"
    },
    {
      "path": "part/12/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Distributions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "part/12/chapter/6/crossheading/recipients-of-distributions",
      "kind": "crossheading",
      "number": null,
      "heading": "Recipients of distributions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/6"
    },
    {
      "path": "section/548",
      "kind": "section",
      "number": "548",
      "heading": "Distributions: liability to tax",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-548",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/6/crossheading/recipients-of-distributions"
    },
    {
      "path": "section/549",
      "kind": "section",
      "number": "549",
      "heading": "Distributions: supplementary",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-549",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/6/crossheading/recipients-of-distributions"
    },
    {
      "path": "section/549A",
      "kind": "section",
      "number": "549A",
      "heading": "Distributions from one UK REIT to another UK REIT",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-549A",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/6/crossheading/recipients-of-distributions"
    },
    {
      "path": "part/12/chapter/6/crossheading/attribution-of-distributions",
      "kind": "crossheading",
      "number": null,
      "heading": "Attribution of distributions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/6"
    },
    {
      "path": "section/550",
      "kind": "section",
      "number": "550",
      "heading": "Attribution of distributions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-550",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/6/crossheading/attribution-of-distributions"
    },
    {
      "path": "part/12/chapter/6/crossheading/distributions-to-certain-shareholders",
      "kind": "crossheading",
      "number": null,
      "heading": "Distributions to certain shareholders",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/6"
    },
    {
      "path": "section/551",
      "kind": "section",
      "number": "551",
      "heading": "Tax consequences of distribution to holder of excessive rights",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-551",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/6/crossheading/distributions-to-certain-shareholders"
    },
    {
      "path": "section/552",
      "kind": "section",
      "number": "552",
      "heading": "“The section 552 amount”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-552",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/6/crossheading/distributions-to-certain-shareholders"
    },
    {
      "path": "section/553",
      "kind": "section",
      "number": "553",
      "heading": "Meaning of “holder of excessive rights” and “excluded holder”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-553",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/6/crossheading/distributions-to-certain-shareholders"
    },
    {
      "path": "section/554",
      "kind": "section",
      "number": "554",
      "heading": "Regulations: distributions to holders of excessive rights",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-554",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/6/crossheading/distributions-to-certain-shareholders"
    },
    {
      "path": "section/554A",
      "kind": "section",
      "number": "554A",
      "heading": "Meaning of “distribution”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-554A",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/6/crossheading/distributions-to-certain-shareholders"
    },
    {
      "path": "part/12/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "Gains etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "part/12/chapter/7/crossheading/movement-of-assets",
      "kind": "crossheading",
      "number": null,
      "heading": "Movement of assets",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/7"
    },
    {
      "path": "section/555",
      "kind": "section",
      "number": "555",
      "heading": "Assets: change of use",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-555",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/7/crossheading/movement-of-assets"
    },
    {
      "path": "section/556",
      "kind": "section",
      "number": "556",
      "heading": "Disposal of assets",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-556",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/7/crossheading/movement-of-assets"
    },
    {
      "path": "section/557",
      "kind": "section",
      "number": "557",
      "heading": "Movement of assets into ring fence",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-557",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/7/crossheading/movement-of-assets"
    },
    {
      "path": "part/12/chapter/7/crossheading/demergers",
      "kind": "crossheading",
      "number": null,
      "heading": "Demergers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/7"
    },
    {
      "path": "section/558",
      "kind": "section",
      "number": "558",
      "heading": "Demergers: disposal of asset",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-558",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/7/crossheading/demergers"
    },
    {
      "path": "section/559",
      "kind": "section",
      "number": "559",
      "heading": "Demergers: company leaving group UK REIT",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-559",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/7/crossheading/demergers"
    },
    {
      "path": "part/12/chapter/7/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/7"
    },
    {
      "path": "section/560",
      "kind": "section",
      "number": "560",
      "heading": "Interpretation of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-560",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/7/crossheading/interpretation"
    },
    {
      "path": "part/12/chapter/8",
      "kind": "chapter",
      "number": "8",
      "heading": "Breach of conditions in Chapter 2",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "section/561",
      "kind": "section",
      "number": "561",
      "heading": "Notice of breach of relevant Chapter 2 condition",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-561",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/8"
    },
    {
      "path": "section/562",
      "kind": "section",
      "number": "562",
      "heading": "Breach of condition C in section 528 (conditions for company)",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-562",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/8"
    },
    {
      "path": "section/562A",
      "kind": "section",
      "number": "562A",
      "heading": "Breach of condition D in section 528 (conditions for company)",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-562A",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/8"
    },
    {
      "path": "section/562B",
      "kind": "section",
      "number": "562B",
      "heading": "Breach of further condition relating to shares",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-562B",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/8"
    },
    {
      "path": "section/562C",
      "kind": "section",
      "number": "562C",
      "heading": "Breach of further condition relating to shares in accounting periods 1, 2 and 3",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-562C",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/8"
    },
    {
      "path": "section/563",
      "kind": "section",
      "number": "563",
      "heading": "Breach of property rental business condition",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-563",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/8"
    },
    {
      "path": "section/564",
      "kind": "section",
      "number": "564",
      "heading": "Breach of condition as to distribution of profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-564",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/8"
    },
    {
      "path": "section/565",
      "kind": "section",
      "number": "565",
      "heading": "“The section 565 amount”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-565",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/8"
    },
    {
      "path": "section/566",
      "kind": "section",
      "number": "566",
      "heading": "Breach of condition B in section 531 in accounting period 1",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-566",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/8"
    },
    {
      "path": "section/567",
      "kind": "section",
      "number": "567",
      "heading": "Meaning of “the notional amount”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-567",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/12/chapter/8"
    },
    {
      "path": "section/568",
      "kind": "section",
      "number": "568",
      "heading": "Breach of balance of business conditions after accounting period 1",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-568",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/8"
    },
    {
      "path": "section/569",
      "kind": "section",
      "number": "569",
      "heading": "Chapter subject to section 572",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-569",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/8"
    },
    {
      "path": "part/12/chapter/9",
      "kind": "chapter",
      "number": "9",
      "heading": "Leaving the UK REIT regime",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "part/12/chapter/9/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/9"
    },
    {
      "path": "section/570",
      "kind": "section",
      "number": "570",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-570",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/9/crossheading/introduction"
    },
    {
      "path": "part/12/chapter/9/crossheading/notice-to-leave-regime",
      "kind": "crossheading",
      "number": null,
      "heading": "Notice to leave regime",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/9"
    },
    {
      "path": "section/571",
      "kind": "section",
      "number": "571",
      "heading": "Termination by notice: group or company",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-571",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/9/crossheading/notice-to-leave-regime"
    },
    {
      "path": "section/572",
      "kind": "section",
      "number": "572",
      "heading": "Termination by notice: officer of Revenue and Customs",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-572",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/9/crossheading/notice-to-leave-regime"
    },
    {
      "path": "section/573",
      "kind": "section",
      "number": "573",
      "heading": "Notice under section 572: tax advantage",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-573",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/9/crossheading/notice-to-leave-regime"
    },
    {
      "path": "section/573A",
      "kind": "section",
      "number": "573A",
      "heading": "Notice under section 572: condition D in section 528 not met",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-573A",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/9/crossheading/notice-to-leave-regime"
    },
    {
      "path": "section/573B",
      "kind": "section",
      "number": "573B",
      "heading": "Notice under section 572: further condition relating to shares not met",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-573B",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/9/crossheading/notice-to-leave-regime"
    },
    {
      "path": "section/574",
      "kind": "section",
      "number": "574",
      "heading": "Notice under section 572: serious breach",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-574",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/9/crossheading/notice-to-leave-regime"
    },
    {
      "path": "section/575",
      "kind": "section",
      "number": "575",
      "heading": "Notice under section 572: breach of conditions as to property rental business",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-575",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/9/crossheading/notice-to-leave-regime"
    },
    {
      "path": "section/576",
      "kind": "section",
      "number": "576",
      "heading": "Notice under section 572: breach of conditions as to balance of business",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-576",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/9/crossheading/notice-to-leave-regime"
    },
    {
      "path": "section/577",
      "kind": "section",
      "number": "577",
      "heading": "Notice under section 572: multiple breaches of conditions in Chapter 2",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-577",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/9/crossheading/notice-to-leave-regime"
    },
    {
      "path": "part/12/chapter/9/crossheading/automatic-termination",
      "kind": "crossheading",
      "number": null,
      "heading": "Automatic termination",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/9"
    },
    {
      "path": "section/578",
      "kind": "section",
      "number": "578",
      "heading": "Automatic termination for breach of certain conditions in section 528",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-578",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/9/crossheading/automatic-termination"
    },
    {
      "path": "part/12/chapter/9/crossheading/effects-of-cessation",
      "kind": "crossheading",
      "number": null,
      "heading": "Effects of cessation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/9"
    },
    {
      "path": "section/579",
      "kind": "section",
      "number": "579",
      "heading": "Effects of cessation: corporation tax",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-579",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/9/crossheading/effects-of-cessation"
    },
    {
      "path": "section/580",
      "kind": "section",
      "number": "580",
      "heading": "Effects of cessation: CAA 2001",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-580",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/9/crossheading/effects-of-cessation"
    },
    {
      "path": "part/12/chapter/9/crossheading/early-exit",
      "kind": "crossheading",
      "number": null,
      "heading": "Early exit",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/9"
    },
    {
      "path": "section/581",
      "kind": "section",
      "number": "581",
      "heading": "Early exit by notice",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-581",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/9/crossheading/early-exit"
    },
    {
      "path": "section/582",
      "kind": "section",
      "number": "582",
      "heading": "Early exit",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-582",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/9/crossheading/early-exit"
    },
    {
      "path": "part/12/chapter/10",
      "kind": "chapter",
      "number": "10",
      "heading": "Joint ventures",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "part/12/chapter/10/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/10"
    },
    {
      "path": "section/583",
      "kind": "section",
      "number": "583",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-583",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/10/crossheading/introduction"
    },
    {
      "path": "section/584",
      "kind": "section",
      "number": "584",
      "heading": "Meaning of “joint venture company” and “joint venture group”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-584",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/10/crossheading/introduction"
    },
    {
      "path": "section/585",
      "kind": "section",
      "number": "585",
      "heading": "Meaning of “venturing group” and “venturing company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-585",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/10/crossheading/introduction"
    },
    {
      "path": "part/12/chapter/10/crossheading/notice-for-part-to-apply-to-joint-venture",
      "kind": "crossheading",
      "number": null,
      "heading": "Notice for Part to apply to joint venture",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/10"
    },
    {
      "path": "section/586",
      "kind": "section",
      "number": "586",
      "heading": "Notice for Part to apply: joint venture company",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-586",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/10/crossheading/notice-for-part-to-apply-to-joint-venture"
    },
    {
      "path": "section/587",
      "kind": "section",
      "number": "587",
      "heading": "Notice for Part to apply: joint venture group",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-587",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/10/crossheading/notice-for-part-to-apply-to-joint-venture"
    },
    {
      "path": "part/12/chapter/10/crossheading/effect-and-duration-of-notice",
      "kind": "crossheading",
      "number": null,
      "heading": "Effect and duration of notice",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/10"
    },
    {
      "path": "section/588",
      "kind": "section",
      "number": "588",
      "heading": "Effect of notice under section 586",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-588",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/10/crossheading/effect-and-duration-of-notice"
    },
    {
      "path": "section/589",
      "kind": "section",
      "number": "589",
      "heading": "Effect of notice under section 587",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-589",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/10/crossheading/effect-and-duration-of-notice"
    },
    {
      "path": "section/590",
      "kind": "section",
      "number": "590",
      "heading": "Duration of notice under section 586 or 587",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-590",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/10/crossheading/effect-and-duration-of-notice"
    },
    {
      "path": "part/12/chapter/10/crossheading/specific-requirements-and-modifications",
      "kind": "crossheading",
      "number": null,
      "heading": "Specific requirements and modifications",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/10"
    },
    {
      "path": "section/591",
      "kind": "section",
      "number": "591",
      "heading": "Conditions as to balance of business",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-591",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/10/crossheading/specific-requirements-and-modifications"
    },
    {
      "path": "section/592",
      "kind": "section",
      "number": "592",
      "heading": "Joint venture groups: financial statements",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-592",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/10/crossheading/specific-requirements-and-modifications"
    },
    {
      "path": "section/593",
      "kind": "section",
      "number": "593",
      "heading": "Financial statements under section 532: joint venture groups",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-593",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/10/crossheading/specific-requirements-and-modifications"
    },
    {
      "path": "section/594",
      "kind": "section",
      "number": "594",
      "heading": "Modifications of Chapter 3",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-594",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/10/crossheading/specific-requirements-and-modifications"
    },
    {
      "path": "part/12/chapter/10/crossheading/additional-entry-charge-due-in-some-cases",
      "kind": "crossheading",
      "number": null,
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/10"
    },
    {
      "path": "section/595",
      "kind": "section",
      "number": "595",
      "heading": "Joint venture company liable for additional charge",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-595",
      "extent": null,
      "status": "repealed",
      "parent": "part/12/chapter/10/crossheading/additional-entry-charge-due-in-some-cases"
    },
    {
      "path": "section/596",
      "kind": "section",
      "number": "596",
      "heading": "Member of joint venture group liable for additional charge",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-596",
      "extent": null,
      "status": "repealed",
      "parent": "part/12/chapter/10/crossheading/additional-entry-charge-due-in-some-cases"
    },
    {
      "path": "section/597",
      "kind": "section",
      "number": "597",
      "heading": "Cases where no additional charge due",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-597",
      "extent": null,
      "status": "repealed",
      "parent": "part/12/chapter/10/crossheading/additional-entry-charge-due-in-some-cases"
    },
    {
      "path": "part/12/chapter/10/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/10"
    },
    {
      "path": "section/598",
      "kind": "section",
      "number": "598",
      "heading": "Chapter 10: supplementary",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-598",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/10/crossheading/supplementary"
    },
    {
      "path": "part/12/chapter/11",
      "kind": "chapter",
      "number": "11",
      "heading": "Part 12: supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "part/12/chapter/11/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/11"
    },
    {
      "path": "section/599",
      "kind": "section",
      "number": "599",
      "heading": "Calculation of profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-599",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/11/crossheading/miscellaneous"
    },
    {
      "path": "section/599A",
      "kind": "section",
      "number": "599A",
      "heading": "Amount of distribution consisting of share capital issued in lieu of cash dividend",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-599A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/11/crossheading/miscellaneous"
    },
    {
      "path": "section/600",
      "kind": "section",
      "number": "600",
      "heading": "Power to make regulations about cases involving related persons",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-600",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/11/crossheading/miscellaneous"
    },
    {
      "path": "section/601",
      "kind": "section",
      "number": "601",
      "heading": "Availability of group reliefs",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-601",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/11/crossheading/miscellaneous"
    },
    {
      "path": "section/602",
      "kind": "section",
      "number": "602",
      "heading": "Effect of deemed disposal and reacquisition",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-602",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/11/crossheading/miscellaneous"
    },
    {
      "path": "section/603",
      "kind": "section",
      "number": "603",
      "heading": "Regulations",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-603",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/11/crossheading/miscellaneous"
    },
    {
      "path": "part/12/chapter/11/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/11"
    },
    {
      "path": "section/604",
      "kind": "section",
      "number": "604",
      "heading": "Property rental business: exclusion of listed business",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-604",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/11/crossheading/interpretation"
    },
    {
      "path": "section/605",
      "kind": "section",
      "number": "605",
      "heading": "Property rental business: exclusion of business producing listed income",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-605",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/11/crossheading/interpretation"
    },
    {
      "path": "section/606",
      "kind": "section",
      "number": "606",
      "heading": "Groups",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-606",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/12/chapter/11/crossheading/interpretation"
    },
    {
      "path": "section/607",
      "kind": "section",
      "number": "607",
      "heading": "Meaning of “entry” and “cessation” etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-607",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/11/crossheading/interpretation"
    },
    {
      "path": "section/608",
      "kind": "section",
      "number": "608",
      "heading": "References to assets",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-608",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/11/crossheading/interpretation"
    },
    {
      "path": "section/609",
      "kind": "section",
      "number": "609",
      "heading": "Definitions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-609",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/11/crossheading/interpretation"
    },
    {
      "path": "part/13",
      "kind": "part",
      "number": "13",
      "heading": "Other special types of company etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/13/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Corporate beneficiaries under trusts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "part/13/chapter/1/crossheading/discretionary-payments",
      "kind": "crossheading",
      "number": null,
      "heading": "Discretionary payments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/1"
    },
    {
      "path": "section/610",
      "kind": "section",
      "number": "610",
      "heading": "Discretionary payments by trustees to companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-610",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/1/crossheading/discretionary-payments"
    },
    {
      "path": "part/13/chapter/1/crossheading/trustees-expenses",
      "kind": "crossheading",
      "number": null,
      "heading": "Trustees' expenses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/1"
    },
    {
      "path": "section/611",
      "kind": "section",
      "number": "611",
      "heading": "Income tax provisions to apply in relation to trustees' expenses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-611",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/1/crossheading/trustees-expenses"
    },
    {
      "path": "part/13/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Authorised investment funds",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "part/13/chapter/2/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2"
    },
    {
      "path": "section/612",
      "kind": "section",
      "number": "612",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-612",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2/crossheading/introduction"
    },
    {
      "path": "part/13/chapter/2/crossheading/openended-investment-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Open-ended investment companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2"
    },
    {
      "path": "section/613",
      "kind": "section",
      "number": "613",
      "heading": "Meaning of “open-ended investment company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-613",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2/crossheading/openended-investment-companies"
    },
    {
      "path": "section/614",
      "kind": "section",
      "number": "614",
      "heading": "Applicable corporation tax rate",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-614",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2/crossheading/openended-investment-companies"
    },
    {
      "path": "section/615",
      "kind": "section",
      "number": "615",
      "heading": "Umbrella companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-615",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2/crossheading/openended-investment-companies"
    },
    {
      "path": "part/13/chapter/2/crossheading/authorised-unit-trusts",
      "kind": "crossheading",
      "number": null,
      "heading": "Authorised unit trusts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2"
    },
    {
      "path": "section/616",
      "kind": "section",
      "number": "616",
      "heading": "Meaning of “authorised unit trust” and “unit holder”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-616",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2/crossheading/authorised-unit-trusts"
    },
    {
      "path": "section/617",
      "kind": "section",
      "number": "617",
      "heading": "Authorised unit trust treated as UK resident company",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-617",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2/crossheading/authorised-unit-trusts"
    },
    {
      "path": "section/618",
      "kind": "section",
      "number": "618",
      "heading": "Applicable corporation tax rate",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-618",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2/crossheading/authorised-unit-trusts"
    },
    {
      "path": "section/619",
      "kind": "section",
      "number": "619",
      "heading": "Umbrella schemes",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-619",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2/crossheading/authorised-unit-trusts"
    },
    {
      "path": "part/13/chapter/2/crossheading/court-investment-funds",
      "kind": "crossheading",
      "number": null,
      "heading": "Court investment funds",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/2"
    },
    {
      "path": "section/620",
      "kind": "section",
      "number": "620",
      "heading": "Court investment funds",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-620",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/2/crossheading/court-investment-funds"
    },
    {
      "path": "part/13/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Unauthorised unit trusts",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/13"
    },
    {
      "path": "section/621",
      "kind": "section",
      "number": "621",
      "heading": "Treatment of income",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-621",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/3"
    },
    {
      "path": "section/622",
      "kind": "section",
      "number": "622",
      "heading": "Treatment of capital expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-622",
      "extent": null,
      "status": "repealed",
      "parent": "part/13/chapter/3"
    },
    {
      "path": "part/13/chapter/3A",
      "kind": "chapter",
      "number": "3A",
      "heading": "Investment trusts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "section/622A",
      "kind": "section",
      "number": "622A",
      "heading": "Power to make provision about treatment of transactions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-622A",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/3A"
    },
    {
      "path": "part/13/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Securitisation companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "section/623",
      "kind": "section",
      "number": "623",
      "heading": "Meaning of “securitisation company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-623",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/4"
    },
    {
      "path": "section/624",
      "kind": "section",
      "number": "624",
      "heading": "Power to make regulations about the taxation of securitisation companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-624",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/4"
    },
    {
      "path": "section/625",
      "kind": "section",
      "number": "625",
      "heading": "Regulations: supplementary",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-625",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/4"
    },
    {
      "path": "part/13/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Companies in liquidation or administration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "part/13/chapter/5/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5"
    },
    {
      "path": "section/626",
      "kind": "section",
      "number": "626",
      "heading": "Meaning of “final year”, “penultimate year” etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-626",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5/crossheading/introduction"
    },
    {
      "path": "section/627",
      "kind": "section",
      "number": "627",
      "heading": "Meaning of “main rate of corporation tax” for companies with ring fence profits or small profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-627",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5/crossheading/introduction"
    },
    {
      "path": "part/13/chapter/5/crossheading/companies-in-liquidation",
      "kind": "crossheading",
      "number": null,
      "heading": "Companies in liquidation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5"
    },
    {
      "path": "section/628",
      "kind": "section",
      "number": "628",
      "heading": "Company in liquidation: corporation tax rates",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-628",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/5/crossheading/companies-in-liquidation"
    },
    {
      "path": "section/629",
      "kind": "section",
      "number": "629",
      "heading": "Company in liquidation: making of assessment to tax",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-629",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5/crossheading/companies-in-liquidation"
    },
    {
      "path": "part/13/chapter/5/crossheading/companies-in-administration",
      "kind": "crossheading",
      "number": null,
      "heading": "Companies in administration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5"
    },
    {
      "path": "section/630",
      "kind": "section",
      "number": "630",
      "heading": "Company in administration: corporation tax rates",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-630",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/5/crossheading/companies-in-administration"
    },
    {
      "path": "section/631",
      "kind": "section",
      "number": "631",
      "heading": "Company in administration: making of assessment to tax",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-631",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5/crossheading/companies-in-administration"
    },
    {
      "path": "part/13/chapter/5/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5"
    },
    {
      "path": "section/632",
      "kind": "section",
      "number": "632",
      "heading": "Meaning of rate being “fixed” or “proposed”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-632",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5/crossheading/supplementary"
    },
    {
      "path": "section/633",
      "kind": "section",
      "number": "633",
      "heading": "Exemption for interest on overpaid tax in final accounting period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-633",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/5/crossheading/supplementary"
    },
    {
      "path": "part/13/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Banks etc in compulsory liquidation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "section/634",
      "kind": "section",
      "number": "634",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-634",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/6"
    },
    {
      "path": "section/635",
      "kind": "section",
      "number": "635",
      "heading": "Application of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-635",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/6"
    },
    {
      "path": "section/636",
      "kind": "section",
      "number": "636",
      "heading": "Charge to corporation tax on winding up receipts",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-636",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/6"
    },
    {
      "path": "section/637",
      "kind": "section",
      "number": "637",
      "heading": "Transfer of rights to payment",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-637",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/6"
    },
    {
      "path": "section/638",
      "kind": "section",
      "number": "638",
      "heading": "Allowable deductions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-638",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/6"
    },
    {
      "path": "section/639",
      "kind": "section",
      "number": "639",
      "heading": "Election to carry back",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-639",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/6"
    },
    {
      "path": "section/640",
      "kind": "section",
      "number": "640",
      "heading": "Relationship of Chapter with other corporation tax provisions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-640",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/6"
    },
    {
      "path": "section/641",
      "kind": "section",
      "number": "641",
      "heading": "Interpretation of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-641",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/6"
    },
    {
      "path": "part/13/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "Co-operative housing associations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "section/642",
      "kind": "section",
      "number": "642",
      "heading": "Disregard of rent from members and of interest payable",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-642",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/7"
    },
    {
      "path": "section/643",
      "kind": "section",
      "number": "643",
      "heading": "Exemption for gains on a sale of property",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-643",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/7"
    },
    {
      "path": "section/644",
      "kind": "section",
      "number": "644",
      "heading": "Approval of housing associations",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-644",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/7"
    },
    {
      "path": "section/645",
      "kind": "section",
      "number": "645",
      "heading": "Tests to be satisfied by the association",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-645",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/7"
    },
    {
      "path": "section/646",
      "kind": "section",
      "number": "646",
      "heading": "Delegation of powers to the Regulator of Social Housing",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-646",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/7"
    },
    {
      "path": "section/647",
      "kind": "section",
      "number": "647",
      "heading": "Claims under section 642 or 643",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-647",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/7"
    },
    {
      "path": "section/648",
      "kind": "section",
      "number": "648",
      "heading": "Adjustments of liability",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-648",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/7"
    },
    {
      "path": "section/649",
      "kind": "section",
      "number": "649",
      "heading": "Power to make further provision",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-649",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/7"
    },
    {
      "path": "part/13/chapter/8",
      "kind": "chapter",
      "number": "8",
      "heading": "Self-build societies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "section/650",
      "kind": "section",
      "number": "650",
      "heading": "Meaning of “self-build society”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-650",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/8"
    },
    {
      "path": "section/651",
      "kind": "section",
      "number": "651",
      "heading": "Disregard of rent from members",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-651",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/8"
    },
    {
      "path": "section/652",
      "kind": "section",
      "number": "652",
      "heading": "Exemption for gains on disposals of land to members",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-652",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/8"
    },
    {
      "path": "section/653",
      "kind": "section",
      "number": "653",
      "heading": "Approval of self-build societies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-653",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/8"
    },
    {
      "path": "section/654",
      "kind": "section",
      "number": "654",
      "heading": "Delegation of powers to the Regulator of Social Housing",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-654",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/8"
    },
    {
      "path": "section/655",
      "kind": "section",
      "number": "655",
      "heading": "Claims under section 651 or 652",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-655",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/8"
    },
    {
      "path": "section/656",
      "kind": "section",
      "number": "656",
      "heading": "Adjustments of liability",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-656",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/8"
    },
    {
      "path": "section/657",
      "kind": "section",
      "number": "657",
      "heading": "Power to make further provision",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-657",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/8"
    },
    {
      "path": "part/13/chapter/9",
      "kind": "chapter",
      "number": "9",
      "heading": "Community amateur sports clubs",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "part/13/chapter/9/crossheading/basic-concepts",
      "kind": "crossheading",
      "number": null,
      "heading": "Basic concepts",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/9"
    },
    {
      "path": "section/658",
      "kind": "section",
      "number": "658",
      "heading": "Meaning of “community amateur sports club” and “registered club”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-658",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/9/crossheading/basic-concepts"
    },
    {
      "path": "section/659",
      "kind": "section",
      "number": "659",
      "heading": "Meaning of “open to the whole community”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-659",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/9/crossheading/basic-concepts"
    },
    {
      "path": "section/660",
      "kind": "section",
      "number": "660",
      "heading": "Meaning of “organised on an amateur basis”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-660",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/9/crossheading/basic-concepts"
    },
    {
      "path": "section/660A",
      "kind": "section",
      "number": "660A",
      "heading": "Clubs consisting mainly of social members",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-660A",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/9/crossheading/basic-concepts"
    },
    {
      "path": "section/661",
      "kind": "section",
      "number": "661",
      "heading": "Meaning of “eligible sport”, “qualifying purposes” etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-661",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/9/crossheading/basic-concepts"
    },
    {
      "path": "section/661A",
      "kind": "section",
      "number": "661A",
      "heading": "The location condition",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-661A",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/9/crossheading/basic-concepts"
    },
    {
      "path": "section/661B",
      "kind": "section",
      "number": "661B",
      "heading": "The management condition",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-661B",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/9/crossheading/basic-concepts"
    },
    {
      "path": "section/661C",
      "kind": "section",
      "number": "661C",
      "heading": "Periods over which management condition treated as met",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-661C",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/9/crossheading/basic-concepts"
    },
    {
      "path": "section/661CA",
      "kind": "section",
      "number": "661CA",
      "heading": "The income condition",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-661CA",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/9/crossheading/basic-concepts"
    },
    {
      "path": "chapter/9/crossheading/gifts-qualifying-for-gift-aid-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Gifts ... relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/9"
    },
    {
      "path": "section/661D",
      "kind": "section",
      "number": "661D",
      "heading": "Tax treatment of gifts qualifying for gift aid relief",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-661D",
      "extent": null,
      "status": null,
      "parent": "chapter/9/crossheading/gifts-qualifying-for-gift-aid-relief"
    },
    {
      "path": "section/661E",
      "kind": "section",
      "number": "661E",
      "heading": "Tax treatment of gifts of money from companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-661E",
      "extent": null,
      "status": null,
      "parent": "chapter/9/crossheading/gifts-qualifying-for-gift-aid-relief"
    },
    {
      "path": "part/13/chapter/9/crossheading/exemptions",
      "kind": "crossheading",
      "number": null,
      "heading": "Exemptions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/9"
    },
    {
      "path": "section/662",
      "kind": "section",
      "number": "662",
      "heading": "Exemption for UK trading income",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-662",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/9/crossheading/exemptions"
    },
    {
      "path": "section/663",
      "kind": "section",
      "number": "663",
      "heading": "Exemption for UK property income",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-663",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/9/crossheading/exemptions"
    },
    {
      "path": "section/664",
      "kind": "section",
      "number": "664",
      "heading": "Exemption for interest , gift aid and company gift income",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-664",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/13/chapter/9/crossheading/exemptions"
    },
    {
      "path": "section/665",
      "kind": "section",
      "number": "665",
      "heading": "Exemption for chargeable gains",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-665",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/9/crossheading/exemptions"
    },
    {
      "path": "chapter/9/crossheading/claims",
      "kind": "crossheading",
      "number": null,
      "heading": "Claims",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/9"
    },
    {
      "path": "section/665A",
      "kind": "section",
      "number": "665A",
      "heading": "Claims in relation to interest , gift aid and company gift income",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-665A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/9/crossheading/claims"
    },
    {
      "path": "part/13/chapter/9/crossheading/restrictions-on-exemptions",
      "kind": "crossheading",
      "number": null,
      "heading": "Restrictions on exemptions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/9"
    },
    {
      "path": "section/666",
      "kind": "section",
      "number": "666",
      "heading": "Exemptions reduced if non-qualifying expenditure incurred",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-666",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/9/crossheading/restrictions-on-exemptions"
    },
    {
      "path": "section/667",
      "kind": "section",
      "number": "667",
      "heading": "Rules for attributing surplus amount to earlier periods etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-667",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/9/crossheading/restrictions-on-exemptions"
    },
    {
      "path": "section/668",
      "kind": "section",
      "number": "668",
      "heading": "How income and gains are attributed",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-668",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/9/crossheading/restrictions-on-exemptions"
    },
    {
      "path": "part/13/chapter/9/crossheading/deemed-disposal-and-acquisition-of-asset",
      "kind": "crossheading",
      "number": null,
      "heading": "Deemed disposal and acquisition of asset",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/9"
    },
    {
      "path": "section/669",
      "kind": "section",
      "number": "669",
      "heading": "Asset ceasing to be held for qualifying purposes etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-669",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/9/crossheading/deemed-disposal-and-acquisition-of-asset"
    },
    {
      "path": "part/13/chapter/9/crossheading/decisions-and-appeals",
      "kind": "crossheading",
      "number": null,
      "heading": "Decisions and appeals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/9"
    },
    {
      "path": "section/670",
      "kind": "section",
      "number": "670",
      "heading": "Notification of HMRC decision",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-670",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/9/crossheading/decisions-and-appeals"
    },
    {
      "path": "section/671",
      "kind": "section",
      "number": "671",
      "heading": "Appeals",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-671",
      "extent": null,
      "status": null,
      "parent": "part/13/chapter/9/crossheading/decisions-and-appeals"
    },
    {
      "path": "part/14",
      "kind": "part",
      "number": "14",
      "heading": "Change in company ownership",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/14/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14"
    },
    {
      "path": "section/672",
      "kind": "section",
      "number": "672",
      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-672",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/1"
    },
    {
      "path": "part/14/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Disallowance of trading losses",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14"
    },
    {
      "path": "section/673",
      "kind": "section",
      "number": "673",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-673",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/2"
    },
    {
      "path": "section/674",
      "kind": "section",
      "number": "674",
      "heading": "Disallowance of trading losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-674",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/2"
    },
    {
      "path": "section/674A",
      "kind": "section",
      "number": "674A",
      "heading": "Section 674: exception for certain losses of ring fence trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-674A",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2"
    },
    {
      "path": "section/675",
      "kind": "section",
      "number": "675",
      "heading": "Disallowance of trading losses: calculation of balancing charges",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-675",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2"
    },
    {
      "path": "section/676",
      "kind": "section",
      "number": "676",
      "heading": "Company reconstructions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/2"
    },
    {
      "path": "part/14/chapter/2A",
      "kind": "chapter",
      "number": "2A",
      "heading": "Post-1 April 2017 losses: Further cases involving a change in the company's activities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14"
    },
    {
      "path": "section/676AA",
      "kind": "section",
      "number": "676AA",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676AA",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2A"
    },
    {
      "path": "section/676AB",
      "kind": "section",
      "number": "676AB",
      "heading": "Priority of provisions of Chapters 2 and 3 over this Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676AB",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2A"
    },
    {
      "path": "section/676AC",
      "kind": "section",
      "number": "676AC",
      "heading": "“Major change in the business” of a company",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676AC",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2A"
    },
    {
      "path": "section/676AD",
      "kind": "section",
      "number": "676AD",
      "heading": "Notional split of accounting period in which change in ownership occurs",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676AD",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2A"
    },
    {
      "path": "section/676AE",
      "kind": "section",
      "number": "676AE",
      "heading": "“Affected profits”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676AE",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2A"
    },
    {
      "path": "section/676AF",
      "kind": "section",
      "number": "676AF",
      "heading": "Restriction on use of carried-forward post-1 April 2017 trade losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676AF",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/2A"
    },
    {
      "path": "section/676AG",
      "kind": "section",
      "number": "676AG",
      "heading": "Restriction on debits to be brought into account",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676AG",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2A"
    },
    {
      "path": "section/676AH",
      "kind": "section",
      "number": "676AH",
      "heading": "Restriction on the carry forward of post-1 April 2017 non-trading deficit from loan relationships",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676AH",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2A"
    },
    {
      "path": "section/676AI",
      "kind": "section",
      "number": "676AI",
      "heading": "Restriction on relief for post-1 April 2017 non-trading loss on intangible fixed assets",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676AI",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2A"
    },
    {
      "path": "section/676AJ",
      "kind": "section",
      "number": "676AJ",
      "heading": "Restriction on deduction of post-1 April 2017 expenses of management",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676AJ",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2A"
    },
    {
      "path": "section/676AK",
      "kind": "section",
      "number": "676AK",
      "heading": "Restriction on use of post-1 April 2017 UK property business losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676AK",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2A"
    },
    {
      "path": "section/676AL",
      "kind": "section",
      "number": "676AL",
      "heading": "“Co-transferred company” and “related company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676AL",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2A"
    },
    {
      "path": "part/14/chapter/2B",
      "kind": "chapter",
      "number": "2B",
      "heading": "Asset transferred within group: restriction of relief for post-1 April trade losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14"
    },
    {
      "path": "section/676BA",
      "kind": "section",
      "number": "676BA",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676BA",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2B"
    },
    {
      "path": "section/676BB",
      "kind": "section",
      "number": "676BB",
      "heading": "Notional split of accounting period in which change in ownership occurs",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676BB",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2B"
    },
    {
      "path": "section/676BC",
      "kind": "section",
      "number": "676BC",
      "heading": "Disallowance of relief for trade losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676BC",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/2B"
    },
    {
      "path": "section/676BD",
      "kind": "section",
      "number": "676BD",
      "heading": "Meaning of “the relevant provisions”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676BD",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2B"
    },
    {
      "path": "section/676BE",
      "kind": "section",
      "number": "676BE",
      "heading": "Meaning of “amount of profits which represents a relevant gain”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676BE",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2B"
    },
    {
      "path": "part/14/chapter/2C",
      "kind": "chapter",
      "number": "2C",
      "heading": "Disallowance of group relief for carried-forward losses: general provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14"
    },
    {
      "path": "section/676CA",
      "kind": "section",
      "number": "676CA",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676CA",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2C"
    },
    {
      "path": "section/676CB",
      "kind": "section",
      "number": "676CB",
      "heading": "Restriction on surrender of carried-forward losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676CB",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2C"
    },
    {
      "path": "section/676CC",
      "kind": "section",
      "number": "676CC",
      "heading": "Cases where consortium condition 1 or 2 was previously met",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676CC",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2C"
    },
    {
      "path": "section/676CD",
      "kind": "section",
      "number": "676CD",
      "heading": "Cases where consortium condition 3 or 4 was previously met",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676CD",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2C"
    },
    {
      "path": "section/676CE",
      "kind": "section",
      "number": "676CE",
      "heading": "Exceptions to restrictions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676CE",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2C"
    },
    {
      "path": "section/676CF",
      "kind": "section",
      "number": "676CF",
      "heading": "Cases where Chapter 2, 2A or 3 also applies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676CF",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2C"
    },
    {
      "path": "section/676CG",
      "kind": "section",
      "number": "676CG",
      "heading": "“Affected profits”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676CG",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2C"
    },
    {
      "path": "section/676CH",
      "kind": "section",
      "number": "676CH",
      "heading": "“Relevant pre-acquisition loss”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676CH",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2C"
    },
    {
      "path": "section/676CI",
      "kind": "section",
      "number": "676CI",
      "heading": "Interpretation of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676CI",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2C"
    },
    {
      "path": "part/14/chapter/2D",
      "kind": "chapter",
      "number": "2D",
      "heading": "Asset transferred within group: Restriction of group relief for carried-forward losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14"
    },
    {
      "path": "section/676DA",
      "kind": "section",
      "number": "676DA",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676DA",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2D"
    },
    {
      "path": "section/676DB",
      "kind": "section",
      "number": "676DB",
      "heading": "Notional split of accounting period in which change in ownership occurs",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676DB",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2D"
    },
    {
      "path": "section/676DC",
      "kind": "section",
      "number": "676DC",
      "heading": "Disallowance of group relief for carried-forward losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676DC",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2D"
    },
    {
      "path": "section/676DD",
      "kind": "section",
      "number": "676DD",
      "heading": "Meaning of “the relevant provisions”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676DD",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2D"
    },
    {
      "path": "section/676DE",
      "kind": "section",
      "number": "676DE",
      "heading": "Meaning of “amount of profits which represents a relevant gain”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676DE",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2D"
    },
    {
      "path": "part/14/chapter/2E",
      "kind": "chapter",
      "number": "2E",
      "heading": "Post-1 April 2017 trade losses: cases involving the transfer of a trade",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14"
    },
    {
      "path": "section/676EA",
      "kind": "section",
      "number": "676EA",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676EA",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2E"
    },
    {
      "path": "section/676EB",
      "kind": "section",
      "number": "676EB",
      "heading": "Restriction on use of trade losses carried-forward on transfer of trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676EB",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2E"
    },
    {
      "path": "section/676EC",
      "kind": "section",
      "number": "676EC",
      "heading": "Restriction on surrender of trade losses carried forward on transfer of trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676EC",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2E"
    },
    {
      "path": "section/676ED",
      "kind": "section",
      "number": "676ED",
      "heading": "Indirect transfers of a trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676ED",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2E"
    },
    {
      "path": "section/676EE",
      "kind": "section",
      "number": "676EE",
      "heading": "Interpretation of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676EE",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/2E"
    },
    {
      "path": "part/14/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Company with investment business: restrictions on relief: general provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14"
    },
    {
      "path": "part/14/chapter/3/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/3"
    },
    {
      "path": "section/677",
      "kind": "section",
      "number": "677",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-677",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/3/crossheading/introduction"
    },
    {
      "path": "part/14/chapter/3/crossheading/notional-split-of-accounting-period-in-which-change-in-ownership-occurs",
      "kind": "crossheading",
      "number": null,
      "heading": "Notional split of accounting period in which change in ownership occurs",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/3"
    },
    {
      "path": "section/678",
      "kind": "section",
      "number": "678",
      "heading": "Notional split of accounting period in which change in ownership occurs",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-678",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/3/crossheading/notional-split-of-accounting-period-in-which-change-in-ownership-occurs"
    },
    {
      "path": "part/14/chapter/3/crossheading/restrictions-on-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Restrictions on relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/3"
    },
    {
      "path": "section/679",
      "kind": "section",
      "number": "679",
      "heading": "Restriction on debits to be brought into account",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-679",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/3/crossheading/restrictions-on-relief"
    },
    {
      "path": "section/680",
      "kind": "section",
      "number": "680",
      "heading": "Restriction on the carry forward of non-trading deficit from loan relationships",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-680",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/3/crossheading/restrictions-on-relief"
    },
    {
      "path": "section/681",
      "kind": "section",
      "number": "681",
      "heading": "Restriction on relief for non-trading loss on intangible fixed assets",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-681",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/3/crossheading/restrictions-on-relief"
    },
    {
      "path": "section/682",
      "kind": "section",
      "number": "682",
      "heading": "Restriction on the deduction of expenses of management",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-682",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/3/crossheading/restrictions-on-relief"
    },
    {
      "path": "section/683",
      "kind": "section",
      "number": "683",
      "heading": "Disallowance of UK property business losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-683",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/3/crossheading/restrictions-on-relief"
    },
    {
      "path": "section/684",
      "kind": "section",
      "number": "684",
      "heading": "Disallowance of overseas property business losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-684",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/3/crossheading/restrictions-on-relief"
    },
    {
      "path": "part/14/chapter/3/crossheading/apportionment-of-amounts",
      "kind": "crossheading",
      "number": null,
      "heading": "Apportionment of amounts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/3"
    },
    {
      "path": "section/685",
      "kind": "section",
      "number": "685",
      "heading": "Apportionment of amounts",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-685",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/3/crossheading/apportionment-of-amounts"
    },
    {
      "path": "section/686",
      "kind": "section",
      "number": "686",
      "heading": "Meaning of certain expressions in section 685",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-686",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/3/crossheading/apportionment-of-amounts"
    },
    {
      "path": "part/14/chapter/3/crossheading/adjustment-to-balancing-charges-if-relief-is-restricted",
      "kind": "crossheading",
      "number": null,
      "heading": "Adjustment to balancing charges if relief is restricted",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/3"
    },
    {
      "path": "section/687",
      "kind": "section",
      "number": "687",
      "heading": "Adjustment to balancing charges if relief is restricted",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-687",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/3/crossheading/adjustment-to-balancing-charges-if-relief-is-restricted"
    },
    {
      "path": "part/14/chapter/3/crossheading/meaning-of-significant-increase-in-the-amount-of-a-companys-capital",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “significant increase in the amount of a company's capital”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/3"
    },
    {
      "path": "section/688",
      "kind": "section",
      "number": "688",
      "heading": "Meaning of “significant increase in the amount of a company's capital”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-688",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/3/crossheading/meaning-of-significant-increase-in-the-amount-of-a-companys-capital"
    },
    {
      "path": "section/689",
      "kind": "section",
      "number": "689",
      "heading": "Amount A",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-689",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/3/crossheading/meaning-of-significant-increase-in-the-amount-of-a-companys-capital"
    },
    {
      "path": "section/690",
      "kind": "section",
      "number": "690",
      "heading": "Amount B",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-690",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/3/crossheading/meaning-of-significant-increase-in-the-amount-of-a-companys-capital"
    },
    {
      "path": "section/691",
      "kind": "section",
      "number": "691",
      "heading": "Meaning of “amount of capital”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-691",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/3/crossheading/meaning-of-significant-increase-in-the-amount-of-a-companys-capital"
    },
    {
      "path": "part/14/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Company with investment business: restrictions on relief: asset transferred within group",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14"
    },
    {
      "path": "part/14/chapter/4/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/4"
    },
    {
      "path": "section/692",
      "kind": "section",
      "number": "692",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-692",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/4/crossheading/introduction"
    },
    {
      "path": "section/693",
      "kind": "section",
      "number": "693",
      "heading": "Meaning of “amount of profits which represents a relevant gain”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-693",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/4/crossheading/introduction"
    },
    {
      "path": "section/694",
      "kind": "section",
      "number": "694",
      "heading": "Meaning of “the relevant provisions”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-694",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/4/crossheading/introduction"
    },
    {
      "path": "part/14/chapter/4/crossheading/notional-split-of-accounting-period-in-which-change-in-ownership-occurs",
      "kind": "crossheading",
      "number": null,
      "heading": "Notional split of accounting period in which change in ownership occurs",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/4"
    },
    {
      "path": "section/695",
      "kind": "section",
      "number": "695",
      "heading": "Notional split of accounting period in which change in ownership occurs",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-695",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/4/crossheading/notional-split-of-accounting-period-in-which-change-in-ownership-occurs"
    },
    {
      "path": "part/14/chapter/4/crossheading/restrictions-on-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Restrictions on relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/4"
    },
    {
      "path": "section/696",
      "kind": "section",
      "number": "696",
      "heading": "Restriction on debits to be brought into account",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-696",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/4/crossheading/restrictions-on-relief"
    },
    {
      "path": "section/697",
      "kind": "section",
      "number": "697",
      "heading": "Restriction on the carry forward of non-trading deficit from loan relationships",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-697",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/4/crossheading/restrictions-on-relief"
    },
    {
      "path": "section/698",
      "kind": "section",
      "number": "698",
      "heading": "Restriction on relief for non-trading loss on intangible fixed assets",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-698",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/4/crossheading/restrictions-on-relief"
    },
    {
      "path": "section/699",
      "kind": "section",
      "number": "699",
      "heading": "Restrictions on the deduction of expenses of management",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-699",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/4/crossheading/restrictions-on-relief"
    },
    {
      "path": "section/700",
      "kind": "section",
      "number": "700",
      "heading": "Disallowance of UK property business losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-700",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/4/crossheading/restrictions-on-relief"
    },
    {
      "path": "section/701",
      "kind": "section",
      "number": "701",
      "heading": "Disallowance of overseas property business losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-701",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/4/crossheading/restrictions-on-relief"
    },
    {
      "path": "part/14/chapter/4/crossheading/apportionment-of-amounts",
      "kind": "crossheading",
      "number": null,
      "heading": "Apportionment of amounts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/4"
    },
    {
      "path": "section/702",
      "kind": "section",
      "number": "702",
      "heading": "Apportionment of amounts",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-702",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/4/crossheading/apportionment-of-amounts"
    },
    {
      "path": "section/703",
      "kind": "section",
      "number": "703",
      "heading": "Meaning of certain expressions in section 702",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-703",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/4/crossheading/apportionment-of-amounts"
    },
    {
      "path": "part/14/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Company without investment business: disallowance of property losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14"
    },
    {
      "path": "section/704",
      "kind": "section",
      "number": "704",
      "heading": "Company carrying on UK property business",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-704",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/5"
    },
    {
      "path": "section/705",
      "kind": "section",
      "number": "705",
      "heading": "Company carrying on overseas property business",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-705",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/5"
    },
    {
      "path": "part/14/chapter/5A",
      "kind": "chapter",
      "number": "5A",
      "heading": "Shell companies: restrictions on relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14"
    },
    {
      "path": "part/14/chapter/5A/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/5A"
    },
    {
      "path": "section/705A",
      "kind": "section",
      "number": "705A",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-705A",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/5A/crossheading/introduction"
    },
    {
      "path": "section/705B",
      "kind": "section",
      "number": "705B",
      "heading": "Notional split of accounting period in which change in ownership occurs",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-705B",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/5A/crossheading/introduction"
    },
    {
      "path": "part/14/chapter/5A/crossheading/restrictions-on-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Restrictions on relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/5A"
    },
    {
      "path": "section/705C",
      "kind": "section",
      "number": "705C",
      "heading": "Restriction on debits to be brought into account",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-705C",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/5A/crossheading/restrictions-on-relief"
    },
    {
      "path": "section/705D",
      "kind": "section",
      "number": "705D",
      "heading": "Restriction on carry forward of non-trading deficit from loan relationships",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-705D",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/5A/crossheading/restrictions-on-relief"
    },
    {
      "path": "section/705E",
      "kind": "section",
      "number": "705E",
      "heading": "Restriction on relief for non-trading loss on intangible fixed assets",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-705E",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/5A/crossheading/restrictions-on-relief"
    },
    {
      "path": "part/14/chapter/5A/crossheading/apportionment-of-amounts",
      "kind": "crossheading",
      "number": null,
      "heading": "Apportionment of amounts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/5A"
    },
    {
      "path": "section/705F",
      "kind": "section",
      "number": "705F",
      "heading": "Apportionment of amounts",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-705F",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/5A/crossheading/apportionment-of-amounts"
    },
    {
      "path": "section/705G",
      "kind": "section",
      "number": "705G",
      "heading": "Meaning of certain expressions in section 705F",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-705G",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/5A/crossheading/apportionment-of-amounts"
    },
    {
      "path": "part/14/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Recovery of unpaid corporation tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14"
    },
    {
      "path": "part/14/chapter/6/crossheading/general-definitions",
      "kind": "crossheading",
      "number": null,
      "heading": "General definitions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/6"
    },
    {
      "path": "section/706",
      "kind": "section",
      "number": "706",
      "heading": "Meaning of “linked” person",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-706",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/6/crossheading/general-definitions"
    },
    {
      "path": "section/707",
      "kind": "section",
      "number": "707",
      "heading": "Meaning of “control”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-707",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/6/crossheading/general-definitions"
    },
    {
      "path": "section/708",
      "kind": "section",
      "number": "708",
      "heading": "Rights to be attributed for the purposes of section 707",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-708",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/6/crossheading/general-definitions"
    },
    {
      "path": "section/709",
      "kind": "section",
      "number": "709",
      "heading": "Meaning of “the relevant period”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-709",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/6/crossheading/general-definitions"
    },
    {
      "path": "part/14/chapter/6/crossheading/recovery-of-unpaid-corporation-tax-for-accounting-period-beginning-before-change",
      "kind": "crossheading",
      "number": null,
      "heading": "Recovery of unpaid corporation tax for accounting period beginning before change",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/6"
    },
    {
      "path": "section/710",
      "kind": "section",
      "number": "710",
      "heading": "Recovery of unpaid corporation tax for accounting period beginning before change",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-710",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/6/crossheading/recovery-of-unpaid-corporation-tax-for-accounting-period-beginning-before-change"
    },
    {
      "path": "section/711",
      "kind": "section",
      "number": "711",
      "heading": "Conditions relating to company's trade or business",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-711",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/6/crossheading/recovery-of-unpaid-corporation-tax-for-accounting-period-beginning-before-change"
    },
    {
      "path": "section/712",
      "kind": "section",
      "number": "712",
      "heading": "Meaning of “a major change in the nature or conduct of a trade or business”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-712",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/6/crossheading/recovery-of-unpaid-corporation-tax-for-accounting-period-beginning-before-change"
    },
    {
      "path": "part/14/chapter/6/crossheading/recovery-of-unpaid-corporation-tax-for-accounting-period-ending-on-or-after-change",
      "kind": "crossheading",
      "number": null,
      "heading": "Recovery of unpaid corporation tax for accounting period ending on or after change",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/6"
    },
    {
      "path": "section/713",
      "kind": "section",
      "number": "713",
      "heading": "Recovery of unpaid corporation tax for accounting period ending on or after change",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-713",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/6/crossheading/recovery-of-unpaid-corporation-tax-for-accounting-period-ending-on-or-after-change"
    },
    {
      "path": "section/714",
      "kind": "section",
      "number": "714",
      "heading": "The expectation condition",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-714",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/6/crossheading/recovery-of-unpaid-corporation-tax-for-accounting-period-ending-on-or-after-change"
    },
    {
      "path": "section/715",
      "kind": "section",
      "number": "715",
      "heading": "Meaning of “transaction entered into in connection with change in ownership”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-715",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/6/crossheading/recovery-of-unpaid-corporation-tax-for-accounting-period-ending-on-or-after-change"
    },
    {
      "path": "part/14/chapter/6/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/6"
    },
    {
      "path": "section/716",
      "kind": "section",
      "number": "716",
      "heading": "Interest",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-716",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/6/crossheading/miscellaneous"
    },
    {
      "path": "section/717",
      "kind": "section",
      "number": "717",
      "heading": "Effect of payment in pursuance of assessment under section 710 or 713",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-717",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/6/crossheading/miscellaneous"
    },
    {
      "path": "section/718",
      "kind": "section",
      "number": "718",
      "heading": "Meaning of “associated company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-718",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/6/crossheading/miscellaneous"
    },
    {
      "path": "part/14/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "Meaning of “change in the ownership of a company”",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14"
    },
    {
      "path": "part/14/chapter/7/crossheading/meaning-of-change-in-the-ownership-of-a-company",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “change in the ownership of a company”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/7"
    },
    {
      "path": "section/719",
      "kind": "section",
      "number": "719",
      "heading": "Meaning of “change in the ownership of a company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-719",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/7/crossheading/meaning-of-change-in-the-ownership-of-a-company"
    },
    {
      "path": "section/720",
      "kind": "section",
      "number": "720",
      "heading": "Section 719: supplementary",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-720",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/7/crossheading/meaning-of-change-in-the-ownership-of-a-company"
    },
    {
      "path": "section/721",
      "kind": "section",
      "number": "721",
      "heading": "When things other than ordinary share capital may be taken into account: Chapters 2 to 5A",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-721",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/7/crossheading/meaning-of-change-in-the-ownership-of-a-company"
    },
    {
      "path": "section/722",
      "kind": "section",
      "number": "722",
      "heading": "When things other than ordinary share capital may be taken into account: Chapter 6",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-722",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/7/crossheading/meaning-of-change-in-the-ownership-of-a-company"
    },
    {
      "path": "part/14/chapter/7/crossheading/changes-in-indirect-ownership",
      "kind": "crossheading",
      "number": null,
      "heading": "Changes in indirect ownership",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/7"
    },
    {
      "path": "section/723",
      "kind": "section",
      "number": "723",
      "heading": "Changes in indirect ownership",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-723",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/7/crossheading/changes-in-indirect-ownership"
    },
    {
      "path": "part/14/chapter/7/crossheading/disregard-of-change-in-ownership",
      "kind": "crossheading",
      "number": null,
      "heading": "Disregard of change in ownership",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/7"
    },
    {
      "path": "section/724",
      "kind": "section",
      "number": "724",
      "heading": "Disregard of change in company ownership",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-724",
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/7/crossheading/disregard-of-change-in-ownership"
    },
    {
      "path": "section/724A",
      "kind": "section",
      "number": "724A",
      "heading": "Disregard of change in parent company",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-724A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/7/crossheading/disregard-of-change-in-ownership"
    },
    {
      "path": "part/14/chapter/7/crossheading/supplementary-provision",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14/chapter/7"
    },
    {
      "path": "section/725",
      "kind": "section",
      "number": "725",
      "heading": "Provision applying for the purposes of Chapters 2 to 5A",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-725",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/7/crossheading/supplementary-provision"
    },
    {
      "path": "section/726",
      "kind": "section",
      "number": "726",
      "heading": "Interpretation of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-726",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/7/crossheading/supplementary-provision"
    },
    {
      "path": "part/14/chapter/8",
      "kind": "chapter",
      "number": "8",
      "heading": "Supplementary provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/14"
    },
    {
      "path": "section/727",
      "kind": "section",
      "number": "727",
      "heading": "Extended time limit for assessment",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-727",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/8"
    },
    {
      "path": "section/728",
      "kind": "section",
      "number": "728",
      "heading": "Provision of information about ownership of shares etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-728",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/14/chapter/8"
    },
    {
      "path": "section/729",
      "kind": "section",
      "number": "729",
      "heading": "Meaning of “company with investment business”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-729",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/8"
    },
    {
      "path": "section/730",
      "kind": "section",
      "number": "730",
      "heading": "Meaning of “relevant non-trading debit”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-730",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14/chapter/8"
    },
    {
      "path": "part/14A",
      "kind": "part",
      "number": "14A",
      "heading": "Transfer of deductions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/730A",
      "kind": "section",
      "number": "730A",
      "heading": "Overview",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-730A",
      "extent": null,
      "status": null,
      "parent": "part/14A"
    },
    {
      "path": "section/730B",
      "kind": "section",
      "number": "730B",
      "heading": "Interpretation of Part",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-730B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A"
    },
    {
      "path": "section/730C",
      "kind": "section",
      "number": "730C",
      "heading": "Disallowance of deductible amounts: relevant claims",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-730C",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14A"
    },
    {
      "path": "section/730D",
      "kind": "section",
      "number": "730D",
      "heading": "Disallowance of deductible amounts: profit transfers",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-730D",
      "extent": null,
      "status": null,
      "parent": "part/14A"
    },
    {
      "path": "part/14B",
      "kind": "part",
      "number": "14B",
      "heading": "Tax avoidance involving carried-forward losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/730E",
      "kind": "section",
      "number": "730E",
      "heading": "Overview",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-730E",
      "extent": null,
      "status": null,
      "parent": "part/14B"
    },
    {
      "path": "section/730F",
      "kind": "section",
      "number": "730F",
      "heading": "Meaning of “relevant carried-forward loss”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-730F",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14B"
    },
    {
      "path": "section/730G",
      "kind": "section",
      "number": "730G",
      "heading": "Disallowance of deductions for relevant carried-forward losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-730G",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14B"
    },
    {
      "path": "section/730H",
      "kind": "section",
      "number": "730H",
      "heading": "Interpretation of section 730G",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-730H",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/14B"
    },
    {
      "path": "part/15",
      "kind": "part",
      "number": "15",
      "heading": "Transactions in securities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/15/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15"
    },
    {
      "path": "section/731",
      "kind": "section",
      "number": "731",
      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-731",
      "extent": null,
      "status": null,
      "parent": "part/15/crossheading/introduction"
    },
    {
      "path": "section/732",
      "kind": "section",
      "number": "732",
      "heading": "Meaning of “corporation tax advantage”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-732",
      "extent": null,
      "status": null,
      "parent": "part/15/crossheading/introduction"
    },
    {
      "path": "part/15/crossheading/company-liable-to-counteraction-of-corporation-tax-advantage",
      "kind": "crossheading",
      "number": null,
      "heading": "Company liable to counteraction of corporation tax advantage",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15"
    },
    {
      "path": "section/733",
      "kind": "section",
      "number": "733",
      "heading": "Company liable to counteraction of corporation tax advantage",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-733",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/crossheading/company-liable-to-counteraction-of-corporation-tax-advantage"
    },
    {
      "path": "section/734",
      "kind": "section",
      "number": "734",
      "heading": "Exception where no tax avoidance object shown",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-734",
      "extent": null,
      "status": null,
      "parent": "part/15/crossheading/company-liable-to-counteraction-of-corporation-tax-advantage"
    },
    {
      "path": "part/15/crossheading/circumstances-in-which-corporation-tax-advantages-obtained-or-obtainable",
      "kind": "crossheading",
      "number": null,
      "heading": "Circumstances in which corporation tax advantages obtained or obtainable",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15"
    },
    {
      "path": "section/735",
      "kind": "section",
      "number": "735",
      "heading": "Abnormal dividends used for exemptions or reliefs (circumstance A)",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-735",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/15/crossheading/circumstances-in-which-corporation-tax-advantages-obtained-or-obtainable"
    },
    {
      "path": "section/736",
      "kind": "section",
      "number": "736",
      "heading": "Receipt of consideration representing company's assets, future receipts or trading stock (circumstance C)",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-736",
      "extent": null,
      "status": null,
      "parent": "part/15/crossheading/circumstances-in-which-corporation-tax-advantages-obtained-or-obtainable"
    },
    {
      "path": "section/737",
      "kind": "section",
      "number": "737",
      "heading": "Receipt of consideration in connection with relevant company distribution (circumstance D)",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-737",
      "extent": null,
      "status": null,
      "parent": "part/15/crossheading/circumstances-in-which-corporation-tax-advantages-obtained-or-obtainable"
    },
    {
      "path": "section/738",
      "kind": "section",
      "number": "738",
      "heading": "Receipt of assets of relevant company (circumstance E)",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-738",
      "extent": null,
      "status": null,
      "parent": "part/15/crossheading/circumstances-in-which-corporation-tax-advantages-obtained-or-obtainable"
    },
    {
      "path": "section/739",
      "kind": "section",
      "number": "739",
      "heading": "Meaning of “relevant company” in sections 737 and 738",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-739",
      "extent": null,
      "status": null,
      "parent": "part/15/crossheading/circumstances-in-which-corporation-tax-advantages-obtained-or-obtainable"
    },
    {
      "path": "section/740",
      "kind": "section",
      "number": "740",
      "heading": "Abnormal dividends: general",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-740",
      "extent": null,
      "status": null,
      "parent": "part/15/crossheading/circumstances-in-which-corporation-tax-advantages-obtained-or-obtainable"
    },
    {
      "path": "section/741",
      "kind": "section",
      "number": "741",
      "heading": "Abnormal dividends: the excessive return condition",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-741",
      "extent": null,
      "status": null,
      "parent": "part/15/crossheading/circumstances-in-which-corporation-tax-advantages-obtained-or-obtainable"
    },
    {
      "path": "section/742",
      "kind": "section",
      "number": "742",
      "heading": "Abnormal dividends: the excessive accrual condition",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-742",
      "extent": null,
      "status": null,
      "parent": "part/15/crossheading/circumstances-in-which-corporation-tax-advantages-obtained-or-obtainable"
    },
    {
      "path": "part/15/crossheading/procedure-for-counteraction-of-corporation-tax-advantages",
      "kind": "crossheading",
      "number": null,
      "heading": "Procedure for counteraction of corporation tax advantages",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15"
    },
    {
      "path": "section/743",
      "kind": "section",
      "number": "743",
      "heading": "Preliminary notification that section 733 may apply",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-743",
      "extent": null,
      "status": null,
      "parent": "part/15/crossheading/procedure-for-counteraction-of-corporation-tax-advantages"
    },
    {
      "path": "section/744",
      "kind": "section",
      "number": "744",
      "heading": "Opposed notifications: statutory declarations",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-744",
      "extent": null,
      "status": null,
      "parent": "part/15/crossheading/procedure-for-counteraction-of-corporation-tax-advantages"
    },
    {
      "path": "section/745",
      "kind": "section",
      "number": "745",
      "heading": "Opposed notifications: determinations by tribunal",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-745",
      "extent": null,
      "status": null,
      "parent": "part/15/crossheading/procedure-for-counteraction-of-corporation-tax-advantages"
    },
    {
      "path": "section/746",
      "kind": "section",
      "number": "746",
      "heading": "Counteraction notices",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-746",
      "extent": null,
      "status": null,
      "parent": "part/15/crossheading/procedure-for-counteraction-of-corporation-tax-advantages"
    },
    {
      "path": "section/747",
      "kind": "section",
      "number": "747",
      "heading": "Timing of assessments in section 738 cases",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-747",
      "extent": null,
      "status": null,
      "parent": "part/15/crossheading/procedure-for-counteraction-of-corporation-tax-advantages"
    },
    {
      "path": "part/15/crossheading/clearance-procedure",
      "kind": "crossheading",
      "number": null,
      "heading": "Clearance procedure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15"
    },
    {
      "path": "section/748",
      "kind": "section",
      "number": "748",
      "heading": "Application for clearance of transactions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-748",
      "extent": null,
      "status": null,
      "parent": "part/15/crossheading/clearance-procedure"
    },
    {
      "path": "section/749",
      "kind": "section",
      "number": "749",
      "heading": "Effect of clearance notification under section 748",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-749",
      "extent": null,
      "status": null,
      "parent": "part/15/crossheading/clearance-procedure"
    },
    {
      "path": "part/15/crossheading/appeals",
      "kind": "crossheading",
      "number": null,
      "heading": "Appeals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15"
    },
    {
      "path": "section/750",
      "kind": "section",
      "number": "750",
      "heading": "Appeals against counteraction notices",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-750",
      "extent": null,
      "status": null,
      "parent": "part/15/crossheading/appeals"
    },
    {
      "path": "part/15/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/15"
    },
    {
      "path": "section/751",
      "kind": "section",
      "number": "751",
      "heading": "Interpretation of Part",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-751",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/15/crossheading/interpretation"
    },
    {
      "path": "part/16",
      "kind": "part",
      "number": "16",
      "heading": "Factoring of income etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/16/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Transfers of income streams",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/16"
    },
    {
      "path": "section/752",
      "kind": "section",
      "number": "752",
      "heading": "Application of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-752",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/1"
    },
    {
      "path": "section/753",
      "kind": "section",
      "number": "753",
      "heading": "Value of transferred income stream treated as income",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-753",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/1"
    },
    {
      "path": "section/754",
      "kind": "section",
      "number": "754",
      "heading": "Exception: amount otherwise taxed",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-754",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/1"
    },
    {
      "path": "section/755",
      "kind": "section",
      "number": "755",
      "heading": "Exception: transfer by way of security",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-755",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/1"
    },
    {
      "path": "section/756",
      "kind": "section",
      "number": "756",
      "heading": "Partnership shares",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-756",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/16/chapter/1"
    },
    {
      "path": "section/757",
      "kind": "section",
      "number": "757",
      "heading": "Interpretation of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-757",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/1"
    },
    {
      "path": "part/16/chapter/1A",
      "kind": "chapter",
      "number": "1A",
      "heading": "Disposals of income streams through partnerships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/16"
    },
    {
      "path": "section/757A",
      "kind": "section",
      "number": "757A",
      "heading": "Application of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-757A",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/1A"
    },
    {
      "path": "section/757B",
      "kind": "section",
      "number": "757B",
      "heading": "Relevant amount to be treated as income",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-757B",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/1A"
    },
    {
      "path": "part/16/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Finance arrangements",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/16"
    },
    {
      "path": "part/16/chapter/2/crossheading/type-1-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "Type 1 arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/2"
    },
    {
      "path": "section/758",
      "kind": "section",
      "number": "758",
      "heading": "Type 1 finance arrangement defined",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-758",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/16/chapter/2/crossheading/type-1-arrangements"
    },
    {
      "path": "section/759",
      "kind": "section",
      "number": "759",
      "heading": "Certain tax consequences not to have effect",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-759",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/2/crossheading/type-1-arrangements"
    },
    {
      "path": "section/760",
      "kind": "section",
      "number": "760",
      "heading": "Payments treated as borrower's income",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-760",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/2/crossheading/type-1-arrangements"
    },
    {
      "path": "section/761",
      "kind": "section",
      "number": "761",
      "heading": "Deemed loan relationship if borrower is a company",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-761",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/2/crossheading/type-1-arrangements"
    },
    {
      "path": "section/762",
      "kind": "section",
      "number": "762",
      "heading": "Deemed loan relationship if borrower is partnership with corporate member",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-762",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/2/crossheading/type-1-arrangements"
    },
    {
      "path": "part/16/chapter/2/crossheading/type-2-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "Type 2 arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/2"
    },
    {
      "path": "section/763",
      "kind": "section",
      "number": "763",
      "heading": "Type 2 finance arrangement defined",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-763",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/16/chapter/2/crossheading/type-2-arrangements"
    },
    {
      "path": "section/764",
      "kind": "section",
      "number": "764",
      "heading": "Relevant change in relation to partnership",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-764",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/2/crossheading/type-2-arrangements"
    },
    {
      "path": "section/765",
      "kind": "section",
      "number": "765",
      "heading": "Certain tax consequences not to have effect",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-765",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/16/chapter/2/crossheading/type-2-arrangements"
    },
    {
      "path": "section/766",
      "kind": "section",
      "number": "766",
      "heading": "Deemed loan relationship",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-766",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/2/crossheading/type-2-arrangements"
    },
    {
      "path": "part/16/chapter/2/crossheading/type-3-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "Type 3 arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/2"
    },
    {
      "path": "section/767",
      "kind": "section",
      "number": "767",
      "heading": "Type 3 finance arrangement defined",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-767",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/16/chapter/2/crossheading/type-3-arrangements"
    },
    {
      "path": "section/768",
      "kind": "section",
      "number": "768",
      "heading": "Certain tax consequences not to have effect",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-768",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/2/crossheading/type-3-arrangements"
    },
    {
      "path": "section/769",
      "kind": "section",
      "number": "769",
      "heading": "Deemed loan relationship",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-769",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/2/crossheading/type-3-arrangements"
    },
    {
      "path": "part/16/chapter/2/crossheading/exceptions",
      "kind": "crossheading",
      "number": null,
      "heading": "Exceptions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/2"
    },
    {
      "path": "section/770",
      "kind": "section",
      "number": "770",
      "heading": "Exceptions: preliminary",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-770",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/2/crossheading/exceptions"
    },
    {
      "path": "section/771",
      "kind": "section",
      "number": "771",
      "heading": "Exceptions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-771",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/16/chapter/2/crossheading/exceptions"
    },
    {
      "path": "section/772",
      "kind": "section",
      "number": "772",
      "heading": "Exceptions: relevant person",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-772",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/2/crossheading/exceptions"
    },
    {
      "path": "section/773",
      "kind": "section",
      "number": "773",
      "heading": "Power to make further exceptions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-773",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/2/crossheading/exceptions"
    },
    {
      "path": "part/16/chapter/2/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/2"
    },
    {
      "path": "section/774",
      "kind": "section",
      "number": "774",
      "heading": "Accounts",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-774",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/2/crossheading/supplementary"
    },
    {
      "path": "section/775",
      "kind": "section",
      "number": "775",
      "heading": "Arrangements",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-775",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/2/crossheading/supplementary"
    },
    {
      "path": "section/776",
      "kind": "section",
      "number": "776",
      "heading": "Assets",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-776",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/16/chapter/2/crossheading/supplementary"
    },
    {
      "path": "part/16/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Loan or credit transactions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/16"
    },
    {
      "path": "section/777",
      "kind": "section",
      "number": "777",
      "heading": "Loan or credit transaction defined",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-777",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/3"
    },
    {
      "path": "section/778",
      "kind": "section",
      "number": "778",
      "heading": "Certain payments treated as interest",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-778",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/16/chapter/3"
    },
    {
      "path": "section/779",
      "kind": "section",
      "number": "779",
      "heading": "Tax charged on income transferred",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-779",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/3"
    },
    {
      "path": "part/16/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Disposals of assets through partnerships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/16"
    },
    {
      "path": "section/779A",
      "kind": "section",
      "number": "779A",
      "heading": "Application of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-779A",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/4"
    },
    {
      "path": "section/779B",
      "kind": "section",
      "number": "779B",
      "heading": "Relevant amount to be treated as income",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-779B",
      "extent": null,
      "status": null,
      "parent": "part/16/chapter/4"
    },
    {
      "path": "part/17",
      "kind": "part",
      "number": "17",
      "heading": "Manufactured payments and repos",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "part/17/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/17"
    },
    {
      "path": "section/780",
      "kind": "section",
      "number": "780",
      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-780",
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/1"
    },
    {
      "path": "section/781",
      "kind": "section",
      "number": "781",
      "heading": "Key definitions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-781",
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/1"
    },
    {
      "path": "part/17/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Manufactured dividends",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/17"
    },
    {
      "path": "section/782",
      "kind": "section",
      "number": "782",
      "heading": "Meaning of “manufactured dividend”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-782",
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/2"
    },
    {
      "path": "section/783",
      "kind": "section",
      "number": "783",
      "heading": "Treatment of payer of manufactured dividend",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-783",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/17/chapter/2"
    },
    {
      "path": "section/784",
      "kind": "section",
      "number": "784",
      "heading": "Treatment of recipient of manufactured dividend",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-784",
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/2"
    },
    {
      "path": "section/785",
      "kind": "section",
      "number": "785",
      "heading": "Treatment of payer: Real Estate Investment Trusts",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-785",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/17/chapter/2"
    },
    {
      "path": "section/786",
      "kind": "section",
      "number": "786",
      "heading": "Treatment of recipient: Real Estate Investment Trusts",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-786",
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/2"
    },
    {
      "path": "section/787",
      "kind": "section",
      "number": "787",
      "heading": "Exemption of manufactured dividends",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-787",
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/2"
    },
    {
      "path": "section/788",
      "kind": "section",
      "number": "788",
      "heading": "Statements about manufactured dividends",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-788",
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/2"
    },
    {
      "path": "section/789",
      "kind": "section",
      "number": "789",
      "heading": "Powers about administrative provisions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-789",
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/2"
    },
    {
      "path": "part/17/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Manufactured overseas dividends",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/17"
    },
    {
      "path": "section/790",
      "kind": "section",
      "number": "790",
      "heading": "Meaning of “manufactured overseas dividend”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-790",
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/3"
    },
    {
      "path": "section/791",
      "kind": "section",
      "number": "791",
      "heading": "Treatment of payer of manufactured overseas dividend",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-791",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/17/chapter/3"
    },
    {
      "path": "section/792",
      "kind": "section",
      "number": "792",
      "heading": "Company receiving manufactured overseas dividend fromUKresidentetc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-792",
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/3"
    },
    {
      "path": "section/793",
      "kind": "section",
      "number": "793",
      "heading": "Section 792: amount treated as withheld",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-793",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/17/chapter/3"
    },
    {
      "path": "section/794",
      "kind": "section",
      "number": "794",
      "heading": "Company receiving manufactured overseas dividend from foreign payer",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-794",
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/3"
    },
    {
      "path": "section/795",
      "kind": "section",
      "number": "795",
      "heading": "Exemption of manufactured overseas dividends",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-795",
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/3"
    },
    {
      "path": "part/17/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Further provision about manufactured payments",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/17"
    },
    {
      "path": "part/17/chapter/4/crossheading/manufactured-payments-exceeding-or-less-than-underlying-payments",
      "kind": "crossheading",
      "number": null,
      "heading": "Manufactured payments exceeding, or less than, underlying payments",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/4"
    },
    {
      "path": "section/796",
      "kind": "section",
      "number": "796",
      "heading": "Manufactured dividends: amounts exceeding underlying payments",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-796",
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/4/crossheading/manufactured-payments-exceeding-or-less-than-underlying-payments"
    },
    {
      "path": "section/797",
      "kind": "section",
      "number": "797",
      "heading": "Manufactured overseas dividends: amounts exceeding underlying payments",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-797",
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/4/crossheading/manufactured-payments-exceeding-or-less-than-underlying-payments"
    },
    {
      "path": "section/798",
      "kind": "section",
      "number": "798",
      "heading": "Manufactured overseas dividends less than underlying payments",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-798",
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/4/crossheading/manufactured-payments-exceeding-or-less-than-underlying-payments"
    },
    {
      "path": "part/17/chapter/4/crossheading/manufactured-payments-under-arrangements-with-unallowable-purpose",
      "kind": "crossheading",
      "number": null,
      "heading": "Manufactured payments under arrangements with unallowable purpose",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/4"
    },
    {
      "path": "section/799",
      "kind": "section",
      "number": "799",
      "heading": "Manufactured payments under arrangements with unallowable purpose",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-799",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/17/chapter/4/crossheading/manufactured-payments-under-arrangements-with-unallowable-purpose"
    },
    {
      "path": "section/800",
      "kind": "section",
      "number": "800",
      "heading": "Arrangements with an unallowable purpose",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-800",
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/4/crossheading/manufactured-payments-under-arrangements-with-unallowable-purpose"
    },
    {
      "path": "section/801",
      "kind": "section",
      "number": "801",
      "heading": "Sections 799 and 800: supplementary",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-801",
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/4/crossheading/manufactured-payments-under-arrangements-with-unallowable-purpose"
    },
    {
      "path": "part/17/chapter/4/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/4"
    },
    {
      "path": "section/802",
      "kind": "section",
      "number": "802",
      "heading": "Powers about amounts representative of overseas dividends",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-802",
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/4/crossheading/miscellaneous"
    },
    {
      "path": "section/803",
      "kind": "section",
      "number": "803",
      "heading": "Power to deal with special cases",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-803",
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/4/crossheading/miscellaneous"
    },
    {
      "path": "section/804",
      "kind": "section",
      "number": "804",
      "heading": "Regulation-making powers: general",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-804",
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/4/crossheading/miscellaneous"
    },
    {
      "path": "part/17/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Stock lending arrangements and repos",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/17"
    },
    {
      "path": "part/17/chapter/5/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/5"
    },
    {
      "path": "section/805",
      "kind": "section",
      "number": "805",
      "heading": "“Stock lending arrangement”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-805",
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/5/crossheading/interpretation"
    },
    {
      "path": "section/806",
      "kind": "section",
      "number": "806",
      "heading": "Section 805: supplementary",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-806",
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/5/crossheading/interpretation"
    },
    {
      "path": "section/807",
      "kind": "section",
      "number": "807",
      "heading": "“Creditor repo”, “creditor quasi-repo”, “debtor repo” and “debtor quasi-repo”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-807",
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/5/crossheading/interpretation"
    },
    {
      "path": "part/17/chapter/5/crossheading/tax-credits-stock-lending-arrangements-and-repos",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax credits: stock lending arrangements and repos",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/5"
    },
    {
      "path": "section/808",
      "kind": "section",
      "number": "808",
      "heading": "No tax credits for borrower under stock lending arrangement",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-808",
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/5/crossheading/tax-credits-stock-lending-arrangements-and-repos"
    },
    {
      "path": "section/809",
      "kind": "section",
      "number": "809",
      "heading": "No tax credits for lender under creditor repo or creditor quasi-repo",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-809",
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/5/crossheading/tax-credits-stock-lending-arrangements-and-repos"
    },
    {
      "path": "section/810",
      "kind": "section",
      "number": "810",
      "heading": "No tax credits for borrower under debtor repo or debtor quasi-repo",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-810",
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/5/crossheading/tax-credits-stock-lending-arrangements-and-repos"
    },
    {
      "path": "section/811",
      "kind": "section",
      "number": "811",
      "heading": "Arrangements between companies to make distributions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-811",
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/5/crossheading/tax-credits-stock-lending-arrangements-and-repos"
    },
    {
      "path": "part/17/chapter/5/crossheading/deemed-manufactured-payments",
      "kind": "crossheading",
      "number": null,
      "heading": "Deemed manufactured payments",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/5"
    },
    {
      "path": "section/812",
      "kind": "section",
      "number": "812",
      "heading": "Deemed manufactured payments: stock lending arrangements",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-812",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/17/chapter/5/crossheading/deemed-manufactured-payments"
    },
    {
      "path": "part/17/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Interpretation of Part",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/17"
    },
    {
      "path": "section/813",
      "kind": "section",
      "number": "813",
      "heading": "The gross amount of a manufactured overseas dividendetc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-813",
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/6"
    },
    {
      "path": "section/814",
      "kind": "section",
      "number": "814",
      "heading": "Other interpretation",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-814",
      "extent": null,
      "status": "repealed",
      "parent": "part/17/chapter/6"
    },
    {
      "path": "part/17A",
      "kind": "part",
      "number": "17A",
      "heading": "Manufactured dividends",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/814A",
      "kind": "section",
      "number": "814A",
      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-814A",
      "extent": null,
      "status": null,
      "parent": "part/17A"
    },
    {
      "path": "section/814B",
      "kind": "section",
      "number": "814B",
      "heading": "Key definitions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-814B",
      "extent": null,
      "status": null,
      "parent": "part/17A"
    },
    {
      "path": "section/814C",
      "kind": "section",
      "number": "814C",
      "heading": "Treatment of payer of manufactured dividend",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-814C",
      "extent": null,
      "status": null,
      "parent": "part/17A"
    },
    {
      "path": "section/814D",
      "kind": "section",
      "number": "814D",
      "heading": "Treatment of recipient of manufactured dividend",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-814D",
      "extent": null,
      "status": null,
      "parent": "part/17A"
    },
    {
      "path": "part/18",
      "kind": "part",
      "number": "18",
      "heading": "Transactions in land",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "part/18/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/18"
    },
    {
      "path": "section/815",
      "kind": "section",
      "number": "815",
      "heading": "Introduction to Part",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-815",
      "extent": null,
      "status": "repealed",
      "parent": "part/18/crossheading/introduction"
    },
    {
      "path": "section/816",
      "kind": "section",
      "number": "816",
      "heading": "Meaning of disposing of land",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-816",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/18/crossheading/introduction"
    },
    {
      "path": "section/817",
      "kind": "section",
      "number": "817",
      "heading": "Priority of other tax provisions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-817",
      "extent": null,
      "status": "repealed",
      "parent": "part/18/crossheading/introduction"
    },
    {
      "path": "part/18/crossheading/charge-to-tax-on-gains-from-transactions-in-land",
      "kind": "crossheading",
      "number": null,
      "heading": "Charge to tax on gains from transactions in land",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/18"
    },
    {
      "path": "section/818",
      "kind": "section",
      "number": "818",
      "heading": "Charge to tax on gains from transactions in land",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-818",
      "extent": null,
      "status": "repealed",
      "parent": "part/18/crossheading/charge-to-tax-on-gains-from-transactions-in-land"
    },
    {
      "path": "section/819",
      "kind": "section",
      "number": "819",
      "heading": "Gains obtained from land disposals in some circumstances",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-819",
      "extent": null,
      "status": "repealed",
      "parent": "part/18/crossheading/charge-to-tax-on-gains-from-transactions-in-land"
    },
    {
      "path": "section/820",
      "kind": "section",
      "number": "820",
      "heading": "Person obtaining gain",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-820",
      "extent": null,
      "status": "repealed",
      "parent": "part/18/crossheading/charge-to-tax-on-gains-from-transactions-in-land"
    },
    {
      "path": "section/821",
      "kind": "section",
      "number": "821",
      "heading": "Company chargeable",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-821",
      "extent": null,
      "status": "repealed",
      "parent": "part/18/crossheading/charge-to-tax-on-gains-from-transactions-in-land"
    },
    {
      "path": "section/822",
      "kind": "section",
      "number": "822",
      "heading": "Method of calculating gain",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-822",
      "extent": null,
      "status": "repealed",
      "parent": "part/18/crossheading/charge-to-tax-on-gains-from-transactions-in-land"
    },
    {
      "path": "part/18/crossheading/further-provisions-relevant-to-the-charge",
      "kind": "crossheading",
      "number": null,
      "heading": "Further provisions relevant to the charge",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/18"
    },
    {
      "path": "section/823",
      "kind": "section",
      "number": "823",
      "heading": "Transactions, arrangements, sales and realisations relevant for Part",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-823",
      "extent": null,
      "status": "repealed",
      "parent": "part/18/crossheading/further-provisions-relevant-to-the-charge"
    },
    {
      "path": "section/824",
      "kind": "section",
      "number": "824",
      "heading": "Tracing value",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-824",
      "extent": null,
      "status": "repealed",
      "parent": "part/18/crossheading/further-provisions-relevant-to-the-charge"
    },
    {
      "path": "section/825",
      "kind": "section",
      "number": "825",
      "heading": "Meaning of “another person”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-825",
      "extent": null,
      "status": "repealed",
      "parent": "part/18/crossheading/further-provisions-relevant-to-the-charge"
    },
    {
      "path": "section/826",
      "kind": "section",
      "number": "826",
      "heading": "Valuations and apportionments",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-826",
      "extent": null,
      "status": "repealed",
      "parent": "part/18/crossheading/further-provisions-relevant-to-the-charge"
    },
    {
      "path": "part/18/crossheading/exemptions",
      "kind": "crossheading",
      "number": null,
      "heading": "Exemptions",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/18"
    },
    {
      "path": "section/827",
      "kind": "section",
      "number": "827",
      "heading": "Gain attributable to period before intention to develop formed",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-827",
      "extent": null,
      "status": "repealed",
      "parent": "part/18/crossheading/exemptions"
    },
    {
      "path": "section/828",
      "kind": "section",
      "number": "828",
      "heading": "Disposals of shares in companies holding land as trading stock",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-828",
      "extent": null,
      "status": "repealed",
      "parent": "part/18/crossheading/exemptions"
    },
    {
      "path": "part/18/crossheading/recovery-of-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Recovery of tax",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/18"
    },
    {
      "path": "section/829",
      "kind": "section",
      "number": "829",
      "heading": "Cases where consideration receivable by person not assessed",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-829",
      "extent": null,
      "status": "repealed",
      "parent": "part/18/crossheading/recovery-of-tax"
    },
    {
      "path": "section/830",
      "kind": "section",
      "number": "830",
      "heading": "Certificates of tax paid etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-830",
      "extent": null,
      "status": "repealed",
      "parent": "part/18/crossheading/recovery-of-tax"
    },
    {
      "path": "part/18/crossheading/clearances-and-power-to-obtain-information",
      "kind": "crossheading",
      "number": null,
      "heading": "Clearances and power to obtain information",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/18"
    },
    {
      "path": "section/831",
      "kind": "section",
      "number": "831",
      "heading": "Clearance procedure",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-831",
      "extent": null,
      "status": "repealed",
      "parent": "part/18/crossheading/clearances-and-power-to-obtain-information"
    },
    {
      "path": "section/832",
      "kind": "section",
      "number": "832",
      "heading": "Power to obtain information",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-832",
      "extent": null,
      "status": "repealed",
      "parent": "part/18/crossheading/clearances-and-power-to-obtain-information"
    },
    {
      "path": "part/18/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "part/18"
    },
    {
      "path": "section/833",
      "kind": "section",
      "number": "833",
      "heading": "Interpretation of Part",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-833",
      "extent": null,
      "status": "repealed",
      "parent": "part/18/crossheading/interpretation"
    },
    {
      "path": "part/19",
      "kind": "part",
      "number": "19",
      "heading": "Sale and lease-back etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/19/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Payments connected with transferred land",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/19"
    },
    {
      "path": "part/19/chapter/1/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/1"
    },
    {
      "path": "section/834",
      "kind": "section",
      "number": "834",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-834",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/1/crossheading/introduction"
    },
    {
      "path": "part/19/chapter/1/crossheading/application-of-the-chapter",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of the Chapter",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/1"
    },
    {
      "path": "section/835",
      "kind": "section",
      "number": "835",
      "heading": "Transferor or associate becomes liable for payment of rent",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-835",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/19/chapter/1/crossheading/application-of-the-chapter"
    },
    {
      "path": "section/836",
      "kind": "section",
      "number": "836",
      "heading": "Transferor or associate becomes liable for payment other than rent",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-836",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/19/chapter/1/crossheading/application-of-the-chapter"
    },
    {
      "path": "section/837",
      "kind": "section",
      "number": "837",
      "heading": "Relevant corporation tax relief",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-837",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/1/crossheading/application-of-the-chapter"
    },
    {
      "path": "part/19/chapter/1/crossheading/relief-other-than-for-certain-insurance-company-expenses-restriction-and-carrying-forward",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief (other than for certain insurance company expenses): restriction and carrying forward",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/1"
    },
    {
      "path": "section/838",
      "kind": "section",
      "number": "838",
      "heading": "Relevant corporation tax relief: deduction not to exceed commercial rent",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-838",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/1/crossheading/relief-other-than-for-certain-insurance-company-expenses-restriction-and-carrying-forward"
    },
    {
      "path": "part/19/chapter/1/crossheading/insurance-company-expenses-restriction-and-carrying-forward-of-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Insurance company expenses: restriction and carrying forward of relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/19/chapter/1"
    },
    {
      "path": "section/839",
      "kind": "section",
      "number": "839",
      "heading": "Deduction ... not to exceed commercial rent",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-839",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/19/chapter/1/crossheading/insurance-company-expenses-restriction-and-carrying-forward-of-relief"
    },
    {
      "path": "section/840",
      "kind": "section",
      "number": "840",
      "heading": "Carrying forward parts of payments",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-840",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/19/chapter/1/crossheading/insurance-company-expenses-restriction-and-carrying-forward-of-relief"
    },
    {
      "path": "section/841",
      "kind": "section",
      "number": "841",
      "heading": "Aggregation and apportionment of payments",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-841",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/1/crossheading/insurance-company-expenses-restriction-and-carrying-forward-of-relief"
    },
    {
      "path": "section/842",
      "kind": "section",
      "number": "842",
      "heading": "Payments made for later periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-842",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/1/crossheading/insurance-company-expenses-restriction-and-carrying-forward-of-relief"
    },
    {
      "path": "part/19/chapter/1/crossheading/interpretation-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/1"
    },
    {
      "path": "section/843",
      "kind": "section",
      "number": "843",
      "heading": "Exclusion of service charges etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-843",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/1/crossheading/interpretation-etc"
    },
    {
      "path": "section/844",
      "kind": "section",
      "number": "844",
      "heading": "Commercial rent: comparison with rent under a lease",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-844",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/1/crossheading/interpretation-etc"
    },
    {
      "path": "section/845",
      "kind": "section",
      "number": "845",
      "heading": "Commercial rent: comparison with payments other than rent",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-845",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/1/crossheading/interpretation-etc"
    },
    {
      "path": "section/846",
      "kind": "section",
      "number": "846",
      "heading": "Lease and rent",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-846",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/1/crossheading/interpretation-etc"
    },
    {
      "path": "section/847",
      "kind": "section",
      "number": "847",
      "heading": "Associated persons",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-847",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/1/crossheading/interpretation-etc"
    },
    {
      "path": "section/848",
      "kind": "section",
      "number": "848",
      "heading": "Land outside the UK",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-848",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/1/crossheading/interpretation-etc"
    },
    {
      "path": "part/19/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "New lease of land after assignment or surrender",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/19"
    },
    {
      "path": "part/19/chapter/2/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/2"
    },
    {
      "path": "section/849",
      "kind": "section",
      "number": "849",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-849",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/2/crossheading/introduction"
    },
    {
      "path": "part/19/chapter/2/crossheading/application-of-the-chapter",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of the Chapter",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/2"
    },
    {
      "path": "section/850",
      "kind": "section",
      "number": "850",
      "heading": "New lease after assignment or surrender",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-850",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/2/crossheading/application-of-the-chapter"
    },
    {
      "path": "part/19/chapter/2/crossheading/taxation-of-consideration",
      "kind": "crossheading",
      "number": null,
      "heading": "Taxation of consideration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/2"
    },
    {
      "path": "section/851",
      "kind": "section",
      "number": "851",
      "heading": "Taxation of consideration",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-851",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/2/crossheading/taxation-of-consideration"
    },
    {
      "path": "section/852",
      "kind": "section",
      "number": "852",
      "heading": "Position where new lease does not include all original property",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-852",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/2/crossheading/taxation-of-consideration"
    },
    {
      "path": "part/19/chapter/2/crossheading/relief-for-rent-under-new-lease",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief for rent under new lease",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/2"
    },
    {
      "path": "section/853",
      "kind": "section",
      "number": "853",
      "heading": "Relief for rent under new lease",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-853",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/2/crossheading/relief-for-rent-under-new-lease"
    },
    {
      "path": "part/19/chapter/2/crossheading/new-lease-treated-as-ending",
      "kind": "crossheading",
      "number": null,
      "heading": "New lease treated as ending",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/2"
    },
    {
      "path": "section/854",
      "kind": "section",
      "number": "854",
      "heading": "New lease treated as ending",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-854",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/2/crossheading/new-lease-treated-as-ending"
    },
    {
      "path": "section/855",
      "kind": "section",
      "number": "855",
      "heading": "Position where rent reduces",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-855",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/2/crossheading/new-lease-treated-as-ending"
    },
    {
      "path": "section/856",
      "kind": "section",
      "number": "856",
      "heading": "Position where lease may be ended",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-856",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/2/crossheading/new-lease-treated-as-ending"
    },
    {
      "path": "section/857",
      "kind": "section",
      "number": "857",
      "heading": "Position where lease may be varied",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-857",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/2/crossheading/new-lease-treated-as-ending"
    },
    {
      "path": "section/858",
      "kind": "section",
      "number": "858",
      "heading": "Lease treated as ending: rentcharge",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-858",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/2/crossheading/new-lease-treated-as-ending"
    },
    {
      "path": "part/19/chapter/2/crossheading/lease-varied-to-provide-for-increased-rent",
      "kind": "crossheading",
      "number": null,
      "heading": "Lease varied to provide for increased rent",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/2"
    },
    {
      "path": "section/859",
      "kind": "section",
      "number": "859",
      "heading": "Lease varied to provide for increased rent",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-859",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/2/crossheading/lease-varied-to-provide-for-increased-rent"
    },
    {
      "path": "part/19/chapter/2/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/2"
    },
    {
      "path": "section/860",
      "kind": "section",
      "number": "860",
      "heading": "Relevant corporation tax relief",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-860",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/19/chapter/2/crossheading/interpretation"
    },
    {
      "path": "section/861",
      "kind": "section",
      "number": "861",
      "heading": "Linked persons",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-861",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/2/crossheading/interpretation"
    },
    {
      "path": "section/862",
      "kind": "section",
      "number": "862",
      "heading": "Lease, lessee, lessor and rent",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-862",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/2/crossheading/interpretation"
    },
    {
      "path": "part/19/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Leased trading assets",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/19"
    },
    {
      "path": "part/19/chapter/3/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/3"
    },
    {
      "path": "section/863",
      "kind": "section",
      "number": "863",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-863",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/3/crossheading/introduction"
    },
    {
      "path": "part/19/chapter/3/crossheading/application-of-the-chapter",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of the Chapter",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/3"
    },
    {
      "path": "section/864",
      "kind": "section",
      "number": "864",
      "heading": "Leased trading assets",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-864",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/3/crossheading/application-of-the-chapter"
    },
    {
      "path": "part/19/chapter/3/crossheading/relief-restriction-and-carrying-forward",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief: restriction and carrying forward",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/3"
    },
    {
      "path": "section/865",
      "kind": "section",
      "number": "865",
      "heading": "Tax deduction not to exceed commercial rent",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-865",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/3/crossheading/relief-restriction-and-carrying-forward"
    },
    {
      "path": "section/866",
      "kind": "section",
      "number": "866",
      "heading": "Long funding finance leases",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-866",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/3/crossheading/relief-restriction-and-carrying-forward"
    },
    {
      "path": "section/867",
      "kind": "section",
      "number": "867",
      "heading": "Commercial rent",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-867",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/3/crossheading/relief-restriction-and-carrying-forward"
    },
    {
      "path": "part/19/chapter/3/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/3"
    },
    {
      "path": "section/868",
      "kind": "section",
      "number": "868",
      "heading": "Lease",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-868",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/3/crossheading/interpretation"
    },
    {
      "path": "section/869",
      "kind": "section",
      "number": "869",
      "heading": "Relevant asset",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-869",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/3/crossheading/interpretation"
    },
    {
      "path": "part/19/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Leased assets: capital sums",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/19"
    },
    {
      "path": "part/19/chapter/4/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/4"
    },
    {
      "path": "section/870",
      "kind": "section",
      "number": "870",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-870",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/4/crossheading/introduction"
    },
    {
      "path": "part/19/chapter/4/crossheading/application-of-the-chapter",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of the Chapter",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/4"
    },
    {
      "path": "section/871",
      "kind": "section",
      "number": "871",
      "heading": "Application of the Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-871",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/4/crossheading/application-of-the-chapter"
    },
    {
      "path": "section/872",
      "kind": "section",
      "number": "872",
      "heading": "Payment under lease",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-872",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/4/crossheading/application-of-the-chapter"
    },
    {
      "path": "section/873",
      "kind": "section",
      "number": "873",
      "heading": "Sum obtained",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-873",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/4/crossheading/application-of-the-chapter"
    },
    {
      "path": "part/19/chapter/4/crossheading/charge-to-corporation-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Charge to corporation tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/4"
    },
    {
      "path": "section/874",
      "kind": "section",
      "number": "874",
      "heading": "Charge to corporation tax",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-874",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/4/crossheading/charge-to-corporation-tax"
    },
    {
      "path": "section/875",
      "kind": "section",
      "number": "875",
      "heading": "Hire-purchase agreements",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-875",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/4/crossheading/charge-to-corporation-tax"
    },
    {
      "path": "section/876",
      "kind": "section",
      "number": "876",
      "heading": "Adjustments where sum obtained before payment made",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-876",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/4/crossheading/charge-to-corporation-tax"
    },
    {
      "path": "part/19/chapter/4/crossheading/obtaining-of-sum",
      "kind": "crossheading",
      "number": null,
      "heading": "Obtaining of sum",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/4"
    },
    {
      "path": "section/877",
      "kind": "section",
      "number": "877",
      "heading": "Sum obtained in respect of interest",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-877",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/4/crossheading/obtaining-of-sum"
    },
    {
      "path": "section/878",
      "kind": "section",
      "number": "878",
      "heading": "Sum obtained in respect of lessee's interest",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-878",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/4/crossheading/obtaining-of-sum"
    },
    {
      "path": "section/879",
      "kind": "section",
      "number": "879",
      "heading": "Disposal of interest to associate",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-879",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/4/crossheading/obtaining-of-sum"
    },
    {
      "path": "part/19/chapter/4/crossheading/apportionment",
      "kind": "crossheading",
      "number": null,
      "heading": "Apportionment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/4"
    },
    {
      "path": "section/880",
      "kind": "section",
      "number": "880",
      "heading": "Apportionment of payments made and of sums obtained",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-880",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/4/crossheading/apportionment"
    },
    {
      "path": "section/881",
      "kind": "section",
      "number": "881",
      "heading": "Manner of apportionment",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-881",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/4/crossheading/apportionment"
    },
    {
      "path": "part/19/chapter/4/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/4"
    },
    {
      "path": "section/882",
      "kind": "section",
      "number": "882",
      "heading": "Associates",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-882",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/4/crossheading/interpretation"
    },
    {
      "path": "section/883",
      "kind": "section",
      "number": "883",
      "heading": "Capital sum",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-883",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/4/crossheading/interpretation"
    },
    {
      "path": "section/884",
      "kind": "section",
      "number": "884",
      "heading": "Lease",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-884",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/4/crossheading/interpretation"
    },
    {
      "path": "section/885",
      "kind": "section",
      "number": "885",
      "heading": "Relevant asset",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-885",
      "extent": null,
      "status": null,
      "parent": "part/19/chapter/4/crossheading/interpretation"
    },
    {
      "path": "section/886",
      "kind": "section",
      "number": "886",
      "heading": "Relevant tax relief",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-886",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/19/chapter/4/crossheading/interpretation"
    },
    {
      "path": "part/20",
      "kind": "part",
      "number": "20",
      "heading": "Tax avoidance involving leasing plant or machinery",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/20/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Restrictions on use of losses in leasing partnerships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/20"
    },
    {
      "path": "section/887",
      "kind": "section",
      "number": "887",
      "heading": "When restrictions on leasing partnership losses under this Chapter apply",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-887",
      "extent": null,
      "status": null,
      "parent": "part/20/chapter/1"
    },
    {
      "path": "section/888",
      "kind": "section",
      "number": "888",
      "heading": "Restrictions on leasing partnership losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-888",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/20/chapter/1"
    },
    {
      "path": "section/889",
      "kind": "section",
      "number": "889",
      "heading": "Interpretation of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-889",
      "extent": null,
      "status": null,
      "parent": "part/20/chapter/1"
    },
    {
      "path": "part/20/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Capital payments in respect of leases treated as income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/20"
    },
    {
      "path": "section/890",
      "kind": "section",
      "number": "890",
      "heading": "Capital payments in respect of leases treated as income",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-890",
      "extent": null,
      "status": null,
      "parent": "part/20/chapter/2"
    },
    {
      "path": "section/891",
      "kind": "section",
      "number": "891",
      "heading": "Apportionments for leases of plant or machinery and other property",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-891",
      "extent": null,
      "status": null,
      "parent": "part/20/chapter/2"
    },
    {
      "path": "section/892",
      "kind": "section",
      "number": "892",
      "heading": "Deduction where failure to make relevant capital payment expected",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-892",
      "extent": null,
      "status": null,
      "parent": "part/20/chapter/2"
    },
    {
      "path": "section/893",
      "kind": "section",
      "number": "893",
      "heading": "Meaning of “capital payment”, “relevant capital payment” etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-893",
      "extent": null,
      "status": null,
      "parent": "part/20/chapter/2"
    },
    {
      "path": "section/894",
      "kind": "section",
      "number": "894",
      "heading": "Other interpretation of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-894",
      "extent": null,
      "status": null,
      "parent": "part/20/chapter/2"
    },
    {
      "path": "part/20/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Consideration for taking over payment obligations as lessee treated as income",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/20"
    },
    {
      "path": "section/894A",
      "kind": "section",
      "number": "894A",
      "heading": "Consideration for taking over payment obligations as lessee treated as income",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-894A",
      "extent": null,
      "status": null,
      "parent": "part/20/chapter/3"
    },
    {
      "path": "part/21",
      "kind": "part",
      "number": "21",
      "heading": "Leasing arrangements: finance leases and loans",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/21/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/21"
    },
    {
      "path": "part/21/chapter/1/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/1"
    },
    {
      "path": "section/895",
      "kind": "section",
      "number": "895",
      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-895",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/1/crossheading/introduction"
    },
    {
      "path": "part/21/chapter/1/crossheading/meaning-of-expressions-about-rent",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of expressions about rent",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/1"
    },
    {
      "path": "section/896",
      "kind": "section",
      "number": "896",
      "heading": "Normal rent",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-896",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/1/crossheading/meaning-of-expressions-about-rent"
    },
    {
      "path": "section/897",
      "kind": "section",
      "number": "897",
      "heading": "Accountancy rental earnings",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-897",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/1/crossheading/meaning-of-expressions-about-rent"
    },
    {
      "path": "section/898",
      "kind": "section",
      "number": "898",
      "heading": "Rental earnings",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-898",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/1/crossheading/meaning-of-expressions-about-rent"
    },
    {
      "path": "part/21/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Finance leases with return in capital form",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/21"
    },
    {
      "path": "part/21/chapter/2/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/2"
    },
    {
      "path": "section/899",
      "kind": "section",
      "number": "899",
      "heading": "Arrangements to which this Chapter applies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-899",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/2/crossheading/introduction"
    },
    {
      "path": "section/900",
      "kind": "section",
      "number": "900",
      "heading": "Purposes of this Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-900",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/2/crossheading/introduction"
    },
    {
      "path": "part/21/chapter/2/crossheading/leases-to-which-this-chapter-applies",
      "kind": "crossheading",
      "number": null,
      "heading": "Leases to which this Chapter applies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/2"
    },
    {
      "path": "section/901",
      "kind": "section",
      "number": "901",
      "heading": "Application of this Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-901",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/2/crossheading/leases-to-which-this-chapter-applies"
    },
    {
      "path": "section/902",
      "kind": "section",
      "number": "902",
      "heading": "The conditions referred to in section 901(1)",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-902",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/2/crossheading/leases-to-which-this-chapter-applies"
    },
    {
      "path": "section/903",
      "kind": "section",
      "number": "903",
      "heading": "Provisions supplementing section 902",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-903",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/2/crossheading/leases-to-which-this-chapter-applies"
    },
    {
      "path": "section/904",
      "kind": "section",
      "number": "904",
      "heading": "The arrangements and circumstances referred to in section 902(8)",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-904",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/2/crossheading/leases-to-which-this-chapter-applies"
    },
    {
      "path": "part/21/chapter/2/crossheading/current-lessor-taxed-by-reference-to-accountancy-rental-earnings",
      "kind": "crossheading",
      "number": null,
      "heading": "Current lessor taxed by reference to accountancy rental earnings",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/2"
    },
    {
      "path": "section/905",
      "kind": "section",
      "number": "905",
      "heading": "Current lessor taxed by reference to accountancy rental earnings",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-905",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/2/crossheading/current-lessor-taxed-by-reference-to-accountancy-rental-earnings"
    },
    {
      "path": "part/21/chapter/2/crossheading/reduction-of-taxable-rent-by-cumulative-rental-excesses",
      "kind": "crossheading",
      "number": null,
      "heading": "Reduction of taxable rent by cumulative rental excesses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/2"
    },
    {
      "path": "section/906",
      "kind": "section",
      "number": "906",
      "heading": "Reduction of taxable rent by cumulative rental excesses: introduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-906",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/2/crossheading/reduction-of-taxable-rent-by-cumulative-rental-excesses"
    },
    {
      "path": "section/907",
      "kind": "section",
      "number": "907",
      "heading": "Meaning of “accountancy rental excess” and “cumulative accountancy rental excess”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-907",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/2/crossheading/reduction-of-taxable-rent-by-cumulative-rental-excesses"
    },
    {
      "path": "section/908",
      "kind": "section",
      "number": "908",
      "heading": "Reduction of taxable rent by the cumulative accountancy rental excess",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-908",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/2/crossheading/reduction-of-taxable-rent-by-cumulative-rental-excesses"
    },
    {
      "path": "section/909",
      "kind": "section",
      "number": "909",
      "heading": "Meaning of “normal rental excess” and “cumulative normal rental excess”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-909",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/2/crossheading/reduction-of-taxable-rent-by-cumulative-rental-excesses"
    },
    {
      "path": "section/910",
      "kind": "section",
      "number": "910",
      "heading": "Reduction of taxable rent by the cumulative normal rental excess",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-910",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/2/crossheading/reduction-of-taxable-rent-by-cumulative-rental-excesses"
    },
    {
      "path": "part/21/chapter/2/crossheading/relief-for-bad-debts-by-reduction-of-cumulative-rental-excesses",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief for bad debts by reduction of cumulative rental excesses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/2"
    },
    {
      "path": "section/911",
      "kind": "section",
      "number": "911",
      "heading": "Relief for bad debts: reduction of cumulative accountancy rental excess",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-911",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/2/crossheading/relief-for-bad-debts-by-reduction-of-cumulative-rental-excesses"
    },
    {
      "path": "section/912",
      "kind": "section",
      "number": "912",
      "heading": "Recovery of bad debts following reduction under section 911",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-912",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/2/crossheading/relief-for-bad-debts-by-reduction-of-cumulative-rental-excesses"
    },
    {
      "path": "section/913",
      "kind": "section",
      "number": "913",
      "heading": "Relief for bad debts: reduction of cumulative normal rental excess",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-913",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/2/crossheading/relief-for-bad-debts-by-reduction-of-cumulative-rental-excesses"
    },
    {
      "path": "section/914",
      "kind": "section",
      "number": "914",
      "heading": "Recovery of bad debts following reduction under section 913",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-914",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/2/crossheading/relief-for-bad-debts-by-reduction-of-cumulative-rental-excesses"
    },
    {
      "path": "part/21/chapter/2/crossheading/effect-of-disposals",
      "kind": "crossheading",
      "number": null,
      "heading": "Effect of disposals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/2"
    },
    {
      "path": "section/915",
      "kind": "section",
      "number": "915",
      "heading": "Effect of disposals of leases: general",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-915",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/2/crossheading/effect-of-disposals"
    },
    {
      "path": "section/916",
      "kind": "section",
      "number": "916",
      "heading": "Assignments on which neither a gain nor a loss accrues",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-916",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/2/crossheading/effect-of-disposals"
    },
    {
      "path": "part/21/chapter/2/crossheading/capital-allowances-clawback-of-major-lump-sum",
      "kind": "crossheading",
      "number": null,
      "heading": "Capital allowances: clawback of major lump sum",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/2"
    },
    {
      "path": "section/917",
      "kind": "section",
      "number": "917",
      "heading": "Effect of capital allowances: introduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-917",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/2/crossheading/capital-allowances-clawback-of-major-lump-sum"
    },
    {
      "path": "section/918",
      "kind": "section",
      "number": "918",
      "heading": "Cases where expenditure taken into account under Part 2, 5 or 8 of CAA 2001",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-918",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/2/crossheading/capital-allowances-clawback-of-major-lump-sum"
    },
    {
      "path": "section/919",
      "kind": "section",
      "number": "919",
      "heading": "Cases where expenditure taken into account under other provisions of CAA 2001",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-919",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/2/crossheading/capital-allowances-clawback-of-major-lump-sum"
    },
    {
      "path": "section/920",
      "kind": "section",
      "number": "920",
      "heading": "Capital allowances deductions: waste disposal and cemeteries",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-920",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/2/crossheading/capital-allowances-clawback-of-major-lump-sum"
    },
    {
      "path": "section/921",
      "kind": "section",
      "number": "921",
      "heading": "Capital allowances deductions: films",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-921",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/2/crossheading/capital-allowances-clawback-of-major-lump-sum"
    },
    {
      "path": "section/922",
      "kind": "section",
      "number": "922",
      "heading": "Contributors to capital expenditure",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-922",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/2/crossheading/capital-allowances-clawback-of-major-lump-sum"
    },
    {
      "path": "part/21/chapter/2/crossheading/schemes-to-which-this-chapter-does-not-at-first-apply",
      "kind": "crossheading",
      "number": null,
      "heading": "Schemes to which this Chapter does not at first apply",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/2"
    },
    {
      "path": "section/923",
      "kind": "section",
      "number": "923",
      "heading": "Pre-26 November 1996 schemes where this Chapter does not at first apply",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-923",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/2/crossheading/schemes-to-which-this-chapter-does-not-at-first-apply"
    },
    {
      "path": "section/924",
      "kind": "section",
      "number": "924",
      "heading": "Post-25 November 1996 schemes to which Chapter 3 applied first",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-924",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/2/crossheading/schemes-to-which-this-chapter-does-not-at-first-apply"
    },
    {
      "path": "part/21/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Other finance leases",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/21"
    },
    {
      "path": "part/21/chapter/3/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/3"
    },
    {
      "path": "section/925",
      "kind": "section",
      "number": "925",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-925",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/3/crossheading/introduction"
    },
    {
      "path": "section/926",
      "kind": "section",
      "number": "926",
      "heading": "Purpose of this Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-926",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/3/crossheading/introduction"
    },
    {
      "path": "part/21/chapter/3/crossheading/current-lessor-taxed-by-reference-to-accountancy-rental-earnings",
      "kind": "crossheading",
      "number": null,
      "heading": "Current lessor taxed by reference to accountancy rental earnings",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/3"
    },
    {
      "path": "section/927",
      "kind": "section",
      "number": "927",
      "heading": "Leases to which this Chapter applies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-927",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/3/crossheading/current-lessor-taxed-by-reference-to-accountancy-rental-earnings"
    },
    {
      "path": "section/928",
      "kind": "section",
      "number": "928",
      "heading": "Current lessor taxed by reference to accountancy rental earnings",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-928",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/3/crossheading/current-lessor-taxed-by-reference-to-accountancy-rental-earnings"
    },
    {
      "path": "part/21/chapter/3/crossheading/application-of-provisions-of-chapter-2-for-purposes-of-this-chapter",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of provisions of Chapter 2 for purposes of this Chapter",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/3"
    },
    {
      "path": "section/929",
      "kind": "section",
      "number": "929",
      "heading": "Application of provisions of Chapter 2 for purposes of this Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-929",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/3/crossheading/application-of-provisions-of-chapter-2-for-purposes-of-this-chapter"
    },
    {
      "path": "part/21/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Supplementary provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/21"
    },
    {
      "path": "section/930",
      "kind": "section",
      "number": "930",
      "heading": "Pre-26 November 1996 schemes and post-25 November 1996 schemes",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-930",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/4"
    },
    {
      "path": "section/931",
      "kind": "section",
      "number": "931",
      "heading": "Time apportionment where periods of account do not coincide",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-931",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/4"
    },
    {
      "path": "section/932",
      "kind": "section",
      "number": "932",
      "heading": "Periods of account and related periods of account and accounting periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-932",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/4"
    },
    {
      "path": "section/933",
      "kind": "section",
      "number": "933",
      "heading": "Connected persons",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-933",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/4"
    },
    {
      "path": "section/934",
      "kind": "section",
      "number": "934",
      "heading": "Assets which represent the leased asset",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-934",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/4"
    },
    {
      "path": "section/935",
      "kind": "section",
      "number": "935",
      "heading": "Parent undertakings and consolidated group accounts",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-935",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/4"
    },
    {
      "path": "section/936",
      "kind": "section",
      "number": "936",
      "heading": "Assessments and adjustments",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-936",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/4"
    },
    {
      "path": "section/937",
      "kind": "section",
      "number": "937",
      "heading": "Interpretation of Part",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-937",
      "extent": null,
      "status": null,
      "parent": "part/21/chapter/4"
    },
    {
      "path": "part/21A",
      "kind": "part",
      "number": "21A",
      "heading": "Risk transfer schemes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/21A/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/21A"
    },
    {
      "path": "section/937A",
      "kind": "section",
      "number": "937A",
      "heading": "Overview",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-937A",
      "extent": null,
      "status": null,
      "parent": "part/21A/crossheading/introduction"
    },
    {
      "path": "section/937B",
      "kind": "section",
      "number": "937B",
      "heading": "Group schemes and single company schemes",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-937B",
      "extent": null,
      "status": null,
      "parent": "part/21A/crossheading/introduction"
    },
    {
      "path": "part/21A/crossheading/basic-definitions",
      "kind": "crossheading",
      "number": null,
      "heading": "Basic definitions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/21A"
    },
    {
      "path": "section/937C",
      "kind": "section",
      "number": "937C",
      "heading": "Meaning of “risk transfer scheme”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-937C",
      "extent": null,
      "status": null,
      "parent": "part/21A/crossheading/basic-definitions"
    },
    {
      "path": "section/937D",
      "kind": "section",
      "number": "937D",
      "heading": "Meaning of “the scheme rate, index or value”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-937D",
      "extent": null,
      "status": null,
      "parent": "part/21A/crossheading/basic-definitions"
    },
    {
      "path": "section/937E",
      "kind": "section",
      "number": "937E",
      "heading": "Scheme losses and scheme profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-937E",
      "extent": null,
      "status": null,
      "parent": "part/21A/crossheading/basic-definitions"
    },
    {
      "path": "section/937F",
      "kind": "section",
      "number": "937F",
      "heading": "Ring-fenced scheme losses and relevant scheme profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-937F",
      "extent": null,
      "status": null,
      "parent": "part/21A/crossheading/basic-definitions"
    },
    {
      "path": "part/21A/crossheading/treatment-of-ringfenced-scheme-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "Treatment of ring-fenced scheme losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/21A"
    },
    {
      "path": "section/937G",
      "kind": "section",
      "number": "937G",
      "heading": "Ring-fenced scheme loss: treatment in period in which made",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-937G",
      "extent": null,
      "status": null,
      "parent": "part/21A/crossheading/treatment-of-ringfenced-scheme-losses"
    },
    {
      "path": "section/937H",
      "kind": "section",
      "number": "937H",
      "heading": "Ring-fenced scheme loss: treatment in subsequent periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-937H",
      "extent": null,
      "status": null,
      "parent": "part/21A/crossheading/treatment-of-ringfenced-scheme-losses"
    },
    {
      "path": "part/21A/crossheading/a-companys-losses-pool-and-profits-pool",
      "kind": "crossheading",
      "number": null,
      "heading": "A company's losses pool and profits pool",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/21A"
    },
    {
      "path": "section/937I",
      "kind": "section",
      "number": "937I",
      "heading": "A company's losses pool and profits pool",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-937I",
      "extent": null,
      "status": null,
      "parent": "part/21A/crossheading/a-companys-losses-pool-and-profits-pool"
    },
    {
      "path": "part/21A/crossheading/general",
      "kind": "crossheading",
      "number": null,
      "heading": "General",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/21A"
    },
    {
      "path": "section/937J",
      "kind": "section",
      "number": "937J",
      "heading": "Tax capacity assumption",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-937J",
      "extent": null,
      "status": null,
      "parent": "part/21A/crossheading/general"
    },
    {
      "path": "section/937K",
      "kind": "section",
      "number": "937K",
      "heading": "Meaning of “associated with”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-937K",
      "extent": null,
      "status": null,
      "parent": "part/21A/crossheading/general"
    },
    {
      "path": "section/937L",
      "kind": "section",
      "number": "937L",
      "heading": "Interpretation of references to economic losses and profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-937L",
      "extent": null,
      "status": null,
      "parent": "part/21A/crossheading/general"
    },
    {
      "path": "section/937M",
      "kind": "section",
      "number": "937M",
      "heading": "Foreign currency accounting",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-937M",
      "extent": null,
      "status": null,
      "parent": "part/21A/crossheading/general"
    },
    {
      "path": "section/937N",
      "kind": "section",
      "number": "937N",
      "heading": "Meaning of “scheme”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-937N",
      "extent": null,
      "status": null,
      "parent": "part/21A/crossheading/general"
    },
    {
      "path": "section/937NA",
      "kind": "section",
      "number": "937NA",
      "heading": "Priority",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-937NA",
      "extent": null,
      "status": null,
      "parent": "part/21A/crossheading/general"
    },
    {
      "path": "part/21A/crossheading/power-to-amend-this-part",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to amend this Part",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/21A"
    },
    {
      "path": "section/937O",
      "kind": "section",
      "number": "937O",
      "heading": "Power to amend this Part in its application to dealers in securities",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-937O",
      "extent": null,
      "status": null,
      "parent": "part/21A/crossheading/power-to-amend-this-part"
    },
    {
      "path": "part/21B",
      "kind": "part",
      "number": "21B",
      "heading": "Group mismatch schemes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/938A",
      "kind": "section",
      "number": "938A",
      "heading": "Losses and profits from group mismatch schemes to be disregarded",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-938A",
      "extent": null,
      "status": null,
      "parent": "part/21B"
    },
    {
      "path": "section/938B",
      "kind": "section",
      "number": "938B",
      "heading": "Meaning of “a group mismatch scheme” and “the scheme group”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-938B",
      "extent": null,
      "status": null,
      "parent": "part/21B"
    },
    {
      "path": "section/938C",
      "kind": "section",
      "number": "938C",
      "heading": "Meaning of “scheme loss” and “scheme profit”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-938C",
      "extent": null,
      "status": null,
      "parent": "part/21B"
    },
    {
      "path": "section/938D",
      "kind": "section",
      "number": "938D",
      "heading": "Meaning of “relevant tax advantage” etc and “the scheme period”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-938D",
      "extent": null,
      "status": null,
      "parent": "part/21B"
    },
    {
      "path": "section/938E",
      "kind": "section",
      "number": "938E",
      "heading": "Meaning of “group”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-938E",
      "extent": null,
      "status": null,
      "parent": "part/21B"
    },
    {
      "path": "section/938F",
      "kind": "section",
      "number": "938F",
      "heading": "Meaning of references to economic profits and losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-938F",
      "extent": null,
      "status": null,
      "parent": "part/21B"
    },
    {
      "path": "section/938G",
      "kind": "section",
      "number": "938G",
      "heading": "Tax capacity assumption",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-938G",
      "extent": null,
      "status": null,
      "parent": "part/21B"
    },
    {
      "path": "section/938H",
      "kind": "section",
      "number": "938H",
      "heading": "Meaning of “scheme”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-938H",
      "extent": null,
      "status": null,
      "parent": "part/21B"
    },
    {
      "path": "section/938I",
      "kind": "section",
      "number": "938I",
      "heading": "Schemes involving repos or quasi-repos",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-938I",
      "extent": null,
      "status": null,
      "parent": "part/21B"
    },
    {
      "path": "section/938J",
      "kind": "section",
      "number": "938J",
      "heading": "Schemes involving finance arrangements",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-938J",
      "extent": null,
      "status": null,
      "parent": "part/21B"
    },
    {
      "path": "section/938K",
      "kind": "section",
      "number": "938K",
      "heading": "Trading income",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-938K",
      "extent": null,
      "status": null,
      "parent": "part/21B"
    },
    {
      "path": "section/938L",
      "kind": "section",
      "number": "938L",
      "heading": "Foreign companies and foreign permanent establishments",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-938L",
      "extent": null,
      "status": null,
      "parent": "part/21B"
    },
    {
      "path": "section/938M",
      "kind": "section",
      "number": "938M",
      "heading": "Controlled foreign companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-938M",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/21B"
    },
    {
      "path": "section/938N",
      "kind": "section",
      "number": "938N",
      "heading": "Priority",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-938N",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/21B"
    },
    {
      "path": "part/21BA",
      "kind": "part",
      "number": "21BA",
      "heading": "Tax mismatch schemes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/938O",
      "kind": "section",
      "number": "938O",
      "heading": "Losses and profits from tax mismatch scheme to be disregarded",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-938O",
      "extent": null,
      "status": null,
      "parent": "part/21BA"
    },
    {
      "path": "section/938P",
      "kind": "section",
      "number": "938P",
      "heading": "Meaning of “tax mismatch scheme”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-938P",
      "extent": null,
      "status": null,
      "parent": "part/21BA"
    },
    {
      "path": "section/938Q",
      "kind": "section",
      "number": "938Q",
      "heading": "Meaning of “scheme loss” and “scheme profit”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-938Q",
      "extent": null,
      "status": null,
      "parent": "part/21BA"
    },
    {
      "path": "section/938R",
      "kind": "section",
      "number": "938R",
      "heading": "Meaning of “relevant tax advantage” etc and “the scheme period”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-938R",
      "extent": null,
      "status": null,
      "parent": "part/21BA"
    },
    {
      "path": "section/938S",
      "kind": "section",
      "number": "938S",
      "heading": "Meaning of references to economic profits and losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-938S",
      "extent": null,
      "status": null,
      "parent": "part/21BA"
    },
    {
      "path": "section/938T",
      "kind": "section",
      "number": "938T",
      "heading": "Tax capacity assumption",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-938T",
      "extent": null,
      "status": null,
      "parent": "part/21BA"
    },
    {
      "path": "section/938U",
      "kind": "section",
      "number": "938U",
      "heading": "Meaning of “scheme”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-938U",
      "extent": null,
      "status": null,
      "parent": "part/21BA"
    },
    {
      "path": "section/938V",
      "kind": "section",
      "number": "938V",
      "heading": "Priority",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-938V",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/21BA"
    },
    {
      "path": "part/21C",
      "kind": "part",
      "number": "21C",
      "heading": "Tainted charity donations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/21C/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/21C"
    },
    {
      "path": "section/939A",
      "kind": "section",
      "number": "939A",
      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-939A",
      "extent": null,
      "status": null,
      "parent": "part/21C/crossheading/introduction"
    },
    {
      "path": "section/939B",
      "kind": "section",
      "number": "939B",
      "heading": "Relievable charity donations",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-939B",
      "extent": null,
      "status": null,
      "parent": "part/21C/crossheading/introduction"
    },
    {
      "path": "part/21C/crossheading/tainted-donations",
      "kind": "crossheading",
      "number": null,
      "heading": "Tainted donations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/21C"
    },
    {
      "path": "section/939C",
      "kind": "section",
      "number": "939C",
      "heading": "Tainted donations",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-939C",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/21C/crossheading/tainted-donations"
    },
    {
      "path": "section/939D",
      "kind": "section",
      "number": "939D",
      "heading": "Circumstances in which financial advantage deemed to be obtained",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-939D",
      "extent": null,
      "status": "repealed",
      "parent": "part/21C/crossheading/tainted-donations"
    },
    {
      "path": "section/939E",
      "kind": "section",
      "number": "939E",
      "heading": "Certain financial assistance to be ignored",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-939E",
      "extent": null,
      "status": null,
      "parent": "part/21C/crossheading/tainted-donations"
    },
    {
      "path": "part/21C/crossheading/removal-of-reliefs",
      "kind": "crossheading",
      "number": null,
      "heading": "Removal of reliefs",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/21C"
    },
    {
      "path": "section/939F",
      "kind": "section",
      "number": "939F",
      "heading": "Removal of corporation tax relief where donation becomes tainted in same accounting period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-939F",
      "extent": null,
      "status": null,
      "parent": "part/21C/crossheading/removal-of-reliefs"
    },
    {
      "path": "section/939FA",
      "kind": "section",
      "number": "939FA",
      "heading": "Clawback of corporation tax relief where donation becomes tainted in later accounting period",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-939FA",
      "extent": null,
      "status": null,
      "parent": "part/21C/crossheading/removal-of-reliefs"
    },
    {
      "path": "section/939FB",
      "kind": "section",
      "number": "939FB",
      "heading": "Removal or clawback of corporation tax relief for associated donations",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-939FB",
      "extent": null,
      "status": null,
      "parent": "part/21C/crossheading/removal-of-reliefs"
    },
    {
      "path": "part/21C/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/21C"
    },
    {
      "path": "section/939G",
      "kind": "section",
      "number": "939G",
      "heading": "Connected charities",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-939G",
      "extent": null,
      "status": null,
      "parent": "part/21C/crossheading/supplementary"
    },
    {
      "path": "section/939H",
      "kind": "section",
      "number": "939H",
      "heading": "Connected persons",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-939H",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/21C/crossheading/supplementary"
    },
    {
      "path": "section/939I",
      "kind": "section",
      "number": "939I",
      "heading": "Minor definitions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-939I",
      "extent": null,
      "status": null,
      "parent": "part/21C/crossheading/supplementary"
    },
    {
      "path": "part/22",
      "kind": "part",
      "number": "22",
      "heading": "Miscellaneous provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/22/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Transfers of trade without a change of ownership",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/22"
    },
    {
      "path": "part/22/chapter/1/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/1"
    },
    {
      "path": "section/940A",
      "kind": "section",
      "number": "940A",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-940A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/22/chapter/1/crossheading/introduction"
    },
    {
      "path": "section/940B",
      "kind": "section",
      "number": "940B",
      "heading": "Meaning of “transfer of a trade” and related expressions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-940B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/22/chapter/1/crossheading/introduction"
    },
    {
      "path": "part/22/chapter/1/crossheading/transfers-to-which-chapter-applies",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfers to which Chapter applies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/1"
    },
    {
      "path": "section/940C",
      "kind": "section",
      "number": "940C",
      "heading": "Transfers to which Chapter applies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-940C",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/22/chapter/1/crossheading/transfers-to-which-chapter-applies"
    },
    {
      "path": "section/941",
      "kind": "section",
      "number": "941",
      "heading": "The ownership condition",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-941",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/1/crossheading/transfers-to-which-chapter-applies"
    },
    {
      "path": "section/942",
      "kind": "section",
      "number": "942",
      "heading": "Options that may be applied for the purposes of the ownership condition",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-942",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/1/crossheading/transfers-to-which-chapter-applies"
    },
    {
      "path": "section/943",
      "kind": "section",
      "number": "943",
      "heading": "The tax condition",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-943",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/1/crossheading/transfers-to-which-chapter-applies"
    },
    {
      "path": "part/22/chapter/1/crossheading/effect-of-chapter-in-relation-to-transfers-to-which-it-applies",
      "kind": "crossheading",
      "number": null,
      "heading": "Effect of Chapter in relation to transfers to which it applies",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/22/chapter/1"
    },
    {
      "path": "section/943A",
      "kind": "section",
      "number": "943A",
      "heading": "Disapplication of section 39",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-943A",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/1/crossheading/effect-of-chapter-in-relation-to-transfers-to-which-it-applies"
    },
    {
      "path": "section/944",
      "kind": "section",
      "number": "944",
      "heading": "Modified application of section 45",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-944",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/22/chapter/1/crossheading/effect-of-chapter-in-relation-to-transfers-to-which-it-applies"
    },
    {
      "path": "section/944A",
      "kind": "section",
      "number": "944A",
      "heading": "Modified application of section 45A",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-944A",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/1/crossheading/effect-of-chapter-in-relation-to-transfers-to-which-it-applies"
    },
    {
      "path": "section/944B",
      "kind": "section",
      "number": "944B",
      "heading": "Modified application of section 45B",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-944B",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/1/crossheading/effect-of-chapter-in-relation-to-transfers-to-which-it-applies"
    },
    {
      "path": "section/944C",
      "kind": "section",
      "number": "944C",
      "heading": "Modified application of section 45F",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-944C",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/1/crossheading/effect-of-chapter-in-relation-to-transfers-to-which-it-applies"
    },
    {
      "path": "section/944D",
      "kind": "section",
      "number": "944D",
      "heading": "Modified application of section 303B",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-944D",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/1/crossheading/effect-of-chapter-in-relation-to-transfers-to-which-it-applies"
    },
    {
      "path": "section/944E",
      "kind": "section",
      "number": "944E",
      "heading": "Modified application of section 303D",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-944E",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/1/crossheading/effect-of-chapter-in-relation-to-transfers-to-which-it-applies"
    },
    {
      "path": "section/945",
      "kind": "section",
      "number": "945",
      "heading": "Cases in which predecessor retains more liabilities than assets",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-945",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/22/chapter/1/crossheading/effect-of-chapter-in-relation-to-transfers-to-which-it-applies"
    },
    {
      "path": "section/946",
      "kind": "section",
      "number": "946",
      "heading": "Rules for determining “L”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-946",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/1/crossheading/effect-of-chapter-in-relation-to-transfers-to-which-it-applies"
    },
    {
      "path": "section/947",
      "kind": "section",
      "number": "947",
      "heading": "Rules for determining “A”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-947",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/1/crossheading/effect-of-chapter-in-relation-to-transfers-to-which-it-applies"
    },
    {
      "path": "section/948",
      "kind": "section",
      "number": "948",
      "heading": "Modified application of CAA 2001",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-948",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/22/chapter/1/crossheading/effect-of-chapter-in-relation-to-transfers-to-which-it-applies"
    },
    {
      "path": "section/949",
      "kind": "section",
      "number": "949",
      "heading": "Dual resident investing companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-949",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/1/crossheading/effect-of-chapter-in-relation-to-transfers-to-which-it-applies"
    },
    {
      "path": "section/950",
      "kind": "section",
      "number": "950",
      "heading": "Transfers of trades involving business of leasing plant or machinery",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-950",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/22/chapter/1/crossheading/effect-of-chapter-in-relation-to-transfers-to-which-it-applies"
    },
    {
      "path": "part/22/chapter/1/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/1"
    },
    {
      "path": "section/951",
      "kind": "section",
      "number": "951",
      "heading": "Part of trade treated as separate trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-951",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/22/chapter/1/crossheading/supplementary"
    },
    {
      "path": "section/952",
      "kind": "section",
      "number": "952",
      "heading": "Apportionment if part of trade treated as separate trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-952",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/22/chapter/1/crossheading/supplementary"
    },
    {
      "path": "section/953",
      "kind": "section",
      "number": "953",
      "heading": "Application of Chapter to further transfers of a trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-953",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/1/crossheading/supplementary"
    },
    {
      "path": "part/22/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Transfers of trade to obtain balancing allowances",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/22"
    },
    {
      "path": "section/954",
      "kind": "section",
      "number": "954",
      "heading": "Transfer of activities on complete cessation of trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-954",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/2"
    },
    {
      "path": "section/955",
      "kind": "section",
      "number": "955",
      "heading": "Transfer of activities on part cessation of trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-955",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/2"
    },
    {
      "path": "section/956",
      "kind": "section",
      "number": "956",
      "heading": "Apportionment if part of trade treated as separate trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-956",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/2"
    },
    {
      "path": "section/957",
      "kind": "section",
      "number": "957",
      "heading": "Chapter 2: supplementary",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-957",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/2"
    },
    {
      "path": "part/22/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Transfer of relief within partnerships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/22"
    },
    {
      "path": "section/958",
      "kind": "section",
      "number": "958",
      "heading": "Application",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-958",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/3"
    },
    {
      "path": "section/959",
      "kind": "section",
      "number": "959",
      "heading": "Arrangements for transfer of relief",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-959",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/3"
    },
    {
      "path": "section/960",
      "kind": "section",
      "number": "960",
      "heading": "Restrictions on use of reliefs",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-960",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/3"
    },
    {
      "path": "section/961",
      "kind": "section",
      "number": "961",
      "heading": "Non-trading profits and losses",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-961",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/3"
    },
    {
      "path": "section/962",
      "kind": "section",
      "number": "962",
      "heading": "Interpretation of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-962",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/3"
    },
    {
      "path": "part/22/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Surrender of tax refund within group",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/22"
    },
    {
      "path": "section/963",
      "kind": "section",
      "number": "963",
      "heading": "Power to surrender tax refund",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-963",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/4"
    },
    {
      "path": "section/964",
      "kind": "section",
      "number": "964",
      "heading": "Effects of surrender of tax refund",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-964",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/4"
    },
    {
      "path": "section/965",
      "kind": "section",
      "number": "965",
      "heading": "Interest on tax overpaid or underpaid",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-965",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/4"
    },
    {
      "path": "section/966",
      "kind": "section",
      "number": "966",
      "heading": "Payments for surrendered tax refunds",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-966",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/4"
    },
    {
      "path": "part/22/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Set off of income tax deductions against corporation tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/22"
    },
    {
      "path": "section/967",
      "kind": "section",
      "number": "967",
      "heading": "Deductions from payments received by UK resident companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-967",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/22/chapter/5"
    },
    {
      "path": "section/968",
      "kind": "section",
      "number": "968",
      "heading": "Deductions from payments received by non-UK resident companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-968",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/5"
    },
    {
      "path": "part/22/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Collection etc of tax from UK representatives of non-UK resident companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/22"
    },
    {
      "path": "section/969",
      "kind": "section",
      "number": "969",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-969",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/6"
    },
    {
      "path": "section/970",
      "kind": "section",
      "number": "970",
      "heading": "Obligations and liabilities in relation to corporation tax",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-970",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/6"
    },
    {
      "path": "section/971",
      "kind": "section",
      "number": "971",
      "heading": "Exceptions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-971",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/6"
    },
    {
      "path": "section/972",
      "kind": "section",
      "number": "972",
      "heading": "Interpretation of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-972",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/6"
    },
    {
      "path": "part/22/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "Recovery of unpaid corporation tax due from non-UK resident company",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/22"
    },
    {
      "path": "section/973",
      "kind": "section",
      "number": "973",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-973",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/7"
    },
    {
      "path": "section/974",
      "kind": "section",
      "number": "974",
      "heading": "Case in which this Chapter applies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-974",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/7"
    },
    {
      "path": "section/975",
      "kind": "section",
      "number": "975",
      "heading": "Meaning of “the relevant period”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-975",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/7"
    },
    {
      "path": "section/976",
      "kind": "section",
      "number": "976",
      "heading": "Meaning of “related company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-976",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/7"
    },
    {
      "path": "section/977",
      "kind": "section",
      "number": "977",
      "heading": "Notice requiring payment of unpaid tax",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-977",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/7"
    },
    {
      "path": "section/978",
      "kind": "section",
      "number": "978",
      "heading": "Time limit for giving notice",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-978",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/7"
    },
    {
      "path": "section/979",
      "kind": "section",
      "number": "979",
      "heading": "Amount payable in consortium case",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-979",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/7"
    },
    {
      "path": "section/980",
      "kind": "section",
      "number": "980",
      "heading": "Chapter 7: supplementary",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-980",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/7"
    },
    {
      "path": "part/22/chapter/8",
      "kind": "chapter",
      "number": "8",
      "heading": "Exemptions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/22"
    },
    {
      "path": "part/22/chapter/8/crossheading/trade-unions-and-employers-associations",
      "kind": "crossheading",
      "number": null,
      "heading": "Trade unions and employers' associations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/8"
    },
    {
      "path": "section/981",
      "kind": "section",
      "number": "981",
      "heading": "Exemption for trade unions and eligible employers' associations",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-981",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/8/crossheading/trade-unions-and-employers-associations"
    },
    {
      "path": "section/982",
      "kind": "section",
      "number": "982",
      "heading": "Qualifying income or gains",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-982",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/8/crossheading/trade-unions-and-employers-associations"
    },
    {
      "path": "section/983",
      "kind": "section",
      "number": "983",
      "heading": "Meaning of “trade union” and “eligible employers' association”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-983",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/8/crossheading/trade-unions-and-employers-associations"
    },
    {
      "path": "part/22/chapter/8/crossheading/local-authorities-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Local authorities etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/8"
    },
    {
      "path": "section/984",
      "kind": "section",
      "number": "984",
      "heading": "Local authorities and local authority associations",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-984",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/22/chapter/8/crossheading/local-authorities-etc"
    },
    {
      "path": "part/22/chapter/8/crossheading/health-service-bodies",
      "kind": "crossheading",
      "number": null,
      "heading": "Health service bodies",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/22/chapter/8"
    },
    {
      "path": "section/985",
      "kind": "section",
      "number": "985",
      "heading": "Health service bodies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-985",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/8/crossheading/health-service-bodies"
    },
    {
      "path": "section/986",
      "kind": "section",
      "number": "986",
      "heading": "Meaning of “health service body”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-986",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/22/chapter/8/crossheading/health-service-bodies"
    },
    {
      "path": "section/987",
      "kind": "section",
      "number": "987",
      "heading": "NHS foundation trusts",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-987",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/8/crossheading/health-service-bodies"
    },
    {
      "path": "chapter/8/crossheading/police",
      "kind": "crossheading",
      "number": null,
      "heading": "Police",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/8"
    },
    {
      "path": "section/987A",
      "kind": "section",
      "number": "987A",
      "heading": "Chief constables etc (England and Wales)",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-987A",
      "extent": null,
      "status": null,
      "parent": "chapter/8/crossheading/police"
    },
    {
      "path": "chapter/8/crossheading/education-authority-of-northern-ireland",
      "kind": "crossheading",
      "number": null,
      "heading": "Education Authority of Northern Ireland",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/8"
    },
    {
      "path": "section/987B",
      "kind": "section",
      "number": "987B",
      "heading": "Education Authority of Northern Ireland",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-987B",
      "extent": null,
      "status": null,
      "parent": "chapter/8/crossheading/education-authority-of-northern-ireland"
    },
    {
      "path": "chapter/8/crossheading/northern-ireland-housing-executive",
      "kind": "crossheading",
      "number": null,
      "heading": "Northern Ireland Housing Executive",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/8"
    },
    {
      "path": "section/987C",
      "kind": "section",
      "number": "987C",
      "heading": "Northern Ireland Housing Executive",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-987C",
      "extent": null,
      "status": null,
      "parent": "chapter/8/crossheading/northern-ireland-housing-executive"
    },
    {
      "path": "part/22/chapter/8/crossheading/reserve-bank-of-india-and-state-bank-of-pakistan",
      "kind": "crossheading",
      "number": null,
      "heading": "Reserve Bank of India and State Bank of Pakistan",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/8"
    },
    {
      "path": "section/988",
      "kind": "section",
      "number": "988",
      "heading": "Issue departments of the Reserve Bank of India and the State Bank of Pakistan",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-988",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/8/crossheading/reserve-bank-of-india-and-state-bank-of-pakistan"
    },
    {
      "path": "part/22/chapter/8/crossheading/agricultural-societies",
      "kind": "crossheading",
      "number": null,
      "heading": "Agricultural societies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/8"
    },
    {
      "path": "section/989",
      "kind": "section",
      "number": "989",
      "heading": "Agricultural societies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-989",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/8/crossheading/agricultural-societies"
    },
    {
      "path": "part/22/chapter/9",
      "kind": "chapter",
      "number": "9",
      "heading": "Other miscellaneous provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/22"
    },
    {
      "path": "part/22/chapter/9/crossheading/european-economic-interest-groupings",
      "kind": "crossheading",
      "number": null,
      "heading": "UK Economic Interest Groupings and European Economic Interest Groupings",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/9"
    },
    {
      "path": "section/990",
      "kind": "section",
      "number": "990",
      "heading": "UK Economic Interest Groupings and European Economic Interest Groupings",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-990",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/9/crossheading/european-economic-interest-groupings"
    },
    {
      "path": "part/22/chapter/9/crossheading/harbour-reorganisation-schemes",
      "kind": "crossheading",
      "number": null,
      "heading": "Harbour reorganisation schemes",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/22/chapter/9"
    },
    {
      "path": "section/991",
      "kind": "section",
      "number": "991",
      "heading": "Harbour reorganisation schemes: corporation tax",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-991",
      "extent": null,
      "status": "repealed",
      "parent": "part/22/chapter/9/crossheading/harbour-reorganisation-schemes"
    },
    {
      "path": "section/992",
      "kind": "section",
      "number": "992",
      "heading": "Harbour reorganisation schemes: capital allowances etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-992",
      "extent": null,
      "status": "repealed",
      "parent": "part/22/chapter/9/crossheading/harbour-reorganisation-schemes"
    },
    {
      "path": "section/993",
      "kind": "section",
      "number": "993",
      "heading": "Harbour reorganisation schemes: chargeable gains",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-993",
      "extent": null,
      "status": "repealed",
      "parent": "part/22/chapter/9/crossheading/harbour-reorganisation-schemes"
    },
    {
      "path": "section/994",
      "kind": "section",
      "number": "994",
      "heading": "Transfer of part of trade",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-994",
      "extent": null,
      "status": "repealed",
      "parent": "part/22/chapter/9/crossheading/harbour-reorganisation-schemes"
    },
    {
      "path": "section/995",
      "kind": "section",
      "number": "995",
      "heading": "Interpretation of sections 991 to 994",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-995",
      "extent": null,
      "status": "repealed",
      "parent": "part/22/chapter/9/crossheading/harbour-reorganisation-schemes"
    },
    {
      "path": "part/22/chapter/9/crossheading/groups-use-of-different-accounting-practices",
      "kind": "crossheading",
      "number": null,
      "heading": "Groups: use of different accounting practices",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/9"
    },
    {
      "path": "section/996",
      "kind": "section",
      "number": "996",
      "heading": "Use of different accounting practices within a group of companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-996",
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/9/crossheading/groups-use-of-different-accounting-practices"
    },
    {
      "path": "chapter/9/crossheading/sporting-testimonial-payments-and-associated-payments",
      "kind": "crossheading",
      "number": null,
      "heading": "Sporting testimonial payments and associated payments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/22/chapter/9"
    },
    {
      "path": "section/996A",
      "kind": "section",
      "number": "996A",
      "heading": "Deductions from total profits for sporting testimonial payments and associated payments",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-996A",
      "extent": null,
      "status": null,
      "parent": "chapter/9/crossheading/sporting-testimonial-payments-and-associated-payments"
    },
    {
      "path": "part/23",
      "kind": "part",
      "number": "23",
      "heading": "Company distributions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/23/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23"
    },
    {
      "path": "section/997",
      "kind": "section",
      "number": "997",
      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-997",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/23/chapter/1"
    },
    {
      "path": "part/23/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Matters which are distributions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23"
    },
    {
      "path": "part/23/chapter/2/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/2"
    },
    {
      "path": "section/998",
      "kind": "section",
      "number": "998",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-998",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/23/chapter/2/crossheading/introduction"
    },
    {
      "path": "section/999",
      "kind": "section",
      "number": "999",
      "heading": "Priority of negative rules",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-999",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/2/crossheading/introduction"
    },
    {
      "path": "part/23/chapter/2/crossheading/meaning-of-distribution",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “distribution”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/2"
    },
    {
      "path": "section/1000",
      "kind": "section",
      "number": "1000",
      "heading": "Meaning of “distribution”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1000",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/2/crossheading/meaning-of-distribution"
    },
    {
      "path": "section/1001",
      "kind": "section",
      "number": "1001",
      "heading": "Provisions related to paragraphs A to H in section 1000(1)",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1001",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/23/chapter/2/crossheading/meaning-of-distribution"
    },
    {
      "path": "part/23/chapter/2/crossheading/distributions-other-than-dividends-in-respect-of-shares",
      "kind": "crossheading",
      "number": null,
      "heading": "Distributions, other than dividends, in respect of shares",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/2"
    },
    {
      "path": "section/1002",
      "kind": "section",
      "number": "1002",
      "heading": "Exceptions for certain transfers of assets or liabilities between a company and its members",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1002",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/23/chapter/2/crossheading/distributions-other-than-dividends-in-respect-of-shares"
    },
    {
      "path": "part/23/chapter/2/crossheading/redeemable-share-capital",
      "kind": "crossheading",
      "number": null,
      "heading": "Redeemable share capital",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/2"
    },
    {
      "path": "section/1003",
      "kind": "section",
      "number": "1003",
      "heading": "Redeemable share capital",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1003",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/2/crossheading/redeemable-share-capital"
    },
    {
      "path": "part/23/chapter/2/crossheading/securities-issued-otherwise-than-for-new-consideration",
      "kind": "crossheading",
      "number": null,
      "heading": "Securities issued otherwise than for new consideration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/2"
    },
    {
      "path": "section/1004",
      "kind": "section",
      "number": "1004",
      "heading": "Securities issued otherwise than for new consideration",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1004",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/2/crossheading/securities-issued-otherwise-than-for-new-consideration"
    },
    {
      "path": "part/23/chapter/2/crossheading/distributions-in-respect-of-noncommercial-securities",
      "kind": "crossheading",
      "number": null,
      "heading": "Distributions in respect of non-commercial securities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/2"
    },
    {
      "path": "section/1005",
      "kind": "section",
      "number": "1005",
      "heading": "Meaning of “non-commercial securities”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1005",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/2/crossheading/distributions-in-respect-of-noncommercial-securities"
    },
    {
      "path": "section/1006",
      "kind": "section",
      "number": "1006",
      "heading": "Distributions exceeding consideration received for issue of security",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1006",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/2/crossheading/distributions-in-respect-of-noncommercial-securities"
    },
    {
      "path": "section/1007",
      "kind": "section",
      "number": "1007",
      "heading": "Securities issued at premium representing new consideration",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1007",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/2/crossheading/distributions-in-respect-of-noncommercial-securities"
    },
    {
      "path": "section/1008",
      "kind": "section",
      "number": "1008",
      "heading": "Consideration for issue of security exceeding amount of principal",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1008",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/2/crossheading/distributions-in-respect-of-noncommercial-securities"
    },
    {
      "path": "part/23/chapter/2/crossheading/exceptions-to-section-1008",
      "kind": "crossheading",
      "number": null,
      "heading": "Exceptions to section 1008",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/2"
    },
    {
      "path": "section/1009",
      "kind": "section",
      "number": "1009",
      "heading": "Securities reflecting dividends on certain shares etc: exclusion of section 1008",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1009",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/2/crossheading/exceptions-to-section-1008"
    },
    {
      "path": "section/1010",
      "kind": "section",
      "number": "1010",
      "heading": "Meaning of “qualifying index” in section 1009",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1010",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/2/crossheading/exceptions-to-section-1008"
    },
    {
      "path": "section/1011",
      "kind": "section",
      "number": "1011",
      "heading": "Meaning of “associated company” in section 1009",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1011",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/2/crossheading/exceptions-to-section-1008"
    },
    {
      "path": "section/1012",
      "kind": "section",
      "number": "1012",
      "heading": "Hedging arrangements",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1012",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/2/crossheading/exceptions-to-section-1008"
    },
    {
      "path": "section/1013",
      "kind": "section",
      "number": "1013",
      "heading": "Exception to section 1012",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1013",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/2/crossheading/exceptions-to-section-1008"
    },
    {
      "path": "section/1014",
      "kind": "section",
      "number": "1014",
      "heading": "Meaning of “hedging arrangements”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1014",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/2/crossheading/exceptions-to-section-1008"
    },
    {
      "path": "part/23/chapter/2/crossheading/distributions-in-respect-of-special-securities",
      "kind": "crossheading",
      "number": null,
      "heading": "Distributions in respect of special securities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/2"
    },
    {
      "path": "section/1015",
      "kind": "section",
      "number": "1015",
      "heading": "Meaning of “special securities”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1015",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/23/chapter/2/crossheading/distributions-in-respect-of-special-securities"
    },
    {
      "path": "section/1016",
      "kind": "section",
      "number": "1016",
      "heading": "Meaning of “equity note” in section 1015",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1016",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/2/crossheading/distributions-in-respect-of-special-securities"
    },
    {
      "path": "section/1017",
      "kind": "section",
      "number": "1017",
      "heading": "Section 1015: other interpretation",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1017",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/2/crossheading/distributions-in-respect-of-special-securities"
    },
    {
      "path": "section/1018",
      "kind": "section",
      "number": "1018",
      "heading": "The principal secured: special securities",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1018",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/2/crossheading/distributions-in-respect-of-special-securities"
    },
    {
      "path": "section/1019",
      "kind": "section",
      "number": "1019",
      "heading": "Relevant alternative finance return",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1019",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/2/crossheading/distributions-in-respect-of-special-securities"
    },
    {
      "path": "part/23/chapter/2/crossheading/transfers-of-assets-or-liabilities-treated-as-distributions",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfers of assets or liabilities treated as distributions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/2"
    },
    {
      "path": "section/1020",
      "kind": "section",
      "number": "1020",
      "heading": "Transfers of assets or liabilities treated as distributions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1020",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/23/chapter/2/crossheading/transfers-of-assets-or-liabilities-treated-as-distributions"
    },
    {
      "path": "section/1021",
      "kind": "section",
      "number": "1021",
      "heading": "Section 1020: exceptions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1021",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/23/chapter/2/crossheading/transfers-of-assets-or-liabilities-treated-as-distributions"
    },
    {
      "path": "part/23/chapter/2/crossheading/bonus-issue-following-repayment-of-share-capital",
      "kind": "crossheading",
      "number": null,
      "heading": "Bonus issue following repayment of share capital",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/2"
    },
    {
      "path": "section/1022",
      "kind": "section",
      "number": "1022",
      "heading": "Bonus issue following repayment of share capital treated as distribution",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1022",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/2/crossheading/bonus-issue-following-repayment-of-share-capital"
    },
    {
      "path": "section/1023",
      "kind": "section",
      "number": "1023",
      "heading": "Exceptions to section 1022(3)",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1023",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/2/crossheading/bonus-issue-following-repayment-of-share-capital"
    },
    {
      "path": "part/23/chapter/2/crossheading/interpretation-of-references-to-repayment-of-share-capital",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation of references to repayment of share capital",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/23/chapter/2"
    },
    {
      "path": "section/1024",
      "kind": "section",
      "number": "1024",
      "heading": "Premiums paid on redemption of share capital",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1024",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/2/crossheading/interpretation-of-references-to-repayment-of-share-capital"
    },
    {
      "path": "section/1025",
      "kind": "section",
      "number": "1025",
      "heading": "Share capital issued at a premium representing new consideration",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1025",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/2/crossheading/interpretation-of-references-to-repayment-of-share-capital"
    },
    {
      "path": "section/1026",
      "kind": "section",
      "number": "1026",
      "heading": "Distributions following a bonus issue",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1026",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/23/chapter/2/crossheading/interpretation-of-references-to-repayment-of-share-capital"
    },
    {
      "path": "section/1027",
      "kind": "section",
      "number": "1027",
      "heading": "Cap on amount of distributions affected by section 1026",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1027",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/23/chapter/2/crossheading/interpretation-of-references-to-repayment-of-share-capital"
    },
    {
      "path": "section/1027A",
      "kind": "section",
      "number": "1027A",
      "heading": "Distributions following reduction of share capital",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1027A",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/2/crossheading/interpretation-of-references-to-repayment-of-share-capital"
    },
    {
      "path": "section/1028",
      "kind": "section",
      "number": "1028",
      "heading": "Certain payments connected with exempt distributions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1028",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/2/crossheading/interpretation-of-references-to-repayment-of-share-capital"
    },
    {
      "path": "part/23/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Matters which are not distributions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/23"
    },
    {
      "path": "part/23/chapter/3/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3"
    },
    {
      "path": "section/1029",
      "kind": "section",
      "number": "1029",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1029",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/23/chapter/3/crossheading/introduction"
    },
    {
      "path": "part/23/chapter/3/crossheading/distributions-in-a-winding-up",
      "kind": "crossheading",
      "number": null,
      "heading": "Distributions in a winding up",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/23/chapter/3"
    },
    {
      "path": "section/1030",
      "kind": "section",
      "number": "1030",
      "heading": "Distribution in respect of share capital in a winding up",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1030",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3/crossheading/distributions-in-a-winding-up"
    },
    {
      "path": "chapter/3/crossheading/distributions-prior-to-dissolution-of-company",
      "kind": "crossheading",
      "number": null,
      "heading": "Distributions prior to dissolution of company",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3"
    },
    {
      "path": "section/1030A",
      "kind": "section",
      "number": "1030A",
      "heading": "Distributions in respect of share capital prior to dissolution of company",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1030A",
      "extent": null,
      "status": null,
      "parent": "chapter/3/crossheading/distributions-prior-to-dissolution-of-company"
    },
    {
      "path": "section/1030B",
      "kind": "section",
      "number": "1030B",
      "heading": "Section 1030A: effect of company not being dissolved, etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1030B",
      "extent": null,
      "status": null,
      "parent": "chapter/3/crossheading/distributions-prior-to-dissolution-of-company"
    },
    {
      "path": "part/23/chapter/3/crossheading/distribution-as-part-of-a-crossborder-merger",
      "kind": "crossheading",
      "number": null,
      "heading": "Distribution as part of a cross-border merger",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3"
    },
    {
      "path": "section/1031",
      "kind": "section",
      "number": "1031",
      "heading": "Distribution as part of a cross-border merger",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1031",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3/crossheading/distribution-as-part-of-a-crossborder-merger"
    },
    {
      "path": "part/23/chapter/3/crossheading/payments-of-interest",
      "kind": "crossheading",
      "number": null,
      "heading": "Payments of interest",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3"
    },
    {
      "path": "section/1032",
      "kind": "section",
      "number": "1032",
      "heading": "Interest etc paid in respect of certain securities",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1032",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3/crossheading/payments-of-interest"
    },
    {
      "path": "part/23/chapter/3/crossheading/tier-two-capital",
      "kind": "crossheading",
      "number": null,
      "heading": "...",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/23/chapter/3"
    },
    {
      "path": "section/1032A",
      "kind": "section",
      "number": "1032A",
      "heading": "Payment in respect of tier two capital",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1032A",
      "extent": null,
      "status": "repealed",
      "parent": "part/23/chapter/3/crossheading/tier-two-capital"
    },
    {
      "path": "part/23/chapter/3/crossheading/purchase-of-own-shares",
      "kind": "crossheading",
      "number": null,
      "heading": "Purchase of own shares",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3"
    },
    {
      "path": "section/1033",
      "kind": "section",
      "number": "1033",
      "heading": "Purchase by unquoted trading company of own shares",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1033",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3/crossheading/purchase-of-own-shares"
    },
    {
      "path": "section/1034",
      "kind": "section",
      "number": "1034",
      "heading": "Requirements as to residence",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1034",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/23/chapter/3/crossheading/purchase-of-own-shares"
    },
    {
      "path": "section/1035",
      "kind": "section",
      "number": "1035",
      "heading": "Requirement as to period of ownership",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1035",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3/crossheading/purchase-of-own-shares"
    },
    {
      "path": "section/1036",
      "kind": "section",
      "number": "1036",
      "heading": "Determining the period of ownership",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1036",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3/crossheading/purchase-of-own-shares"
    },
    {
      "path": "section/1037",
      "kind": "section",
      "number": "1037",
      "heading": "Requirement as to reduction of seller's interest as shareholder",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1037",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3/crossheading/purchase-of-own-shares"
    },
    {
      "path": "section/1038",
      "kind": "section",
      "number": "1038",
      "heading": "Section 1037: effect of entitlement to profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1038",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3/crossheading/purchase-of-own-shares"
    },
    {
      "path": "section/1039",
      "kind": "section",
      "number": "1039",
      "heading": "Requirements where purchasing company is a member of a group",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1039",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3/crossheading/purchase-of-own-shares"
    },
    {
      "path": "section/1040",
      "kind": "section",
      "number": "1040",
      "heading": "Determining whether interests as shareholders in a group are substantially reduced",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1040",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3/crossheading/purchase-of-own-shares"
    },
    {
      "path": "section/1041",
      "kind": "section",
      "number": "1041",
      "heading": "Section 1040: effect of entitlement to profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1041",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3/crossheading/purchase-of-own-shares"
    },
    {
      "path": "section/1042",
      "kind": "section",
      "number": "1042",
      "heading": "Other requirements",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1042",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3/crossheading/purchase-of-own-shares"
    },
    {
      "path": "section/1043",
      "kind": "section",
      "number": "1043",
      "heading": "Relaxation of requirements in certain cases",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1043",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3/crossheading/purchase-of-own-shares"
    },
    {
      "path": "part/23/chapter/3/crossheading/purchase-of-own-shares-supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Purchase of own shares: supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3"
    },
    {
      "path": "section/1044",
      "kind": "section",
      "number": "1044",
      "heading": "Advance clearance of payments by Commissioners",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1044",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3/crossheading/purchase-of-own-shares-supplementary"
    },
    {
      "path": "section/1045",
      "kind": "section",
      "number": "1045",
      "heading": "Advance clearance: supplementary",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1045",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3/crossheading/purchase-of-own-shares-supplementary"
    },
    {
      "path": "section/1046",
      "kind": "section",
      "number": "1046",
      "heading": "Information and returns",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1046",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/23/chapter/3/crossheading/purchase-of-own-shares-supplementary"
    },
    {
      "path": "section/1047",
      "kind": "section",
      "number": "1047",
      "heading": "Meaning of “group” and “51% subsidiary” in sections 1033 to 1047",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1047",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3/crossheading/purchase-of-own-shares-supplementary"
    },
    {
      "path": "section/1048",
      "kind": "section",
      "number": "1048",
      "heading": "Sections 1033 to 1047: other interpretation",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1048",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3/crossheading/purchase-of-own-shares-supplementary"
    },
    {
      "path": "part/23/chapter/3/crossheading/stock-dividends",
      "kind": "crossheading",
      "number": null,
      "heading": "Stock dividends",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3"
    },
    {
      "path": "section/1049",
      "kind": "section",
      "number": "1049",
      "heading": "Stock dividends",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1049",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3/crossheading/stock-dividends"
    },
    {
      "path": "section/1050",
      "kind": "section",
      "number": "1050",
      "heading": "Application of section 1049 where bonus share capital is converted etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1050",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3/crossheading/stock-dividends"
    },
    {
      "path": "section/1051",
      "kind": "section",
      "number": "1051",
      "heading": "“Bonus share capital” and “in lieu of a cash dividend”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1051",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3/crossheading/stock-dividends"
    },
    {
      "path": "section/1052",
      "kind": "section",
      "number": "1052",
      "heading": "Share capital to which section 1049 applies: returns",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1052",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3/crossheading/stock-dividends"
    },
    {
      "path": "section/1053",
      "kind": "section",
      "number": "1053",
      "heading": "Return periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1053",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3/crossheading/stock-dividends"
    },
    {
      "path": "part/23/chapter/3/crossheading/building-society-payments",
      "kind": "crossheading",
      "number": null,
      "heading": "Building society payments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3"
    },
    {
      "path": "section/1054",
      "kind": "section",
      "number": "1054",
      "heading": "Building society payments",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1054",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3/crossheading/building-society-payments"
    },
    {
      "path": "part/23/chapter/3/crossheading/industrial-and-provident-society-payments",
      "kind": "crossheading",
      "number": null,
      "heading": "Registered society payments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/23/chapter/3"
    },
    {
      "path": "section/1055",
      "kind": "section",
      "number": "1055",
      "heading": "Registered societies : interest and share dividends",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1055",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3/crossheading/industrial-and-provident-society-payments"
    },
    {
      "path": "section/1056",
      "kind": "section",
      "number": "1056",
      "heading": "Dividend or bonus relating to transactions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1056",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/23/chapter/3/crossheading/industrial-and-provident-society-payments"
    },
    {
      "path": "part/23/chapter/3/crossheading/payments-made-by-uk-agricultural-or-fishing-cooperatives",
      "kind": "crossheading",
      "number": null,
      "heading": "Payments made by UK agricultural or fishing co-operatives",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3"
    },
    {
      "path": "section/1057",
      "kind": "section",
      "number": "1057",
      "heading": "UK agricultural or fishing co-operatives: interest and share dividends",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1057",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3/crossheading/payments-made-by-uk-agricultural-or-fishing-cooperatives"
    },
    {
      "path": "section/1058",
      "kind": "section",
      "number": "1058",
      "heading": "Meaning of “UK agricultural or fishing co-operative”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1058",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3/crossheading/payments-made-by-uk-agricultural-or-fishing-cooperatives"
    },
    {
      "path": "part/23/chapter/3/crossheading/supplementary-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3"
    },
    {
      "path": "section/1059",
      "kind": "section",
      "number": "1059",
      "heading": "Associated persons",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1059",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3/crossheading/supplementary-provisions"
    },
    {
      "path": "section/1060",
      "kind": "section",
      "number": "1060",
      "heading": "Associated persons: trustees",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1060",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3/crossheading/supplementary-provisions"
    },
    {
      "path": "section/1061",
      "kind": "section",
      "number": "1061",
      "heading": "Associated persons: personal representatives",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1061",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3/crossheading/supplementary-provisions"
    },
    {
      "path": "section/1062",
      "kind": "section",
      "number": "1062",
      "heading": "Connected persons",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1062",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3/crossheading/supplementary-provisions"
    },
    {
      "path": "section/1063",
      "kind": "section",
      "number": "1063",
      "heading": "Section 1062: supplementary",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1063",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/3/crossheading/supplementary-provisions"
    },
    {
      "path": "part/23/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Special rules for distributions made by certain companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23"
    },
    {
      "path": "part/23/chapter/4/crossheading/close-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Close companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/4"
    },
    {
      "path": "section/1064",
      "kind": "section",
      "number": "1064",
      "heading": "Certain expenses of close companies treated as distributions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1064",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/4/crossheading/close-companies"
    },
    {
      "path": "section/1065",
      "kind": "section",
      "number": "1065",
      "heading": "Exception for benefits treated as employment income etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1065",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/23/chapter/4/crossheading/close-companies"
    },
    {
      "path": "section/1066",
      "kind": "section",
      "number": "1066",
      "heading": "Exception for certain transfers between UK resident companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1066",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/4/crossheading/close-companies"
    },
    {
      "path": "section/1067",
      "kind": "section",
      "number": "1067",
      "heading": "Companies acting in concert or under arrangements",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1067",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/4/crossheading/close-companies"
    },
    {
      "path": "section/1068",
      "kind": "section",
      "number": "1068",
      "heading": "Meaning of “participator” in sections 1064 to 1067",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1068",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/4/crossheading/close-companies"
    },
    {
      "path": "section/1069",
      "kind": "section",
      "number": "1069",
      "heading": "Additional persons treated as participators",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1069",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/4/crossheading/close-companies"
    },
    {
      "path": "part/23/chapter/4/crossheading/companies-carrying-on-a-mutual-business",
      "kind": "crossheading",
      "number": null,
      "heading": "Companies carrying on a mutual business",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/4"
    },
    {
      "path": "section/1070",
      "kind": "section",
      "number": "1070",
      "heading": "Companies carrying on a mutual business",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1070",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/23/chapter/4/crossheading/companies-carrying-on-a-mutual-business"
    },
    {
      "path": "part/23/chapter/4/crossheading/companies-not-carrying-on-a-business",
      "kind": "crossheading",
      "number": null,
      "heading": "Companies not carrying on a business",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/4"
    },
    {
      "path": "section/1071",
      "kind": "section",
      "number": "1071",
      "heading": "Companies not carrying on a business",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1071",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/23/chapter/4/crossheading/companies-not-carrying-on-a-business"
    },
    {
      "path": "part/23/chapter/4/crossheading/members-of-a-90-group",
      "kind": "crossheading",
      "number": null,
      "heading": "Members of a 90% group",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/4"
    },
    {
      "path": "section/1072",
      "kind": "section",
      "number": "1072",
      "heading": "Members of a 90% group",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1072",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/4/crossheading/members-of-a-90-group"
    },
    {
      "path": "part/23/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Demergers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23"
    },
    {
      "path": "part/23/chapter/5/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/5"
    },
    {
      "path": "section/1073",
      "kind": "section",
      "number": "1073",
      "heading": "Key terms etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1073",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/5/crossheading/introduction"
    },
    {
      "path": "section/1074",
      "kind": "section",
      "number": "1074",
      "heading": "Purpose of provisions about demergers",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1074",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/5/crossheading/introduction"
    },
    {
      "path": "part/23/chapter/5/crossheading/exempt-distributions",
      "kind": "crossheading",
      "number": null,
      "heading": "Exempt distributions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/5"
    },
    {
      "path": "section/1075",
      "kind": "section",
      "number": "1075",
      "heading": "Exempt distributions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1075",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/5/crossheading/exempt-distributions"
    },
    {
      "path": "section/1076",
      "kind": "section",
      "number": "1076",
      "heading": "Transfer of shares in subsidiaries to members",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1076",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/5/crossheading/exempt-distributions"
    },
    {
      "path": "section/1077",
      "kind": "section",
      "number": "1077",
      "heading": "Transfer by distributing company and issue of shares by transferee company",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1077",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/5/crossheading/exempt-distributions"
    },
    {
      "path": "section/1078",
      "kind": "section",
      "number": "1078",
      "heading": "Division of business in a cross-border transfer",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1078",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/5/crossheading/exempt-distributions"
    },
    {
      "path": "section/1079",
      "kind": "section",
      "number": "1079",
      "heading": "“The distributing company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1079",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/5/crossheading/exempt-distributions"
    },
    {
      "path": "section/1080",
      "kind": "section",
      "number": "1080",
      "heading": "Meaning of “relevant company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1080",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/5/crossheading/exempt-distributions"
    },
    {
      "path": "part/23/chapter/5/crossheading/exemption-by-virtue-of-section-1076-or-1077-conditions",
      "kind": "crossheading",
      "number": null,
      "heading": "Exemption by virtue of section 1076 or 1077: conditions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/5"
    },
    {
      "path": "section/1081",
      "kind": "section",
      "number": "1081",
      "heading": "General conditions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1081",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/5/crossheading/exemption-by-virtue-of-section-1076-or-1077-conditions"
    },
    {
      "path": "section/1082",
      "kind": "section",
      "number": "1082",
      "heading": "Conditions for distributions within section 1076(a)",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1082",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/5/crossheading/exemption-by-virtue-of-section-1076-or-1077-conditions"
    },
    {
      "path": "section/1083",
      "kind": "section",
      "number": "1083",
      "heading": "Conditions for distributions within section 1077(1)",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1083",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/5/crossheading/exemption-by-virtue-of-section-1076-or-1077-conditions"
    },
    {
      "path": "section/1084",
      "kind": "section",
      "number": "1084",
      "heading": "Cases where condition K does not apply",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1084",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/5/crossheading/exemption-by-virtue-of-section-1076-or-1077-conditions"
    },
    {
      "path": "section/1085",
      "kind": "section",
      "number": "1085",
      "heading": "Conditions to be met if the distributing company is a 75% subsidiary",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1085",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/5/crossheading/exemption-by-virtue-of-section-1076-or-1077-conditions"
    },
    {
      "path": "part/23/chapter/5/crossheading/chargeable-payments",
      "kind": "crossheading",
      "number": null,
      "heading": "Chargeable payments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/5"
    },
    {
      "path": "section/1086",
      "kind": "section",
      "number": "1086",
      "heading": "Chargeable payments connected with exempt distributions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1086",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/5/crossheading/chargeable-payments"
    },
    {
      "path": "section/1087",
      "kind": "section",
      "number": "1087",
      "heading": "Chargeable payments not deductible in calculating profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1087",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/5/crossheading/chargeable-payments"
    },
    {
      "path": "section/1088",
      "kind": "section",
      "number": "1088",
      "heading": "Meaning of “chargeable payment”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1088",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/5/crossheading/chargeable-payments"
    },
    {
      "path": "section/1089",
      "kind": "section",
      "number": "1089",
      "heading": "Meaning of “chargeable payment”: unquoted companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1089",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/5/crossheading/chargeable-payments"
    },
    {
      "path": "section/1090",
      "kind": "section",
      "number": "1090",
      "heading": "Meaning of “company concerned in an exempt distribution”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1090",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/5/crossheading/chargeable-payments"
    },
    {
      "path": "part/23/chapter/5/crossheading/advance-clearance",
      "kind": "crossheading",
      "number": null,
      "heading": "Advance clearance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/5"
    },
    {
      "path": "section/1091",
      "kind": "section",
      "number": "1091",
      "heading": "Advance clearance of distributions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1091",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/5/crossheading/advance-clearance"
    },
    {
      "path": "section/1092",
      "kind": "section",
      "number": "1092",
      "heading": "Advance clearance of payments",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1092",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/5/crossheading/advance-clearance"
    },
    {
      "path": "section/1093",
      "kind": "section",
      "number": "1093",
      "heading": "Requirements relating to applications for clearance",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1093",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/5/crossheading/advance-clearance"
    },
    {
      "path": "section/1094",
      "kind": "section",
      "number": "1094",
      "heading": "Decision of the Commissioners or tribunal",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1094",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/5/crossheading/advance-clearance"
    },
    {
      "path": "part/23/chapter/5/crossheading/information-and-returns",
      "kind": "crossheading",
      "number": null,
      "heading": "Information and returns",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/5"
    },
    {
      "path": "section/1095",
      "kind": "section",
      "number": "1095",
      "heading": "Exempt distributions: returns",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1095",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/5/crossheading/information-and-returns"
    },
    {
      "path": "section/1096",
      "kind": "section",
      "number": "1096",
      "heading": "Chargeable payments etc: returns",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1096",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/5/crossheading/information-and-returns"
    },
    {
      "path": "section/1097",
      "kind": "section",
      "number": "1097",
      "heading": "Information about person for whom a payment is received",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1097",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/23/chapter/5/crossheading/information-and-returns"
    },
    {
      "path": "part/23/chapter/5/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/5"
    },
    {
      "path": "section/1098",
      "kind": "section",
      "number": "1098",
      "heading": "Meaning of “unquoted company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1098",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/5/crossheading/supplementary"
    },
    {
      "path": "section/1099",
      "kind": "section",
      "number": "1099",
      "heading": "Other definitions etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1099",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/5/crossheading/supplementary"
    },
    {
      "path": "part/23/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Information and returns: further provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23"
    },
    {
      "path": "part/23/chapter/6/crossheading/general-duties-to-provide-information",
      "kind": "crossheading",
      "number": null,
      "heading": "General duties to provide information",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/6"
    },
    {
      "path": "section/1100",
      "kind": "section",
      "number": "1100",
      "heading": "Certain distributions: right to request a statement",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1100",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/23/chapter/6/crossheading/general-duties-to-provide-information"
    },
    {
      "path": "section/1101",
      "kind": "section",
      "number": "1101",
      "heading": "Other distributions etc: returns and information",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1101",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/23/chapter/6/crossheading/general-duties-to-provide-information"
    },
    {
      "path": "section/1102",
      "kind": "section",
      "number": "1102",
      "heading": "Other distributions etc: additional information",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1102",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/23/chapter/6/crossheading/general-duties-to-provide-information"
    },
    {
      "path": "section/1103",
      "kind": "section",
      "number": "1103",
      "heading": "Power to modify or replace sections 1101 and 1102",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1103",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/23/chapter/6/crossheading/general-duties-to-provide-information"
    },
    {
      "path": "part/23/chapter/6/crossheading/companies-and-nominees-required-to-provide-tax-certificates",
      "kind": "crossheading",
      "number": null,
      "heading": "Companies and nominees required to provide tax certificates",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/6"
    },
    {
      "path": "section/1104",
      "kind": "section",
      "number": "1104",
      "heading": "Company distributing dividend or interest: duty to provide tax certificates",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1104",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/6/crossheading/companies-and-nominees-required-to-provide-tax-certificates"
    },
    {
      "path": "section/1105",
      "kind": "section",
      "number": "1105",
      "heading": "Duties of nominees",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1105",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/6/crossheading/companies-and-nominees-required-to-provide-tax-certificates"
    },
    {
      "path": "section/1106",
      "kind": "section",
      "number": "1106",
      "heading": "Meaning of “tax certificate” etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1106",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/23/chapter/6/crossheading/companies-and-nominees-required-to-provide-tax-certificates"
    },
    {
      "path": "section/1107",
      "kind": "section",
      "number": "1107",
      "heading": "Penalties",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1107",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/6/crossheading/companies-and-nominees-required-to-provide-tax-certificates"
    },
    {
      "path": "section/1108",
      "kind": "section",
      "number": "1108",
      "heading": "Alternative means of compliance with sections 1104 and 1105",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1108",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/6/crossheading/companies-and-nominees-required-to-provide-tax-certificates"
    },
    {
      "path": "part/23/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "Tax credits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23"
    },
    {
      "path": "section/1109",
      "kind": "section",
      "number": "1109",
      "heading": "Tax credits for certain recipients of exempt qualifying distributions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1109",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/23/chapter/7"
    },
    {
      "path": "section/1110",
      "kind": "section",
      "number": "1110",
      "heading": "Recovery of overpaid tax credit etc",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1110",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/23/chapter/7"
    },
    {
      "path": "section/1111",
      "kind": "section",
      "number": "1111",
      "heading": "Section 1110: supplementary",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1111",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/23/chapter/7"
    },
    {
      "path": "part/23/chapter/8",
      "kind": "chapter",
      "number": "8",
      "heading": "Interpretation of Part",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/23"
    },
    {
      "path": "section/1112",
      "kind": "section",
      "number": "1112",
      "heading": "Arrangements between companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1112",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/8"
    },
    {
      "path": "section/1113",
      "kind": "section",
      "number": "1113",
      "heading": "“In respect of shares”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1113",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/23/chapter/8"
    },
    {
      "path": "section/1114",
      "kind": "section",
      "number": "1114",
      "heading": "“In respect of securities”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1114",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/8"
    },
    {
      "path": "section/1115",
      "kind": "section",
      "number": "1115",
      "heading": "“New consideration”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1115",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/23/chapter/8"
    },
    {
      "path": "section/1116",
      "kind": "section",
      "number": "1116",
      "heading": "References to married persons, or civil partners, living together",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1116",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/8"
    },
    {
      "path": "section/1117",
      "kind": "section",
      "number": "1117",
      "heading": "Other interpretation",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1117",
      "extent": null,
      "status": null,
      "parent": "part/23/chapter/8"
    },
    {
      "path": "part/24",
      "kind": "part",
      "number": "24",
      "heading": "Corporation Tax Acts definitions etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/24/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Definitions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/24"
    },
    {
      "path": "section/1118",
      "kind": "section",
      "number": "1118",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1118",
      "extent": null,
      "status": null,
      "parent": "part/24/chapter/1"
    },
    {
      "path": "section/1119",
      "kind": "section",
      "number": "1119",
      "heading": "The definitions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1119",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/24/chapter/1"
    },
    {
      "path": "section/1120",
      "kind": "section",
      "number": "1120",
      "heading": "“Bank”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1120",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/24/chapter/1"
    },
    {
      "path": "section/1121",
      "kind": "section",
      "number": "1121",
      "heading": "“Company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1121",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/24/chapter/1"
    },
    {
      "path": "section/1122",
      "kind": "section",
      "number": "1122",
      "heading": "“Connected” persons",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1122",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/24/chapter/1"
    },
    {
      "path": "section/1123",
      "kind": "section",
      "number": "1123",
      "heading": "“Connected” persons: supplementary",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1123",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/24/chapter/1"
    },
    {
      "path": "section/1124",
      "kind": "section",
      "number": "1124",
      "heading": "“Control”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1124",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/24/chapter/1"
    },
    {
      "path": "section/1125",
      "kind": "section",
      "number": "1125",
      "heading": "“Farming” and related expressions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1125",
      "extent": null,
      "status": null,
      "parent": "part/24/chapter/1"
    },
    {
      "path": "section/1126",
      "kind": "section",
      "number": "1126",
      "heading": "“Franked investment income”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1126",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/24/chapter/1"
    },
    {
      "path": "section/1127",
      "kind": "section",
      "number": "1127",
      "heading": "“Generally accepted accounting practice” and related expressions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1127",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/24/chapter/1"
    },
    {
      "path": "section/1128",
      "kind": "section",
      "number": "1128",
      "heading": "“Grossing up”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1128",
      "extent": null,
      "status": null,
      "parent": "part/24/chapter/1"
    },
    {
      "path": "section/1129",
      "kind": "section",
      "number": "1129",
      "heading": "“Hire-purchase agreement”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1129",
      "extent": null,
      "status": null,
      "parent": "part/24/chapter/1"
    },
    {
      "path": "section/1130",
      "kind": "section",
      "number": "1130",
      "heading": "“Local authority”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1130",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/24/chapter/1"
    },
    {
      "path": "section/1131",
      "kind": "section",
      "number": "1131",
      "heading": "“Local authority association”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1131",
      "extent": null,
      "status": null,
      "parent": "part/24/chapter/1"
    },
    {
      "path": "section/1132",
      "kind": "section",
      "number": "1132",
      "heading": "“Offshore installation”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1132",
      "extent": null,
      "status": null,
      "parent": "part/24/chapter/1"
    },
    {
      "path": "section/1133",
      "kind": "section",
      "number": "1133",
      "heading": "Regulations about the meaning of “offshore installation”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1133",
      "extent": null,
      "status": null,
      "parent": "part/24/chapter/1"
    },
    {
      "path": "section/1134",
      "kind": "section",
      "number": "1134",
      "heading": "“Oil and gas exploration and appraisal”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1134",
      "extent": null,
      "status": null,
      "parent": "part/24/chapter/1"
    },
    {
      "path": "section/1135",
      "kind": "section",
      "number": "1135",
      "heading": "“Property investment LLP”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1135",
      "extent": null,
      "status": null,
      "parent": "part/24/chapter/1"
    },
    {
      "path": "section/1136",
      "kind": "section",
      "number": "1136",
      "heading": "“Qualifying distribution”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1136",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/24/chapter/1"
    },
    {
      "path": "section/1137",
      "kind": "section",
      "number": "1137",
      "heading": "“Recognised stock exchange”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1137",
      "extent": null,
      "status": null,
      "parent": "part/24/chapter/1"
    },
    {
      "path": "section/1138",
      "kind": "section",
      "number": "1138",
      "heading": "“Research and development”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1138",
      "extent": null,
      "status": null,
      "parent": "part/24/chapter/1"
    },
    {
      "path": "section/1139",
      "kind": "section",
      "number": "1139",
      "heading": "“Tax advantage”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1139",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/24/chapter/1"
    },
    {
      "path": "section/1140",
      "kind": "section",
      "number": "1140",
      "heading": "“Unauthorised unit trust”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1140",
      "extent": null,
      "status": null,
      "parent": "part/24/chapter/1"
    },
    {
      "path": "part/24/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Permanent establishments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/24"
    },
    {
      "path": "part/24/chapter/2/crossheading/general",
      "kind": "crossheading",
      "number": null,
      "heading": "General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/24/chapter/2"
    },
    {
      "path": "section/1140A",
      "kind": "section",
      "number": "1140A",
      "heading": "Introduction",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1140A",
      "extent": null,
      "status": null,
      "parent": "part/24/chapter/2/crossheading/general"
    },
    {
      "path": "section/1141",
      "kind": "section",
      "number": "1141",
      "heading": "Permanent establishments of companies",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1141",
      "extent": null,
      "status": null,
      "parent": "part/24/chapter/2/crossheading/general"
    },
    {
      "path": "part/24/chapter/2/crossheading/circumstances-where-there-is-no-permanent-establishment",
      "kind": "crossheading",
      "number": null,
      "heading": "Circumstances where there is no permanent establishment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/24/chapter/2"
    },
    {
      "path": "section/1142",
      "kind": "section",
      "number": "1142",
      "heading": "Agent of independent status",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1142",
      "extent": null,
      "status": null,
      "parent": "part/24/chapter/2/crossheading/circumstances-where-there-is-no-permanent-establishment"
    },
    {
      "path": "section/1143",
      "kind": "section",
      "number": "1143",
      "heading": "Preparatory or auxiliary activities",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1143",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/24/chapter/2/crossheading/circumstances-where-there-is-no-permanent-establishment"
    },
    {
      "path": "section/1144",
      "kind": "section",
      "number": "1144",
      "heading": "Alternative finance arrangements",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1144",
      "extent": null,
      "status": null,
      "parent": "part/24/chapter/2/crossheading/circumstances-where-there-is-no-permanent-establishment"
    },
    {
      "path": "part/24/chapter/2/crossheading/brokers",
      "kind": "crossheading",
      "number": null,
      "heading": "Brokers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/24/chapter/2"
    },
    {
      "path": "section/1145",
      "kind": "section",
      "number": "1145",
      "heading": "The independent broker conditions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1145",
      "extent": null,
      "status": null,
      "parent": "part/24/chapter/2/crossheading/brokers"
    },
    {
      "path": "part/24/chapter/2/crossheading/investment-managers",
      "kind": "crossheading",
      "number": null,
      "heading": "Investment managers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/24/chapter/2"
    },
    {
      "path": "section/1146",
      "kind": "section",
      "number": "1146",
      "heading": "The independent investment manager conditions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1146",
      "extent": null,
      "status": null,
      "parent": "part/24/chapter/2/crossheading/investment-managers"
    },
    {
      "path": "section/1147",
      "kind": "section",
      "number": "1147",
      "heading": "Investment managers: the 20% rule",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1147",
      "extent": null,
      "status": "repealed",
      "parent": "part/24/chapter/2/crossheading/investment-managers"
    },
    {
      "path": "section/1148",
      "kind": "section",
      "number": "1148",
      "heading": "Section 1147: interpretation",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1148",
      "extent": null,
      "status": "repealed",
      "parent": "part/24/chapter/2/crossheading/investment-managers"
    },
    {
      "path": "section/1149",
      "kind": "section",
      "number": "1149",
      "heading": "Application of 20% rule to collective investment schemes",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1149",
      "extent": null,
      "status": "repealed",
      "parent": "part/24/chapter/2/crossheading/investment-managers"
    },
    {
      "path": "section/1150",
      "kind": "section",
      "number": "1150",
      "heading": "Meaning of “investment manager” and “investment transaction”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1150",
      "extent": null,
      "status": null,
      "parent": "part/24/chapter/2/crossheading/investment-managers"
    },
    {
      "path": "part/24/chapter/2/crossheading/lloyds-agents",
      "kind": "crossheading",
      "number": null,
      "heading": "Lloyd's agents",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/24/chapter/2"
    },
    {
      "path": "section/1151",
      "kind": "section",
      "number": "1151",
      "heading": "Lloyd's agents",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1151",
      "extent": null,
      "status": "repealed",
      "parent": "part/24/chapter/2/crossheading/lloyds-agents"
    },
    {
      "path": "part/24/chapter/2/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/24/chapter/2"
    },
    {
      "path": "section/1152",
      "kind": "section",
      "number": "1152",
      "heading": "Investment managers: disregard of certain chargeable profits",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1152",
      "extent": null,
      "status": "repealed",
      "parent": "part/24/chapter/2/crossheading/supplementary"
    },
    {
      "path": "section/1153",
      "kind": "section",
      "number": "1153",
      "heading": "Miscellaneous",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1153",
      "extent": null,
      "status": null,
      "parent": "part/24/chapter/2/crossheading/supplementary"
    },
    {
      "path": "part/24/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Subsidiaries",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/24"
    },
    {
      "path": "section/1154",
      "kind": "section",
      "number": "1154",
      "heading": "Meaning of “51% subsidiary”, “75% subsidiary” and “90% subsidiary”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1154",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/24/chapter/3"
    },
    {
      "path": "section/1155",
      "kind": "section",
      "number": "1155",
      "heading": "Indirect ownership of ordinary share capital",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1155",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/24/chapter/3"
    },
    {
      "path": "section/1156",
      "kind": "section",
      "number": "1156",
      "heading": "Calculation of amounts owned indirectly: main rules",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1156",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/24/chapter/3"
    },
    {
      "path": "section/1157",
      "kind": "section",
      "number": "1157",
      "heading": "Adding fractions together",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1157",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/24/chapter/3"
    },
    {
      "path": "part/24/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Investment trusts",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/24"
    },
    {
      "path": "section/1158",
      "kind": "section",
      "number": "1158",
      "heading": "Meaning of “investment trust”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1158",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/24/chapter/4"
    },
    {
      "path": "section/1159",
      "kind": "section",
      "number": "1159",
      "heading": "Approval",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1159",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/24/chapter/4"
    },
    {
      "path": "section/1160",
      "kind": "section",
      "number": "1160",
      "heading": "Calculation of income",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1160",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/24/chapter/4"
    },
    {
      "path": "section/1161",
      "kind": "section",
      "number": "1161",
      "heading": "The income retention condition: exceptions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1161",
      "extent": null,
      "status": "repealed",
      "parent": "part/24/chapter/4"
    },
    {
      "path": "section/1162",
      "kind": "section",
      "number": "1162",
      "heading": "The 15% holding limit: exceptions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1162",
      "extent": null,
      "status": "repealed",
      "parent": "part/24/chapter/4"
    },
    {
      "path": "section/1163",
      "kind": "section",
      "number": "1163",
      "heading": "Basic meaning of “holding in a company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1163",
      "extent": null,
      "status": "repealed",
      "parent": "part/24/chapter/4"
    },
    {
      "path": "section/1164",
      "kind": "section",
      "number": "1164",
      "heading": "More about the meaning of “holding in a company”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1164",
      "extent": null,
      "status": "repealed",
      "parent": "part/24/chapter/4"
    },
    {
      "path": "section/1165",
      "kind": "section",
      "number": "1165",
      "heading": "Other interpretation",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1165",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/24/chapter/4"
    },
    {
      "path": "part/24/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Other Corporation Tax Acts provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/24"
    },
    {
      "path": "section/1166",
      "kind": "section",
      "number": "1166",
      "heading": "Scotland",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1166",
      "extent": null,
      "status": null,
      "parent": "part/24/chapter/5"
    },
    {
      "path": "section/1167",
      "kind": "section",
      "number": "1167",
      "heading": "Sources of income within the charge to corporation tax or income tax",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1167",
      "extent": null,
      "status": null,
      "parent": "part/24/chapter/5"
    },
    {
      "path": "section/1168",
      "kind": "section",
      "number": "1168",
      "heading": "Payment of dividends",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1168",
      "extent": null,
      "status": null,
      "parent": "part/24/chapter/5"
    },
    {
      "path": "section/1169",
      "kind": "section",
      "number": "1169",
      "heading": "Settlements and trustees",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1169",
      "extent": null,
      "status": null,
      "parent": "part/24/chapter/5"
    },
    {
      "path": "section/1170",
      "kind": "section",
      "number": "1170",
      "heading": "Territorial sea of the United Kingdom",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1170",
      "extent": null,
      "status": null,
      "parent": "part/24/chapter/5"
    },
    {
      "path": "section/1171",
      "kind": "section",
      "number": "1171",
      "heading": "Orders and regulations",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1171",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/24/chapter/5"
    },
    {
      "path": "section/1172",
      "kind": "section",
      "number": "1172",
      "heading": "Apportionment to different periods",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1172",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/24/chapter/5"
    },
    {
      "path": "section/1173",
      "kind": "section",
      "number": "1173",
      "heading": "Miscellaneous charges",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1173",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/24/chapter/5"
    },
    {
      "path": "part/25",
      "kind": "part",
      "number": "25",
      "heading": "Definitions for purposes of Act and final provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/25/crossheading/definitions-for-the-purposes-of-act",
      "kind": "crossheading",
      "number": null,
      "heading": "Definitions for the purposes of Act",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/25"
    },
    {
      "path": "section/1174",
      "kind": "section",
      "number": "1174",
      "heading": "Abbreviated references to Acts",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1174",
      "extent": null,
      "status": null,
      "parent": "part/25/crossheading/definitions-for-the-purposes-of-act"
    },
    {
      "path": "section/1175",
      "kind": "section",
      "number": "1175",
      "heading": "Claims and elections",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1175",
      "extent": null,
      "status": null,
      "parent": "part/25/crossheading/definitions-for-the-purposes-of-act"
    },
    {
      "path": "section/1176",
      "kind": "section",
      "number": "1176",
      "heading": "Meaning of “connected” persons and “control”",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1176",
      "extent": null,
      "status": null,
      "parent": "part/25/crossheading/definitions-for-the-purposes-of-act"
    },
    {
      "path": "part/25/crossheading/final-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Final provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/25"
    },
    {
      "path": "section/1177",
      "kind": "section",
      "number": "1177",
      "heading": "Minor and consequential amendments",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1177",
      "extent": null,
      "status": null,
      "parent": "part/25/crossheading/final-provisions"
    },
    {
      "path": "section/1178",
      "kind": "section",
      "number": "1178",
      "heading": "Power to make consequential provision",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1178",
      "extent": null,
      "status": null,
      "parent": "part/25/crossheading/final-provisions"
    },
    {
      "path": "section/1179",
      "kind": "section",
      "number": "1179",
      "heading": "Power to undo changes",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1179",
      "extent": null,
      "status": null,
      "parent": "part/25/crossheading/final-provisions"
    },
    {
      "path": "section/1180",
      "kind": "section",
      "number": "1180",
      "heading": "Transitional provisions and savings",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1180",
      "extent": null,
      "status": null,
      "parent": "part/25/crossheading/final-provisions"
    },
    {
      "path": "section/1181",
      "kind": "section",
      "number": "1181",
      "heading": "Repeals and revocations",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1181",
      "extent": null,
      "status": null,
      "parent": "part/25/crossheading/final-provisions"
    },
    {
      "path": "section/1182",
      "kind": "section",
      "number": "1182",
      "heading": "Index of defined expressions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1182",
      "extent": null,
      "status": null,
      "parent": "part/25/crossheading/final-provisions"
    },
    {
      "path": "section/1183",
      "kind": "section",
      "number": "1183",
      "heading": "Extent",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1183",
      "extent": null,
      "status": null,
      "parent": "part/25/crossheading/final-provisions"
    },
    {
      "path": "section/1184",
      "kind": "section",
      "number": "1184",
      "heading": "Commencement",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1184",
      "extent": null,
      "status": null,
      "parent": "part/25/crossheading/final-provisions"
    },
    {
      "path": "section/1185",
      "kind": "section",
      "number": "1185",
      "heading": "Short title",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1185",
      "extent": null,
      "status": null,
      "parent": "part/25/crossheading/final-provisions"
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "Minor and consequential amendments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Income and Corporation Taxes Act 1988",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-36",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-37",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-38",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-39",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-40",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-41",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-42",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-43",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-44",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/45",
      "kind": "paragraph",
      "number": "45",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-45",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/46",
      "kind": "paragraph",
      "number": "46",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-46",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/47",
      "kind": "paragraph",
      "number": "47",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-47",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/48",
      "kind": "paragraph",
      "number": "48",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-48",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/49",
      "kind": "paragraph",
      "number": "49",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-49",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/50",
      "kind": "paragraph",
      "number": "50",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-50",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/51",
      "kind": "paragraph",
      "number": "51",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-51",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/52",
      "kind": "paragraph",
      "number": "52",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-52",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/53",
      "kind": "paragraph",
      "number": "53",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-53",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/54",
      "kind": "paragraph",
      "number": "54",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-54",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/55",
      "kind": "paragraph",
      "number": "55",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-55",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/56",
      "kind": "paragraph",
      "number": "56",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-56",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/57",
      "kind": "paragraph",
      "number": "57",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-57",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/58",
      "kind": "paragraph",
      "number": "58",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-58",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/59",
      "kind": "paragraph",
      "number": "59",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-59",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/60",
      "kind": "paragraph",
      "number": "60",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-60",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/61",
      "kind": "paragraph",
      "number": "61",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-61",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/62",
      "kind": "paragraph",
      "number": "62",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-62",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/63",
      "kind": "paragraph",
      "number": "63",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-63",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/64",
      "kind": "paragraph",
      "number": "64",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-64",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/65",
      "kind": "paragraph",
      "number": "65",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-65",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/66",
      "kind": "paragraph",
      "number": "66",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-66",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/67",
      "kind": "paragraph",
      "number": "67",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-67",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/68",
      "kind": "paragraph",
      "number": "68",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-68",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/69",
      "kind": "paragraph",
      "number": "69",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-69",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/70",
      "kind": "paragraph",
      "number": "70",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-70",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/71",
      "kind": "paragraph",
      "number": "71",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-71",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/72",
      "kind": "paragraph",
      "number": "72",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-72",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/73",
      "kind": "paragraph",
      "number": "73",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-73",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/74",
      "kind": "paragraph",
      "number": "74",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-74",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/75",
      "kind": "paragraph",
      "number": "75",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-75",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/76",
      "kind": "paragraph",
      "number": "76",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-76",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/77",
      "kind": "paragraph",
      "number": "77",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-77",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/78",
      "kind": "paragraph",
      "number": "78",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-78",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/79",
      "kind": "paragraph",
      "number": "79",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-79",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/80",
      "kind": "paragraph",
      "number": "80",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-80",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/81",
      "kind": "paragraph",
      "number": "81",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-81",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/82",
      "kind": "paragraph",
      "number": "82",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-82",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/83",
      "kind": "paragraph",
      "number": "83",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-83",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/84",
      "kind": "paragraph",
      "number": "84",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-84",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/85",
      "kind": "paragraph",
      "number": "85",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-85",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/86",
      "kind": "paragraph",
      "number": "86",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-86",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/87",
      "kind": "paragraph",
      "number": "87",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-87",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/88",
      "kind": "paragraph",
      "number": "88",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-88",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/89",
      "kind": "paragraph",
      "number": "89",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-89",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/90",
      "kind": "paragraph",
      "number": "90",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-90",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/91",
      "kind": "paragraph",
      "number": "91",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-91",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/92",
      "kind": "paragraph",
      "number": "92",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-92",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/93",
      "kind": "paragraph",
      "number": "93",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-93",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/94",
      "kind": "paragraph",
      "number": "94",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-94",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/95",
      "kind": "paragraph",
      "number": "95",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-95",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/96",
      "kind": "paragraph",
      "number": "96",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-96",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/97",
      "kind": "paragraph",
      "number": "97",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-97",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/98",
      "kind": "paragraph",
      "number": "98",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-98",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/99",
      "kind": "paragraph",
      "number": "99",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-99",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/100",
      "kind": "paragraph",
      "number": "100",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-100",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/101",
      "kind": "paragraph",
      "number": "101",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-101",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/102",
      "kind": "paragraph",
      "number": "102",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-102",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/103",
      "kind": "paragraph",
      "number": "103",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-103",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/104",
      "kind": "paragraph",
      "number": "104",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-104",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/105",
      "kind": "paragraph",
      "number": "105",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-105",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/106",
      "kind": "paragraph",
      "number": "106",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-106",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/107",
      "kind": "paragraph",
      "number": "107",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-107",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/108",
      "kind": "paragraph",
      "number": "108",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-108",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/109",
      "kind": "paragraph",
      "number": "109",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-109",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/110",
      "kind": "paragraph",
      "number": "110",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-110",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/111",
      "kind": "paragraph",
      "number": "111",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-111",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/112",
      "kind": "paragraph",
      "number": "112",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-112",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/113",
      "kind": "paragraph",
      "number": "113",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-113",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/114",
      "kind": "paragraph",
      "number": "114",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-114",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/115",
      "kind": "paragraph",
      "number": "115",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-115",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/116",
      "kind": "paragraph",
      "number": "116",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-116",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/117",
      "kind": "paragraph",
      "number": "117",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-117",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/118",
      "kind": "paragraph",
      "number": "118",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-118",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/119",
      "kind": "paragraph",
      "number": "119",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-119",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/120",
      "kind": "paragraph",
      "number": "120",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-120",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/121",
      "kind": "paragraph",
      "number": "121",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-121",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/122",
      "kind": "paragraph",
      "number": "122",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-122",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/123",
      "kind": "paragraph",
      "number": "123",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-123",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/124",
      "kind": "paragraph",
      "number": "124",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-124",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/125",
      "kind": "paragraph",
      "number": "125",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-125",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/126",
      "kind": "paragraph",
      "number": "126",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-126",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/127",
      "kind": "paragraph",
      "number": "127",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-127",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/128",
      "kind": "paragraph",
      "number": "128",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-128",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/129",
      "kind": "paragraph",
      "number": "129",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-129",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/130",
      "kind": "paragraph",
      "number": "130",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-130",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/131",
      "kind": "paragraph",
      "number": "131",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-131",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/132",
      "kind": "paragraph",
      "number": "132",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-132",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/133",
      "kind": "paragraph",
      "number": "133",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-133",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/134",
      "kind": "paragraph",
      "number": "134",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-134",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/135",
      "kind": "paragraph",
      "number": "135",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-135",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/136",
      "kind": "paragraph",
      "number": "136",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-136",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/137",
      "kind": "paragraph",
      "number": "137",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-137",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/138",
      "kind": "paragraph",
      "number": "138",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-138",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/139",
      "kind": "paragraph",
      "number": "139",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-139",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/140",
      "kind": "paragraph",
      "number": "140",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-140",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/141",
      "kind": "paragraph",
      "number": "141",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-141",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/142",
      "kind": "paragraph",
      "number": "142",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-142",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/143",
      "kind": "paragraph",
      "number": "143",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-143",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/144",
      "kind": "paragraph",
      "number": "144",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-144",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/145",
      "kind": "paragraph",
      "number": "145",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-145",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/146",
      "kind": "paragraph",
      "number": "146",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-146",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/147",
      "kind": "paragraph",
      "number": "147",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-147",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/148",
      "kind": "paragraph",
      "number": "148",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-148",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/149",
      "kind": "paragraph",
      "number": "149",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-149",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Other enactments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-1930",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1930",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/150",
      "kind": "paragraph",
      "number": "150",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-150",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1930"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-northern-ireland-1954-c-23ni",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act (Northern Ireland) 1954 (c. 23(N.I.))",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/151",
      "kind": "paragraph",
      "number": "151",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-151",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-northern-ireland-1954-c-23ni"
    },
    {
      "path": "schedule/1/part/2/crossheading/taxes-management-act-1970",
      "kind": "crossheading",
      "number": null,
      "heading": "Taxes Management Act 1970",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/152",
      "kind": "paragraph",
      "number": "152",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-152",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxes-management-act-1970"
    },
    {
      "path": "schedule/1/paragraph/153",
      "kind": "paragraph",
      "number": "153",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-153",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/taxes-management-act-1970"
    },
    {
      "path": "schedule/1/paragraph/154",
      "kind": "paragraph",
      "number": "154",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-154",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxes-management-act-1970"
    },
    {
      "path": "schedule/1/paragraph/155",
      "kind": "paragraph",
      "number": "155",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-155",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxes-management-act-1970"
    },
    {
      "path": "schedule/1/paragraph/156",
      "kind": "paragraph",
      "number": "156",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-156",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxes-management-act-1970"
    },
    {
      "path": "schedule/1/paragraph/157",
      "kind": "paragraph",
      "number": "157",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-157",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxes-management-act-1970"
    },
    {
      "path": "schedule/1/paragraph/158",
      "kind": "paragraph",
      "number": "158",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-158",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxes-management-act-1970"
    },
    {
      "path": "schedule/1/paragraph/159",
      "kind": "paragraph",
      "number": "159",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-159",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxes-management-act-1970"
    },
    {
      "path": "schedule/1/part/2/crossheading/oil-taxation-act-1975",
      "kind": "crossheading",
      "number": null,
      "heading": "Oil Taxation Act 1975",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/160",
      "kind": "paragraph",
      "number": "160",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-160",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/oil-taxation-act-1975"
    },
    {
      "path": "schedule/1/paragraph/161",
      "kind": "paragraph",
      "number": "161",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-161",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/oil-taxation-act-1975"
    },
    {
      "path": "schedule/1/paragraph/162",
      "kind": "paragraph",
      "number": "162",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-162",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/oil-taxation-act-1975"
    },
    {
      "path": "schedule/1/paragraph/163",
      "kind": "paragraph",
      "number": "163",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-163",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/oil-taxation-act-1975"
    },
    {
      "path": "schedule/1/paragraph/164",
      "kind": "paragraph",
      "number": "164",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-164",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/oil-taxation-act-1975"
    },
    {
      "path": "schedule/1/paragraph/165",
      "kind": "paragraph",
      "number": "165",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-165",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/oil-taxation-act-1975"
    },
    {
      "path": "schedule/1/paragraph/166",
      "kind": "paragraph",
      "number": "166",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-166",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/oil-taxation-act-1975"
    },
    {
      "path": "schedule/1/paragraph/167",
      "kind": "paragraph",
      "number": "167",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-167",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/oil-taxation-act-1975"
    },
    {
      "path": "schedule/1/part/2/crossheading/solicitors-northern-ireland-order-1976-si-1976582-ni-12",
      "kind": "crossheading",
      "number": null,
      "heading": "Solicitors (Northern Ireland) Order 1976 (S.I. 1976/582 (N.I. 12))",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/168",
      "kind": "paragraph",
      "number": "168",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-168",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/solicitors-northern-ireland-order-1976-si-1976582-ni-12"
    },
    {
      "path": "schedule/1/part/2/crossheading/alcoholic-liquor-duties-act-1979",
      "kind": "crossheading",
      "number": null,
      "heading": "Alcoholic Liquor Duties Act 1979",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/169",
      "kind": "paragraph",
      "number": "169",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-169",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/alcoholic-liquor-duties-act-1979"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-1980",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1980",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/170",
      "kind": "paragraph",
      "number": "170",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-170",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1980"
    },
    {
      "path": "schedule/1/paragraph/171",
      "kind": "paragraph",
      "number": "171",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-171",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1980"
    },
    {
      "path": "schedule/1/paragraph/172",
      "kind": "paragraph",
      "number": "172",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-172",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1980"
    },
    {
      "path": "schedule/1/part/2/crossheading/betting-and-gaming-duties-act-1981",
      "kind": "crossheading",
      "number": null,
      "heading": "Betting and Gaming Duties Act 1981",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/173",
      "kind": "paragraph",
      "number": "173",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-173",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/betting-and-gaming-duties-act-1981"
    },
    {
      "path": "schedule/1/paragraph/174",
      "kind": "paragraph",
      "number": "174",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-174",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/betting-and-gaming-duties-act-1981"
    },
    {
      "path": "schedule/1/paragraph/175",
      "kind": "paragraph",
      "number": "175",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-175",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/betting-and-gaming-duties-act-1981"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-1982",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1982",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/176",
      "kind": "paragraph",
      "number": "176",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-176",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1982"
    },
    {
      "path": "schedule/1/paragraph/177",
      "kind": "paragraph",
      "number": "177",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-177",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1982"
    },
    {
      "path": "schedule/1/paragraph/178",
      "kind": "paragraph",
      "number": "178",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-178",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1982"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-1983",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1983",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/179",
      "kind": "paragraph",
      "number": "179",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-179",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1983"
    },
    {
      "path": "schedule/1/part/2/crossheading/oil-taxation-act-1983",
      "kind": "crossheading",
      "number": null,
      "heading": "Oil Taxation Act 1983",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/180",
      "kind": "paragraph",
      "number": "180",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-180",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/oil-taxation-act-1983"
    },
    {
      "path": "schedule/1/paragraph/181",
      "kind": "paragraph",
      "number": "181",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-181",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/oil-taxation-act-1983"
    },
    {
      "path": "schedule/1/paragraph/182",
      "kind": "paragraph",
      "number": "182",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-182",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/oil-taxation-act-1983"
    },
    {
      "path": "schedule/1/paragraph/183",
      "kind": "paragraph",
      "number": "183",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-183",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/oil-taxation-act-1983"
    },
    {
      "path": "schedule/1/paragraph/184",
      "kind": "paragraph",
      "number": "184",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-184",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/oil-taxation-act-1983"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-1984",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1984",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/185",
      "kind": "paragraph",
      "number": "185",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-185",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1984"
    },
    {
      "path": "schedule/1/paragraph/186",
      "kind": "paragraph",
      "number": "186",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-186",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1984"
    },
    {
      "path": "schedule/1/paragraph/187",
      "kind": "paragraph",
      "number": "187",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-187",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1984"
    },
    {
      "path": "schedule/1/part/2/crossheading/inheritance-tax-act-1984",
      "kind": "crossheading",
      "number": null,
      "heading": "Inheritance Tax Act 1984",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/188",
      "kind": "paragraph",
      "number": "188",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-188",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/inheritance-tax-act-1984"
    },
    {
      "path": "schedule/1/paragraph/189",
      "kind": "paragraph",
      "number": "189",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-189",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/inheritance-tax-act-1984"
    },
    {
      "path": "schedule/1/paragraph/190",
      "kind": "paragraph",
      "number": "190",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-190",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/inheritance-tax-act-1984"
    },
    {
      "path": "schedule/1/paragraph/191",
      "kind": "paragraph",
      "number": "191",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-191",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/inheritance-tax-act-1984"
    },
    {
      "path": "schedule/1/paragraph/192",
      "kind": "paragraph",
      "number": "192",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-192",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/inheritance-tax-act-1984"
    },
    {
      "path": "schedule/1/part/2/crossheading/police-and-criminal-evidence-act-1984",
      "kind": "crossheading",
      "number": null,
      "heading": "Police and Criminal Evidence Act 1984",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/193",
      "kind": "paragraph",
      "number": "193",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-193",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/police-and-criminal-evidence-act-1984"
    },
    {
      "path": "schedule/1/part/2/crossheading/administration-of-justice-act-1985-c-61",
      "kind": "crossheading",
      "number": null,
      "heading": "Administration of Justice Act 1985 (c. 61)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/194",
      "kind": "paragraph",
      "number": "194",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-194",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/administration-of-justice-act-1985-c-61"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-1986",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1986",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/195",
      "kind": "paragraph",
      "number": "195",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-195",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1986"
    },
    {
      "path": "schedule/1/paragraph/196",
      "kind": "paragraph",
      "number": "196",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-196",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-1986"
    },
    {
      "path": "schedule/1/paragraph/197",
      "kind": "paragraph",
      "number": "197",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-197",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1986"
    },
    {
      "path": "schedule/1/paragraph/198",
      "kind": "paragraph",
      "number": "198",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-198",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1986"
    },
    {
      "path": "schedule/1/paragraph/199",
      "kind": "paragraph",
      "number": "199",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-199",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1986"
    },
    {
      "path": "schedule/1/paragraph/200",
      "kind": "paragraph",
      "number": "200",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-200",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1986"
    },
    {
      "path": "schedule/1/paragraph/201",
      "kind": "paragraph",
      "number": "201",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-201",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1986"
    },
    {
      "path": "schedule/1/part/2/crossheading/gas-act-1986",
      "kind": "crossheading",
      "number": null,
      "heading": "Gas Act 1986",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/202",
      "kind": "paragraph",
      "number": "202",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-202",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/gas-act-1986"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-1987",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1987",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/203",
      "kind": "paragraph",
      "number": "203",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-203",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1987"
    },
    {
      "path": "schedule/1/paragraph/204",
      "kind": "paragraph",
      "number": "204",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-204",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1987"
    },
    {
      "path": "schedule/1/paragraph/205",
      "kind": "paragraph",
      "number": "205",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-205",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1987"
    },
    {
      "path": "schedule/1/part/2/crossheading/local-government-finance-act-1988",
      "kind": "crossheading",
      "number": null,
      "heading": "Local Government Finance Act 1988",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/206",
      "kind": "paragraph",
      "number": "206",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-206",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/local-government-finance-act-1988"
    },
    {
      "path": "schedule/1/paragraph/207",
      "kind": "paragraph",
      "number": "207",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-207",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/local-government-finance-act-1988"
    },
    {
      "path": "schedule/1/paragraph/208",
      "kind": "paragraph",
      "number": "208",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-208",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/local-government-finance-act-1988"
    },
    {
      "path": "schedule/1/paragraph/209",
      "kind": "paragraph",
      "number": "209",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-209",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/local-government-finance-act-1988"
    },
    {
      "path": "schedule/1/paragraph/210",
      "kind": "paragraph",
      "number": "210",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-210",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/local-government-finance-act-1988"
    },
    {
      "path": "schedule/1/part/2/crossheading/housing-act-1988",
      "kind": "crossheading",
      "number": null,
      "heading": "Housing Act 1988",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/211",
      "kind": "paragraph",
      "number": "211",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-211",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/housing-act-1988"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-1989",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1989",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/212",
      "kind": "paragraph",
      "number": "212",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-212",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1989"
    },
    {
      "path": "schedule/1/paragraph/213",
      "kind": "paragraph",
      "number": "213",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-213",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-1989"
    },
    {
      "path": "schedule/1/paragraph/214",
      "kind": "paragraph",
      "number": "214",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-214",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-1989"
    },
    {
      "path": "schedule/1/paragraph/215",
      "kind": "paragraph",
      "number": "215",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-215",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1989"
    },
    {
      "path": "schedule/1/paragraph/216",
      "kind": "paragraph",
      "number": "216",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-216",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1989"
    },
    {
      "path": "schedule/1/paragraph/217",
      "kind": "paragraph",
      "number": "217",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-217",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1989"
    },
    {
      "path": "schedule/1/part/2/crossheading/electricity-act-1989",
      "kind": "crossheading",
      "number": null,
      "heading": "Electricity Act 1989",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/218",
      "kind": "paragraph",
      "number": "218",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-218",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/electricity-act-1989"
    },
    {
      "path": "schedule/1/part/2/crossheading/police-and-criminal-evidence-northern-ireland-order-1989-si-19891341-ni-12",
      "kind": "crossheading",
      "number": null,
      "heading": "Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I. 12))",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/219",
      "kind": "paragraph",
      "number": "219",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-219",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/police-and-criminal-evidence-northern-ireland-order-1989-si-19891341-ni-12"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-1990",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1990",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/220",
      "kind": "paragraph",
      "number": "220",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-220",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1990"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-1991",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1991",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/221",
      "kind": "paragraph",
      "number": "221",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-221",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1991"
    },
    {
      "path": "schedule/1/paragraph/222",
      "kind": "paragraph",
      "number": "222",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-222",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1991"
    },
    {
      "path": "schedule/1/paragraph/223",
      "kind": "paragraph",
      "number": "223",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-223",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1991"
    },
    {
      "path": "schedule/1/paragraph/224",
      "kind": "paragraph",
      "number": "224",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-224",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1991"
    },
    {
      "path": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992",
      "kind": "crossheading",
      "number": null,
      "heading": "Taxation of Chargeable Gains Act 1992",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/225",
      "kind": "paragraph",
      "number": "225",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-225",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/226",
      "kind": "paragraph",
      "number": "226",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-226",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/227",
      "kind": "paragraph",
      "number": "227",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-227",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/228",
      "kind": "paragraph",
      "number": "228",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-228",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/229",
      "kind": "paragraph",
      "number": "229",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-229",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/230",
      "kind": "paragraph",
      "number": "230",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-230",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/231",
      "kind": "paragraph",
      "number": "231",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-231",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/232",
      "kind": "paragraph",
      "number": "232",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-232",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/233",
      "kind": "paragraph",
      "number": "233",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-233",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/234",
      "kind": "paragraph",
      "number": "234",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-234",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/235",
      "kind": "paragraph",
      "number": "235",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-235",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/236",
      "kind": "paragraph",
      "number": "236",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-236",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/237",
      "kind": "paragraph",
      "number": "237",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-237",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/238",
      "kind": "paragraph",
      "number": "238",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-238",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/239",
      "kind": "paragraph",
      "number": "239",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-239",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/240",
      "kind": "paragraph",
      "number": "240",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-240",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/241",
      "kind": "paragraph",
      "number": "241",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-241",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/242",
      "kind": "paragraph",
      "number": "242",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-242",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/243",
      "kind": "paragraph",
      "number": "243",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-243",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/244",
      "kind": "paragraph",
      "number": "244",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-244",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/245",
      "kind": "paragraph",
      "number": "245",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-245",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/246",
      "kind": "paragraph",
      "number": "246",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-246",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/247",
      "kind": "paragraph",
      "number": "247",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-247",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/248",
      "kind": "paragraph",
      "number": "248",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-248",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/249",
      "kind": "paragraph",
      "number": "249",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-249",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/250",
      "kind": "paragraph",
      "number": "250",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-250",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/251",
      "kind": "paragraph",
      "number": "251",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-251",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/252",
      "kind": "paragraph",
      "number": "252",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-252",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/253",
      "kind": "paragraph",
      "number": "253",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-253",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/254",
      "kind": "paragraph",
      "number": "254",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-254",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/255",
      "kind": "paragraph",
      "number": "255",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-255",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/256",
      "kind": "paragraph",
      "number": "256",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-256",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/257",
      "kind": "paragraph",
      "number": "257",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-257",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/258",
      "kind": "paragraph",
      "number": "258",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-258",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/259",
      "kind": "paragraph",
      "number": "259",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-259",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/260",
      "kind": "paragraph",
      "number": "260",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-260",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/261",
      "kind": "paragraph",
      "number": "261",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-261",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/262",
      "kind": "paragraph",
      "number": "262",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-262",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/263",
      "kind": "paragraph",
      "number": "263",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-263",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/264",
      "kind": "paragraph",
      "number": "264",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-264",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/265",
      "kind": "paragraph",
      "number": "265",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-265",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/266",
      "kind": "paragraph",
      "number": "266",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-266",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/267",
      "kind": "paragraph",
      "number": "267",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-267",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/268",
      "kind": "paragraph",
      "number": "268",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-268",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/paragraph/269",
      "kind": "paragraph",
      "number": "269",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-269",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-no2-act-1992c-48",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance (No.2) Act 1992(c. 48)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/270",
      "kind": "paragraph",
      "number": "270",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-270",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-no2-act-1992c-48"
    },
    {
      "path": "schedule/1/part/2/crossheading/electricity-northern-ireland-order-1992-si-1992231-ni-1",
      "kind": "crossheading",
      "number": null,
      "heading": "Electricity (Northern Ireland) Order 1992 (S.I. 1992/231 (N.I. 1))",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/271",
      "kind": "paragraph",
      "number": "271",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-271",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/electricity-northern-ireland-order-1992-si-1992231-ni-1"
    },
    {
      "path": "schedule/1/part/2/crossheading/housing-northern-ireland-order-1992-si-19921725-ni-15",
      "kind": "crossheading",
      "number": null,
      "heading": "Housing (Northern Ireland) Order 1992 (S.I. 1992/1725 (N.I. 15))",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/272",
      "kind": "paragraph",
      "number": "272",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-272",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/housing-northern-ireland-order-1992-si-19921725-ni-15"
    },
    {
      "path": "schedule/1/part/2/crossheading/charities-act-1993",
      "kind": "crossheading",
      "number": null,
      "heading": "Charities Act 1993",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/273",
      "kind": "paragraph",
      "number": "273",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-273",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/charities-act-1993"
    },
    {
      "path": "schedule/1/paragraph/274",
      "kind": "paragraph",
      "number": "274",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-274",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/charities-act-1993"
    },
    {
      "path": "schedule/1/paragraph/275",
      "kind": "paragraph",
      "number": "275",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-275",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/charities-act-1993"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-1993",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1993",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/276",
      "kind": "paragraph",
      "number": "276",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-276",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1993"
    },
    {
      "path": "schedule/1/paragraph/277",
      "kind": "paragraph",
      "number": "277",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-277",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1993"
    },
    {
      "path": "schedule/1/paragraph/278",
      "kind": "paragraph",
      "number": "278",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-278",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1993"
    },
    {
      "path": "schedule/1/paragraph/279",
      "kind": "paragraph",
      "number": "279",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-279",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1993"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-1994",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1994",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/280",
      "kind": "paragraph",
      "number": "280",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-280",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1994"
    },
    {
      "path": "schedule/1/paragraph/281",
      "kind": "paragraph",
      "number": "281",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-281",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1994"
    },
    {
      "path": "schedule/1/paragraph/282",
      "kind": "paragraph",
      "number": "282",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-282",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-1994"
    },
    {
      "path": "schedule/1/paragraph/283",
      "kind": "paragraph",
      "number": "283",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-283",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1994"
    },
    {
      "path": "schedule/1/paragraph/284",
      "kind": "paragraph",
      "number": "284",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-284",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1994"
    },
    {
      "path": "schedule/1/part/2/crossheading/value-added-tax-act-1994",
      "kind": "crossheading",
      "number": null,
      "heading": "Value Added Tax Act 1994",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/285",
      "kind": "paragraph",
      "number": "285",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-285",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/value-added-tax-act-1994"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-1995",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1995",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/286",
      "kind": "paragraph",
      "number": "286",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-286",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1995"
    },
    {
      "path": "schedule/1/paragraph/287",
      "kind": "paragraph",
      "number": "287",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-287",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1995"
    },
    {
      "path": "schedule/1/paragraph/288",
      "kind": "paragraph",
      "number": "288",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-288",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1995"
    },
    {
      "path": "schedule/1/paragraph/289",
      "kind": "paragraph",
      "number": "289",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-289",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1995"
    },
    {
      "path": "schedule/1/paragraph/290",
      "kind": "paragraph",
      "number": "290",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-290",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1995"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-1996",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1996",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/291",
      "kind": "paragraph",
      "number": "291",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-291",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1996"
    },
    {
      "path": "schedule/1/paragraph/292",
      "kind": "paragraph",
      "number": "292",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-292",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1996"
    },
    {
      "path": "schedule/1/paragraph/293",
      "kind": "paragraph",
      "number": "293",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-293",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1996"
    },
    {
      "path": "schedule/1/part/2/crossheading/broadcasting-act-1996",
      "kind": "crossheading",
      "number": null,
      "heading": "Broadcasting Act 1996",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/294",
      "kind": "paragraph",
      "number": "294",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-294",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/broadcasting-act-1996"
    },
    {
      "path": "schedule/1/part/2/crossheading/gas-northern-ireland-order-1996-si-1996275-ni-2",
      "kind": "crossheading",
      "number": null,
      "heading": "Gas (Northern Ireland) Order 1996 (S.I. 1996/275 (N.I. 2))",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/295",
      "kind": "paragraph",
      "number": "295",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-295",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/gas-northern-ireland-order-1996-si-1996275-ni-2"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-1997-c-16",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1997 (c. 16)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/296",
      "kind": "paragraph",
      "number": "296",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-296",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1997-c-16"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-1998",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1998",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/297",
      "kind": "paragraph",
      "number": "297",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-297",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1998"
    },
    {
      "path": "schedule/1/part/2/crossheading/petroleum-act-1998",
      "kind": "crossheading",
      "number": null,
      "heading": "Petroleum Act 1998",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/298",
      "kind": "paragraph",
      "number": "298",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-298",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/petroleum-act-1998"
    },
    {
      "path": "schedule/1/part/2/crossheading/regional-development-agencies-act-1998",
      "kind": "crossheading",
      "number": null,
      "heading": "Regional Development Agencies Act 1998",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/299",
      "kind": "paragraph",
      "number": "299",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-299",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/regional-development-agencies-act-1998"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-1999",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1999",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/300",
      "kind": "paragraph",
      "number": "300",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-300",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1999"
    },
    {
      "path": "schedule/1/paragraph/301",
      "kind": "paragraph",
      "number": "301",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-301",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1999"
    },
    {
      "path": "schedule/1/paragraph/302",
      "kind": "paragraph",
      "number": "302",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-302",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-1999"
    },
    {
      "path": "schedule/1/part/2/crossheading/commonwealth-development-corporation-act-1999",
      "kind": "crossheading",
      "number": null,
      "heading": "Commonwealth Development Corporation Act 1999",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/303",
      "kind": "paragraph",
      "number": "303",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-303",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2/crossheading/commonwealth-development-corporation-act-1999"
    },
    {
      "path": "schedule/1/part/2/crossheading/greater-london-authority-act-1999",
      "kind": "crossheading",
      "number": null,
      "heading": "Greater London Authority Act 1999",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/304",
      "kind": "paragraph",
      "number": "304",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-304",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/greater-london-authority-act-1999"
    },
    {
      "path": "schedule/1/paragraph/305",
      "kind": "paragraph",
      "number": "305",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-305",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/greater-london-authority-act-1999"
    },
    {
      "path": "schedule/1/paragraph/306",
      "kind": "paragraph",
      "number": "306",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-306",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/greater-london-authority-act-1999"
    },
    {
      "path": "schedule/1/paragraph/307",
      "kind": "paragraph",
      "number": "307",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-307",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/greater-london-authority-act-1999"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-2000",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 2000",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/308",
      "kind": "paragraph",
      "number": "308",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-308",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2000"
    },
    {
      "path": "schedule/1/paragraph/309",
      "kind": "paragraph",
      "number": "309",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-309",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2000"
    },
    {
      "path": "schedule/1/paragraph/310",
      "kind": "paragraph",
      "number": "310",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-310",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2000"
    },
    {
      "path": "schedule/1/paragraph/311",
      "kind": "paragraph",
      "number": "311",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-311",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2000"
    },
    {
      "path": "schedule/1/paragraph/312",
      "kind": "paragraph",
      "number": "312",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-312",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2000"
    },
    {
      "path": "schedule/1/paragraph/313",
      "kind": "paragraph",
      "number": "313",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-313",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2000"
    },
    {
      "path": "schedule/1/paragraph/314",
      "kind": "paragraph",
      "number": "314",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-314",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2000"
    },
    {
      "path": "schedule/1/paragraph/315",
      "kind": "paragraph",
      "number": "315",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-315",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2000"
    },
    {
      "path": "schedule/1/paragraph/316",
      "kind": "paragraph",
      "number": "316",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-316",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2000"
    },
    {
      "path": "schedule/1/paragraph/317",
      "kind": "paragraph",
      "number": "317",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-317",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2000"
    },
    {
      "path": "schedule/1/paragraph/318",
      "kind": "paragraph",
      "number": "318",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-318",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2000"
    },
    {
      "path": "schedule/1/part/2/crossheading/trustee-act-2000",
      "kind": "crossheading",
      "number": null,
      "heading": "Trustee Act 2000",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/319",
      "kind": "paragraph",
      "number": "319",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-319",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/trustee-act-2000"
    },
    {
      "path": "schedule/1/part/2/crossheading/transport-act-2000",
      "kind": "crossheading",
      "number": null,
      "heading": "Transport Act 2000",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/320",
      "kind": "paragraph",
      "number": "320",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-320",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/transport-act-2000"
    },
    {
      "path": "schedule/1/paragraph/321",
      "kind": "paragraph",
      "number": "321",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-321",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/transport-act-2000"
    },
    {
      "path": "schedule/1/paragraph/322",
      "kind": "paragraph",
      "number": "322",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-322",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/transport-act-2000"
    },
    {
      "path": "schedule/1/part/2/crossheading/capital-allowances-act-2001",
      "kind": "crossheading",
      "number": null,
      "heading": "Capital Allowances Act 2001",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/323",
      "kind": "paragraph",
      "number": "323",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-323",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/324",
      "kind": "paragraph",
      "number": "324",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-324",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/325",
      "kind": "paragraph",
      "number": "325",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-325",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/326",
      "kind": "paragraph",
      "number": "326",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-326",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/327",
      "kind": "paragraph",
      "number": "327",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-327",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/328",
      "kind": "paragraph",
      "number": "328",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-328",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/329",
      "kind": "paragraph",
      "number": "329",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-329",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/330",
      "kind": "paragraph",
      "number": "330",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-330",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/331",
      "kind": "paragraph",
      "number": "331",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-331",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/332",
      "kind": "paragraph",
      "number": "332",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-332",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/333",
      "kind": "paragraph",
      "number": "333",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-333",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/334",
      "kind": "paragraph",
      "number": "334",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-334",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/335",
      "kind": "paragraph",
      "number": "335",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-335",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/336",
      "kind": "paragraph",
      "number": "336",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-336",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/337",
      "kind": "paragraph",
      "number": "337",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-337",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/338",
      "kind": "paragraph",
      "number": "338",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-338",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/339",
      "kind": "paragraph",
      "number": "339",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-339",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/340",
      "kind": "paragraph",
      "number": "340",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-340",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/341",
      "kind": "paragraph",
      "number": "341",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-341",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/342",
      "kind": "paragraph",
      "number": "342",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-342",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/343",
      "kind": "paragraph",
      "number": "343",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-343",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/344",
      "kind": "paragraph",
      "number": "344",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-344",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/345",
      "kind": "paragraph",
      "number": "345",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-345",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/346",
      "kind": "paragraph",
      "number": "346",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-346",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/347",
      "kind": "paragraph",
      "number": "347",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-347",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/348",
      "kind": "paragraph",
      "number": "348",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-348",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/349",
      "kind": "paragraph",
      "number": "349",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-349",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/350",
      "kind": "paragraph",
      "number": "350",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-350",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/351",
      "kind": "paragraph",
      "number": "351",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-351",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/352",
      "kind": "paragraph",
      "number": "352",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-352",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/353",
      "kind": "paragraph",
      "number": "353",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-353",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/354",
      "kind": "paragraph",
      "number": "354",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-354",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/355",
      "kind": "paragraph",
      "number": "355",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-355",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/356",
      "kind": "paragraph",
      "number": "356",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-356",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/357",
      "kind": "paragraph",
      "number": "357",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-357",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/358",
      "kind": "paragraph",
      "number": "358",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-358",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/359",
      "kind": "paragraph",
      "number": "359",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-359",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/360",
      "kind": "paragraph",
      "number": "360",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-360",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/361",
      "kind": "paragraph",
      "number": "361",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-361",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/362",
      "kind": "paragraph",
      "number": "362",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-362",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/363",
      "kind": "paragraph",
      "number": "363",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-363",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/364",
      "kind": "paragraph",
      "number": "364",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-364",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/paragraph/365",
      "kind": "paragraph",
      "number": "365",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-365",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/capital-allowances-act-2001"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-2001",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 2001",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/366",
      "kind": "paragraph",
      "number": "366",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-366",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-2001"
    },
    {
      "path": "schedule/1/part/2/crossheading/trustee-act-northern-ireland-2001-c-14-ni",
      "kind": "crossheading",
      "number": null,
      "heading": "Trustee Act (Northern Ireland) 2001 (c. 14 (N.I.))",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/367",
      "kind": "paragraph",
      "number": "367",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-367",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/trustee-act-northern-ireland-2001-c-14-ni"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-2002",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 2002",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/368",
      "kind": "paragraph",
      "number": "368",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-368",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2002"
    },
    {
      "path": "schedule/1/paragraph/369",
      "kind": "paragraph",
      "number": "369",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-369",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2002"
    },
    {
      "path": "schedule/1/paragraph/370",
      "kind": "paragraph",
      "number": "370",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-370",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2002"
    },
    {
      "path": "schedule/1/paragraph/371",
      "kind": "paragraph",
      "number": "371",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-371",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2002"
    },
    {
      "path": "schedule/1/paragraph/372",
      "kind": "paragraph",
      "number": "372",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-372",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-2002"
    },
    {
      "path": "schedule/1/paragraph/373",
      "kind": "paragraph",
      "number": "373",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-373",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2002"
    },
    {
      "path": "schedule/1/paragraph/374",
      "kind": "paragraph",
      "number": "374",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-374",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2002"
    },
    {
      "path": "schedule/1/paragraph/375",
      "kind": "paragraph",
      "number": "375",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-375",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2002"
    },
    {
      "path": "schedule/1/paragraph/376",
      "kind": "paragraph",
      "number": "376",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-376",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-2002"
    },
    {
      "path": "schedule/1/paragraph/377",
      "kind": "paragraph",
      "number": "377",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-377",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2002"
    },
    {
      "path": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003",
      "kind": "crossheading",
      "number": null,
      "heading": "Income Tax (Earnings and Pensions) Act 2003",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/378",
      "kind": "paragraph",
      "number": "378",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-378",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003"
    },
    {
      "path": "schedule/1/paragraph/379",
      "kind": "paragraph",
      "number": "379",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-379",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003"
    },
    {
      "path": "schedule/1/paragraph/380",
      "kind": "paragraph",
      "number": "380",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-380",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003"
    },
    {
      "path": "schedule/1/paragraph/381",
      "kind": "paragraph",
      "number": "381",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-381",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003"
    },
    {
      "path": "schedule/1/paragraph/382",
      "kind": "paragraph",
      "number": "382",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-382",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003"
    },
    {
      "path": "schedule/1/paragraph/383",
      "kind": "paragraph",
      "number": "383",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-383",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003"
    },
    {
      "path": "schedule/1/paragraph/384",
      "kind": "paragraph",
      "number": "384",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-384",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003"
    },
    {
      "path": "schedule/1/paragraph/385",
      "kind": "paragraph",
      "number": "385",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-385",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003"
    },
    {
      "path": "schedule/1/paragraph/386",
      "kind": "paragraph",
      "number": "386",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-386",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003"
    },
    {
      "path": "schedule/1/paragraph/387",
      "kind": "paragraph",
      "number": "387",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-387",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003"
    },
    {
      "path": "schedule/1/paragraph/388",
      "kind": "paragraph",
      "number": "388",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-388",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003"
    },
    {
      "path": "schedule/1/paragraph/389",
      "kind": "paragraph",
      "number": "389",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-389",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003"
    },
    {
      "path": "schedule/1/paragraph/390",
      "kind": "paragraph",
      "number": "390",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-390",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003"
    },
    {
      "path": "schedule/1/paragraph/391",
      "kind": "paragraph",
      "number": "391",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-391",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003"
    },
    {
      "path": "schedule/1/paragraph/392",
      "kind": "paragraph",
      "number": "392",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-392",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003"
    },
    {
      "path": "schedule/1/paragraph/393",
      "kind": "paragraph",
      "number": "393",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-393",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003"
    },
    {
      "path": "schedule/1/paragraph/394",
      "kind": "paragraph",
      "number": "394",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-394",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003"
    },
    {
      "path": "schedule/1/paragraph/395",
      "kind": "paragraph",
      "number": "395",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-395",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003"
    },
    {
      "path": "schedule/1/paragraph/396",
      "kind": "paragraph",
      "number": "396",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-396",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003"
    },
    {
      "path": "schedule/1/paragraph/397",
      "kind": "paragraph",
      "number": "397",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-397",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003"
    },
    {
      "path": "schedule/1/paragraph/398",
      "kind": "paragraph",
      "number": "398",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-398",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003"
    },
    {
      "path": "schedule/1/paragraph/399",
      "kind": "paragraph",
      "number": "399",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-399",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-earnings-and-pensions-act-2003"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-2003",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 2003",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/400",
      "kind": "paragraph",
      "number": "400",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-400",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2003"
    },
    {
      "path": "schedule/1/paragraph/401",
      "kind": "paragraph",
      "number": "401",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-401",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2003"
    },
    {
      "path": "schedule/1/paragraph/402",
      "kind": "paragraph",
      "number": "402",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-402",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2003"
    },
    {
      "path": "schedule/1/paragraph/403",
      "kind": "paragraph",
      "number": "403",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-403",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2003"
    },
    {
      "path": "schedule/1/paragraph/404",
      "kind": "paragraph",
      "number": "404",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-404",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2003"
    },
    {
      "path": "schedule/1/paragraph/405",
      "kind": "paragraph",
      "number": "405",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-405",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2003"
    },
    {
      "path": "schedule/1/paragraph/406",
      "kind": "paragraph",
      "number": "406",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-406",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2003"
    },
    {
      "path": "schedule/1/paragraph/407",
      "kind": "paragraph",
      "number": "407",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-407",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2003"
    },
    {
      "path": "schedule/1/paragraph/408",
      "kind": "paragraph",
      "number": "408",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-408",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2003"
    },
    {
      "path": "schedule/1/paragraph/409",
      "kind": "paragraph",
      "number": "409",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-409",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2003"
    },
    {
      "path": "schedule/1/paragraph/410",
      "kind": "paragraph",
      "number": "410",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-410",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2003"
    },
    {
      "path": "schedule/1/paragraph/411",
      "kind": "paragraph",
      "number": "411",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-411",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2003"
    },
    {
      "path": "schedule/1/paragraph/412",
      "kind": "paragraph",
      "number": "412",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-412",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2003"
    },
    {
      "path": "schedule/1/paragraph/413",
      "kind": "paragraph",
      "number": "413",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-413",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2003"
    },
    {
      "path": "schedule/1/paragraph/414",
      "kind": "paragraph",
      "number": "414",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-414",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2003"
    },
    {
      "path": "schedule/1/paragraph/415",
      "kind": "paragraph",
      "number": "415",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-415",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2003"
    },
    {
      "path": "schedule/1/paragraph/416",
      "kind": "paragraph",
      "number": "416",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-416",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2003"
    },
    {
      "path": "schedule/1/paragraph/417",
      "kind": "paragraph",
      "number": "417",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-417",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2003"
    },
    {
      "path": "schedule/1/paragraph/418",
      "kind": "paragraph",
      "number": "418",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-418",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2003"
    },
    {
      "path": "schedule/1/paragraph/419",
      "kind": "paragraph",
      "number": "419",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-419",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2003"
    },
    {
      "path": "schedule/1/paragraph/420",
      "kind": "paragraph",
      "number": "420",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-420",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2003"
    },
    {
      "path": "schedule/1/paragraph/421",
      "kind": "paragraph",
      "number": "421",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-421",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2003"
    },
    {
      "path": "schedule/1/part/2/crossheading/housing-northern-ireland-order-2003-si-2003412-ni-2",
      "kind": "crossheading",
      "number": null,
      "heading": "Housing (Northern Ireland) Order 2003 (S.I. 2003/412 (N.I. 2))",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/422",
      "kind": "paragraph",
      "number": "422",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-422",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/housing-northern-ireland-order-2003-si-2003412-ni-2"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-2004",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 2004",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/423",
      "kind": "paragraph",
      "number": "423",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-423",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004"
    },
    {
      "path": "schedule/1/paragraph/424",
      "kind": "paragraph",
      "number": "424",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-424",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004"
    },
    {
      "path": "schedule/1/paragraph/425",
      "kind": "paragraph",
      "number": "425",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-425",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004"
    },
    {
      "path": "schedule/1/paragraph/426",
      "kind": "paragraph",
      "number": "426",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-426",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004"
    },
    {
      "path": "schedule/1/paragraph/427",
      "kind": "paragraph",
      "number": "427",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-427",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004"
    },
    {
      "path": "schedule/1/paragraph/428",
      "kind": "paragraph",
      "number": "428",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-428",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004"
    },
    {
      "path": "schedule/1/paragraph/429",
      "kind": "paragraph",
      "number": "429",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-429",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004"
    },
    {
      "path": "schedule/1/paragraph/430",
      "kind": "paragraph",
      "number": "430",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-430",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004"
    },
    {
      "path": "schedule/1/paragraph/431",
      "kind": "paragraph",
      "number": "431",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-431",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004"
    },
    {
      "path": "schedule/1/paragraph/432",
      "kind": "paragraph",
      "number": "432",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-432",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2004"
    },
    {
      "path": "schedule/1/part/2/crossheading/energy-act-2004",
      "kind": "crossheading",
      "number": null,
      "heading": "Energy Act 2004",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/433",
      "kind": "paragraph",
      "number": "433",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-433",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/energy-act-2004"
    },
    {
      "path": "schedule/1/paragraph/434",
      "kind": "paragraph",
      "number": "434",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-434",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/energy-act-2004"
    },
    {
      "path": "schedule/1/paragraph/435",
      "kind": "paragraph",
      "number": "435",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-435",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/energy-act-2004"
    },
    {
      "path": "schedule/1/paragraph/436",
      "kind": "paragraph",
      "number": "436",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-436",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/energy-act-2004"
    },
    {
      "path": "schedule/1/paragraph/437",
      "kind": "paragraph",
      "number": "437",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-437",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/energy-act-2004"
    },
    {
      "path": "schedule/1/paragraph/438",
      "kind": "paragraph",
      "number": "438",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-438",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/energy-act-2004"
    },
    {
      "path": "schedule/1/part/2/crossheading/companies-audit-investigations-and-community-enterprise-act-2004",
      "kind": "crossheading",
      "number": null,
      "heading": "Companies (Audit, Investigations and Community Enterprise) Act 2004",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/439",
      "kind": "paragraph",
      "number": "439",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-439",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/companies-audit-investigations-and-community-enterprise-act-2004"
    },
    {
      "path": "schedule/1/part/2/crossheading/scotland-act-1998-transfer-of-functions-to-the-scottish-ministers-etc-order-2004-si-20042030",
      "kind": "crossheading",
      "number": null,
      "heading": "Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc) Order 2004 (S.I. 2004/2030)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/440",
      "kind": "paragraph",
      "number": "440",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-440",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/scotland-act-1998-transfer-of-functions-to-the-scottish-ministers-etc-order-2004-si-20042030"
    },
    {
      "path": "schedule/1/paragraph/441",
      "kind": "paragraph",
      "number": "441",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-441",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/scotland-act-1998-transfer-of-functions-to-the-scottish-ministers-etc-order-2004-si-20042030"
    },
    {
      "path": "schedule/1/paragraph/442",
      "kind": "paragraph",
      "number": "442",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-442",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/scotland-act-1998-transfer-of-functions-to-the-scottish-ministers-etc-order-2004-si-20042030"
    },
    {
      "path": "schedule/1/paragraph/443",
      "kind": "paragraph",
      "number": "443",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-443",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/scotland-act-1998-transfer-of-functions-to-the-scottish-ministers-etc-order-2004-si-20042030"
    },
    {
      "path": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005",
      "kind": "crossheading",
      "number": null,
      "heading": "Income Tax (Trading and Other Income) Act 2005",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/444",
      "kind": "paragraph",
      "number": "444",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-444",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/1/paragraph/445",
      "kind": "paragraph",
      "number": "445",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-445",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/1/paragraph/446",
      "kind": "paragraph",
      "number": "446",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-446",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/1/paragraph/447",
      "kind": "paragraph",
      "number": "447",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-447",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/1/paragraph/448",
      "kind": "paragraph",
      "number": "448",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-448",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/1/paragraph/449",
      "kind": "paragraph",
      "number": "449",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-449",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/1/paragraph/450",
      "kind": "paragraph",
      "number": "450",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-450",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/1/paragraph/451",
      "kind": "paragraph",
      "number": "451",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-451",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/1/paragraph/452",
      "kind": "paragraph",
      "number": "452",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-452",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/1/paragraph/453",
      "kind": "paragraph",
      "number": "453",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-453",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/1/paragraph/454",
      "kind": "paragraph",
      "number": "454",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-454",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/1/paragraph/455",
      "kind": "paragraph",
      "number": "455",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-455",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/1/paragraph/456",
      "kind": "paragraph",
      "number": "456",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-456",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/1/paragraph/457",
      "kind": "paragraph",
      "number": "457",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-457",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/1/paragraph/458",
      "kind": "paragraph",
      "number": "458",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-458",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/1/paragraph/459",
      "kind": "paragraph",
      "number": "459",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-459",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/1/paragraph/460",
      "kind": "paragraph",
      "number": "460",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-460",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/1/paragraph/461",
      "kind": "paragraph",
      "number": "461",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-461",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/1/paragraph/462",
      "kind": "paragraph",
      "number": "462",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-462",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/1/paragraph/463",
      "kind": "paragraph",
      "number": "463",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-463",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/1/paragraph/464",
      "kind": "paragraph",
      "number": "464",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-464",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/1/paragraph/465",
      "kind": "paragraph",
      "number": "465",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-465",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/1/paragraph/466",
      "kind": "paragraph",
      "number": "466",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-466",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/1/paragraph/467",
      "kind": "paragraph",
      "number": "467",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-467",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/1/paragraph/468",
      "kind": "paragraph",
      "number": "468",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-468",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/1/paragraph/469",
      "kind": "paragraph",
      "number": "469",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-469",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/1/paragraph/470",
      "kind": "paragraph",
      "number": "470",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-470",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/1/paragraph/471",
      "kind": "paragraph",
      "number": "471",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-471",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/1/paragraph/472",
      "kind": "paragraph",
      "number": "472",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-472",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-2005",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 2005",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/473",
      "kind": "paragraph",
      "number": "473",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-473",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2005"
    },
    {
      "path": "schedule/1/paragraph/474",
      "kind": "paragraph",
      "number": "474",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-474",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2005"
    },
    {
      "path": "schedule/1/paragraph/475",
      "kind": "paragraph",
      "number": "475",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-475",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2005"
    },
    {
      "path": "schedule/1/paragraph/476",
      "kind": "paragraph",
      "number": "476",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-476",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2005"
    },
    {
      "path": "schedule/1/paragraph/477",
      "kind": "paragraph",
      "number": "477",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-477",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2005"
    },
    {
      "path": "schedule/1/part/2/crossheading/railways-act-2005",
      "kind": "crossheading",
      "number": null,
      "heading": "Railways Act 2005",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/478",
      "kind": "paragraph",
      "number": "478",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-478",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/railways-act-2005"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-no-2-act-2005-c-22",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance (No. 2) Act 2005 (c. 22)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/479",
      "kind": "paragraph",
      "number": "479",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-479",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-no-2-act-2005-c-22"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-2006",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 2006",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/480",
      "kind": "paragraph",
      "number": "480",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-480",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2006"
    },
    {
      "path": "schedule/1/paragraph/481",
      "kind": "paragraph",
      "number": "481",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-481",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2006"
    },
    {
      "path": "schedule/1/paragraph/482",
      "kind": "paragraph",
      "number": "482",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-482",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2006"
    },
    {
      "path": "schedule/1/paragraph/483",
      "kind": "paragraph",
      "number": "483",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-483",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2006"
    },
    {
      "path": "schedule/1/paragraph/484",
      "kind": "paragraph",
      "number": "484",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-484",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2006"
    },
    {
      "path": "schedule/1/paragraph/485",
      "kind": "paragraph",
      "number": "485",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-485",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2006"
    },
    {
      "path": "schedule/1/paragraph/486",
      "kind": "paragraph",
      "number": "486",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-486",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2006"
    },
    {
      "path": "schedule/1/part/2/crossheading/companies-act-2006",
      "kind": "crossheading",
      "number": null,
      "heading": "Companies Act 2006",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/487",
      "kind": "paragraph",
      "number": "487",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-487",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/companies-act-2006"
    },
    {
      "path": "schedule/1/paragraph/488",
      "kind": "paragraph",
      "number": "488",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-488",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/companies-act-2006"
    },
    {
      "path": "schedule/1/paragraph/489",
      "kind": "paragraph",
      "number": "489",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-489",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/companies-act-2006"
    },
    {
      "path": "schedule/1/paragraph/490",
      "kind": "paragraph",
      "number": "490",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-490",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/companies-act-2006"
    },
    {
      "path": "schedule/1/part/2/crossheading/charities-act-2006-c-50",
      "kind": "crossheading",
      "number": null,
      "heading": "Charities Act 2006 (c. 50)",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/491",
      "kind": "paragraph",
      "number": "491",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-491",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/charities-act-2006-c-50"
    },
    {
      "path": "schedule/1/paragraph/492",
      "kind": "paragraph",
      "number": "492",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-492",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/charities-act-2006-c-50"
    },
    {
      "path": "schedule/1/paragraph/493",
      "kind": "paragraph",
      "number": "493",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-493",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/charities-act-2006-c-50"
    },
    {
      "path": "schedule/1/part/2/crossheading/income-tax-act-2007",
      "kind": "crossheading",
      "number": null,
      "heading": "Income Tax Act 2007",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/494",
      "kind": "paragraph",
      "number": "494",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-494",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/495",
      "kind": "paragraph",
      "number": "495",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-495",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/496",
      "kind": "paragraph",
      "number": "496",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-496",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/497",
      "kind": "paragraph",
      "number": "497",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-497",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/498",
      "kind": "paragraph",
      "number": "498",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-498",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/499",
      "kind": "paragraph",
      "number": "499",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-499",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/500",
      "kind": "paragraph",
      "number": "500",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-500",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/501",
      "kind": "paragraph",
      "number": "501",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-501",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/502",
      "kind": "paragraph",
      "number": "502",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-502",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/503",
      "kind": "paragraph",
      "number": "503",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-503",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/504",
      "kind": "paragraph",
      "number": "504",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-504",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/505",
      "kind": "paragraph",
      "number": "505",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-505",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/506",
      "kind": "paragraph",
      "number": "506",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-506",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/507",
      "kind": "paragraph",
      "number": "507",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-507",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/508",
      "kind": "paragraph",
      "number": "508",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-508",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/509",
      "kind": "paragraph",
      "number": "509",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-509",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/510",
      "kind": "paragraph",
      "number": "510",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-510",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/511",
      "kind": "paragraph",
      "number": "511",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-511",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/512",
      "kind": "paragraph",
      "number": "512",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-512",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/513",
      "kind": "paragraph",
      "number": "513",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-513",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/514",
      "kind": "paragraph",
      "number": "514",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-514",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/515",
      "kind": "paragraph",
      "number": "515",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-515",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/516",
      "kind": "paragraph",
      "number": "516",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-516",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/517",
      "kind": "paragraph",
      "number": "517",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-517",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/518",
      "kind": "paragraph",
      "number": "518",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-518",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/519",
      "kind": "paragraph",
      "number": "519",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-519",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/520",
      "kind": "paragraph",
      "number": "520",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-520",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/521",
      "kind": "paragraph",
      "number": "521",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-521",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/522",
      "kind": "paragraph",
      "number": "522",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-522",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/523",
      "kind": "paragraph",
      "number": "523",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-523",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/524",
      "kind": "paragraph",
      "number": "524",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-524",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/525",
      "kind": "paragraph",
      "number": "525",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-525",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/526",
      "kind": "paragraph",
      "number": "526",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-526",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/527",
      "kind": "paragraph",
      "number": "527",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-527",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/528",
      "kind": "paragraph",
      "number": "528",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-528",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/529",
      "kind": "paragraph",
      "number": "529",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-529",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/530",
      "kind": "paragraph",
      "number": "530",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-530",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/531",
      "kind": "paragraph",
      "number": "531",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-531",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/532",
      "kind": "paragraph",
      "number": "532",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-532",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/533",
      "kind": "paragraph",
      "number": "533",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-533",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/534",
      "kind": "paragraph",
      "number": "534",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-534",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/535",
      "kind": "paragraph",
      "number": "535",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-535",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/536",
      "kind": "paragraph",
      "number": "536",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-536",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/537",
      "kind": "paragraph",
      "number": "537",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-537",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/538",
      "kind": "paragraph",
      "number": "538",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-538",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/539",
      "kind": "paragraph",
      "number": "539",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-539",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/540",
      "kind": "paragraph",
      "number": "540",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-540",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/541",
      "kind": "paragraph",
      "number": "541",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-541",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/542",
      "kind": "paragraph",
      "number": "542",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-542",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/543",
      "kind": "paragraph",
      "number": "543",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-543",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/544",
      "kind": "paragraph",
      "number": "544",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-544",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/545",
      "kind": "paragraph",
      "number": "545",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-545",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/546",
      "kind": "paragraph",
      "number": "546",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-546",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/547",
      "kind": "paragraph",
      "number": "547",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-547",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/548",
      "kind": "paragraph",
      "number": "548",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-548",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/549",
      "kind": "paragraph",
      "number": "549",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-549",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/550",
      "kind": "paragraph",
      "number": "550",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-550",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/551",
      "kind": "paragraph",
      "number": "551",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-551",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/552",
      "kind": "paragraph",
      "number": "552",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-552",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/553",
      "kind": "paragraph",
      "number": "553",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-553",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/554",
      "kind": "paragraph",
      "number": "554",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-554",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/555",
      "kind": "paragraph",
      "number": "555",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-555",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/556",
      "kind": "paragraph",
      "number": "556",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-556",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/557",
      "kind": "paragraph",
      "number": "557",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-557",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/558",
      "kind": "paragraph",
      "number": "558",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-558",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/559",
      "kind": "paragraph",
      "number": "559",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-559",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/560",
      "kind": "paragraph",
      "number": "560",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-560",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/561",
      "kind": "paragraph",
      "number": "561",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-561",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/562",
      "kind": "paragraph",
      "number": "562",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-562",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/563",
      "kind": "paragraph",
      "number": "563",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-563",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/564",
      "kind": "paragraph",
      "number": "564",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-564",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/565",
      "kind": "paragraph",
      "number": "565",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-565",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/566",
      "kind": "paragraph",
      "number": "566",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-566",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/567",
      "kind": "paragraph",
      "number": "567",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-567",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/568",
      "kind": "paragraph",
      "number": "568",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-568",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/569",
      "kind": "paragraph",
      "number": "569",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-569",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/570",
      "kind": "paragraph",
      "number": "570",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-570",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/571",
      "kind": "paragraph",
      "number": "571",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-571",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/paragraph/572",
      "kind": "paragraph",
      "number": "572",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-572",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/income-tax-act-2007"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-2007",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 2007",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/573",
      "kind": "paragraph",
      "number": "573",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-573",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2007"
    },
    {
      "path": "schedule/1/paragraph/574",
      "kind": "paragraph",
      "number": "574",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-574",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2007"
    },
    {
      "path": "schedule/1/paragraph/575",
      "kind": "paragraph",
      "number": "575",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-575",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2007"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-2008",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 2008",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/576",
      "kind": "paragraph",
      "number": "576",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-576",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2008"
    },
    {
      "path": "schedule/1/paragraph/577",
      "kind": "paragraph",
      "number": "577",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-577",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2008"
    },
    {
      "path": "schedule/1/paragraph/578",
      "kind": "paragraph",
      "number": "578",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-578",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2008"
    },
    {
      "path": "schedule/1/paragraph/579",
      "kind": "paragraph",
      "number": "579",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-579",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2008"
    },
    {
      "path": "schedule/1/paragraph/580",
      "kind": "paragraph",
      "number": "580",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-580",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2008"
    },
    {
      "path": "schedule/1/paragraph/581",
      "kind": "paragraph",
      "number": "581",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-581",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2008"
    },
    {
      "path": "schedule/1/paragraph/582",
      "kind": "paragraph",
      "number": "582",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-582",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2008"
    },
    {
      "path": "schedule/1/paragraph/583",
      "kind": "paragraph",
      "number": "583",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-583",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2008"
    },
    {
      "path": "schedule/1/part/2/crossheading/crossrail-act-2008-c-18",
      "kind": "crossheading",
      "number": null,
      "heading": "Crossrail Act 2008 (c. 18)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/584",
      "kind": "paragraph",
      "number": "584",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-584",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/crossrail-act-2008-c-18"
    },
    {
      "path": "schedule/1/part/2/crossheading/charities-act-northern-ireland-2008-c-12-ni",
      "kind": "crossheading",
      "number": null,
      "heading": "Charities Act (Northern Ireland) 2008 (c. 12 (N.I.))",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/585",
      "kind": "paragraph",
      "number": "585",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-585",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/charities-act-northern-ireland-2008-c-12-ni"
    },
    {
      "path": "schedule/1/paragraph/586",
      "kind": "paragraph",
      "number": "586",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-586",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/charities-act-northern-ireland-2008-c-12-ni"
    },
    {
      "path": "schedule/1/paragraph/587",
      "kind": "paragraph",
      "number": "587",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-587",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/charities-act-northern-ireland-2008-c-12-ni"
    },
    {
      "path": "schedule/1/part/2/crossheading/transfer-of-housing-corporation-functions-modifications-and-transitional-provisions-order-2008-si-20082839",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfer of Housing Corporation Functions (Modifications and Transitional Provisions) Order 2008 (S.I. 2008/2839)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/588",
      "kind": "paragraph",
      "number": "588",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-588",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/transfer-of-housing-corporation-functions-modifications-and-transitional-provisions-order-2008-si-20082839"
    },
    {
      "path": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4",
      "kind": "crossheading",
      "number": null,
      "heading": "Corporation Tax Act 2009 (c. 4)",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/589",
      "kind": "paragraph",
      "number": "589",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-589",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/590",
      "kind": "paragraph",
      "number": "590",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-590",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/591",
      "kind": "paragraph",
      "number": "591",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-591",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/592",
      "kind": "paragraph",
      "number": "592",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-592",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/593",
      "kind": "paragraph",
      "number": "593",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-593",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/594",
      "kind": "paragraph",
      "number": "594",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-594",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/595",
      "kind": "paragraph",
      "number": "595",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-595",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/596",
      "kind": "paragraph",
      "number": "596",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-596",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/597",
      "kind": "paragraph",
      "number": "597",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-597",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/598",
      "kind": "paragraph",
      "number": "598",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-598",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/599",
      "kind": "paragraph",
      "number": "599",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-599",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/600",
      "kind": "paragraph",
      "number": "600",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-600",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/601",
      "kind": "paragraph",
      "number": "601",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-601",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/602",
      "kind": "paragraph",
      "number": "602",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-602",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/603",
      "kind": "paragraph",
      "number": "603",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-603",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/604",
      "kind": "paragraph",
      "number": "604",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-604",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/605",
      "kind": "paragraph",
      "number": "605",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-605",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/606",
      "kind": "paragraph",
      "number": "606",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-606",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/607",
      "kind": "paragraph",
      "number": "607",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-607",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/608",
      "kind": "paragraph",
      "number": "608",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-608",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/609",
      "kind": "paragraph",
      "number": "609",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-609",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/610",
      "kind": "paragraph",
      "number": "610",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-610",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/611",
      "kind": "paragraph",
      "number": "611",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-611",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/612",
      "kind": "paragraph",
      "number": "612",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-612",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/613",
      "kind": "paragraph",
      "number": "613",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-613",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/614",
      "kind": "paragraph",
      "number": "614",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-614",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/615",
      "kind": "paragraph",
      "number": "615",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-615",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/616",
      "kind": "paragraph",
      "number": "616",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-616",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/617",
      "kind": "paragraph",
      "number": "617",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-617",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/618",
      "kind": "paragraph",
      "number": "618",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-618",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/619",
      "kind": "paragraph",
      "number": "619",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-619",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/620",
      "kind": "paragraph",
      "number": "620",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-620",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/621",
      "kind": "paragraph",
      "number": "621",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-621",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/622",
      "kind": "paragraph",
      "number": "622",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-622",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/623",
      "kind": "paragraph",
      "number": "623",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-623",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/624",
      "kind": "paragraph",
      "number": "624",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-624",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/625",
      "kind": "paragraph",
      "number": "625",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-625",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/626",
      "kind": "paragraph",
      "number": "626",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-626",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/627",
      "kind": "paragraph",
      "number": "627",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-627",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/628",
      "kind": "paragraph",
      "number": "628",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-628",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/629",
      "kind": "paragraph",
      "number": "629",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-629",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/630",
      "kind": "paragraph",
      "number": "630",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-630",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/631",
      "kind": "paragraph",
      "number": "631",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-631",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/632",
      "kind": "paragraph",
      "number": "632",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-632",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/633",
      "kind": "paragraph",
      "number": "633",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-633",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/634",
      "kind": "paragraph",
      "number": "634",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-634",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/635",
      "kind": "paragraph",
      "number": "635",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-635",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/636",
      "kind": "paragraph",
      "number": "636",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-636",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/637",
      "kind": "paragraph",
      "number": "637",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-637",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/638",
      "kind": "paragraph",
      "number": "638",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-638",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/639",
      "kind": "paragraph",
      "number": "639",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-639",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/640",
      "kind": "paragraph",
      "number": "640",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-640",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/641",
      "kind": "paragraph",
      "number": "641",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-641",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/642",
      "kind": "paragraph",
      "number": "642",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-642",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/643",
      "kind": "paragraph",
      "number": "643",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-643",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/644",
      "kind": "paragraph",
      "number": "644",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-644",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/645",
      "kind": "paragraph",
      "number": "645",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-645",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/646",
      "kind": "paragraph",
      "number": "646",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-646",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/647",
      "kind": "paragraph",
      "number": "647",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-647",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/648",
      "kind": "paragraph",
      "number": "648",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-648",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/649",
      "kind": "paragraph",
      "number": "649",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-649",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/650",
      "kind": "paragraph",
      "number": "650",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-650",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/651",
      "kind": "paragraph",
      "number": "651",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-651",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/652",
      "kind": "paragraph",
      "number": "652",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-652",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/653",
      "kind": "paragraph",
      "number": "653",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-653",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/654",
      "kind": "paragraph",
      "number": "654",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-654",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/655",
      "kind": "paragraph",
      "number": "655",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-655",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/656",
      "kind": "paragraph",
      "number": "656",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-656",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/657",
      "kind": "paragraph",
      "number": "657",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-657",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/658",
      "kind": "paragraph",
      "number": "658",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-658",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/659",
      "kind": "paragraph",
      "number": "659",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-659",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/660",
      "kind": "paragraph",
      "number": "660",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-660",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/661",
      "kind": "paragraph",
      "number": "661",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-661",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/662",
      "kind": "paragraph",
      "number": "662",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-662",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/663",
      "kind": "paragraph",
      "number": "663",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-663",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/664",
      "kind": "paragraph",
      "number": "664",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-664",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/665",
      "kind": "paragraph",
      "number": "665",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-665",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/666",
      "kind": "paragraph",
      "number": "666",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-666",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/667",
      "kind": "paragraph",
      "number": "667",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-667",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/668",
      "kind": "paragraph",
      "number": "668",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-668",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/669",
      "kind": "paragraph",
      "number": "669",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-669",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/670",
      "kind": "paragraph",
      "number": "670",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-670",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/671",
      "kind": "paragraph",
      "number": "671",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-671",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/672",
      "kind": "paragraph",
      "number": "672",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-672",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/673",
      "kind": "paragraph",
      "number": "673",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-673",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/674",
      "kind": "paragraph",
      "number": "674",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-674",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/675",
      "kind": "paragraph",
      "number": "675",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-675",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/676",
      "kind": "paragraph",
      "number": "676",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-676",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/677",
      "kind": "paragraph",
      "number": "677",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-677",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/678",
      "kind": "paragraph",
      "number": "678",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-678",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/679",
      "kind": "paragraph",
      "number": "679",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-679",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/680",
      "kind": "paragraph",
      "number": "680",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-680",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/681",
      "kind": "paragraph",
      "number": "681",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-681",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/682",
      "kind": "paragraph",
      "number": "682",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-682",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/683",
      "kind": "paragraph",
      "number": "683",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-683",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/684",
      "kind": "paragraph",
      "number": "684",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-684",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/685",
      "kind": "paragraph",
      "number": "685",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-685",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/686",
      "kind": "paragraph",
      "number": "686",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-686",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/687",
      "kind": "paragraph",
      "number": "687",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-687",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/688",
      "kind": "paragraph",
      "number": "688",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-688",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/689",
      "kind": "paragraph",
      "number": "689",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-689",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/690",
      "kind": "paragraph",
      "number": "690",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-690",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/691",
      "kind": "paragraph",
      "number": "691",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-691",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/692",
      "kind": "paragraph",
      "number": "692",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-692",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/693",
      "kind": "paragraph",
      "number": "693",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-693",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/694",
      "kind": "paragraph",
      "number": "694",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-694",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/695",
      "kind": "paragraph",
      "number": "695",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-695",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/696",
      "kind": "paragraph",
      "number": "696",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-696",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/697",
      "kind": "paragraph",
      "number": "697",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-697",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/698",
      "kind": "paragraph",
      "number": "698",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-698",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/699",
      "kind": "paragraph",
      "number": "699",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-699",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/700",
      "kind": "paragraph",
      "number": "700",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-700",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/701",
      "kind": "paragraph",
      "number": "701",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-701",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/702",
      "kind": "paragraph",
      "number": "702",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-702",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/703",
      "kind": "paragraph",
      "number": "703",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-703",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/paragraph/704",
      "kind": "paragraph",
      "number": "704",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-704",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/2/crossheading/corporation-tax-act-2009-c-4"
    },
    {
      "path": "schedule/1/part/2/crossheading/saving-gateway-accounts-act-2009-c-8",
      "kind": "crossheading",
      "number": null,
      "heading": "Saving Gateway Accounts Act 2009 (c. 8)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/705",
      "kind": "paragraph",
      "number": "705",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-705",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/saving-gateway-accounts-act-2009-c-8"
    },
    {
      "path": "schedule/1/part/2/crossheading/finance-act-2009-c-10",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 2009 (c. 10)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/706",
      "kind": "paragraph",
      "number": "706",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-706",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2009-c-10"
    },
    {
      "path": "schedule/1/paragraph/707",
      "kind": "paragraph",
      "number": "707",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-707",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2009-c-10"
    },
    {
      "path": "schedule/1/paragraph/708",
      "kind": "paragraph",
      "number": "708",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-708",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2009-c-10"
    },
    {
      "path": "schedule/1/paragraph/709",
      "kind": "paragraph",
      "number": "709",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-709",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2009-c-10"
    },
    {
      "path": "schedule/1/paragraph/710",
      "kind": "paragraph",
      "number": "710",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-710",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2009-c-10"
    },
    {
      "path": "schedule/1/paragraph/711",
      "kind": "paragraph",
      "number": "711",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-711",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2009-c-10"
    },
    {
      "path": "schedule/1/paragraph/712",
      "kind": "paragraph",
      "number": "712",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-712",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2009-c-10"
    },
    {
      "path": "schedule/1/paragraph/713",
      "kind": "paragraph",
      "number": "713",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-713",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2009-c-10"
    },
    {
      "path": "schedule/1/paragraph/714",
      "kind": "paragraph",
      "number": "714",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-714",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2009-c-10"
    },
    {
      "path": "schedule/1/paragraph/715",
      "kind": "paragraph",
      "number": "715",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-715",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2009-c-10"
    },
    {
      "path": "schedule/1/paragraph/716",
      "kind": "paragraph",
      "number": "716",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-716",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2009-c-10"
    },
    {
      "path": "schedule/1/paragraph/717",
      "kind": "paragraph",
      "number": "717",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-717",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2009-c-10"
    },
    {
      "path": "schedule/1/paragraph/718",
      "kind": "paragraph",
      "number": "718",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-718",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2009-c-10"
    },
    {
      "path": "schedule/1/paragraph/719",
      "kind": "paragraph",
      "number": "719",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-719",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2009-c-10"
    },
    {
      "path": "schedule/1/paragraph/720",
      "kind": "paragraph",
      "number": "720",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-720",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2009-c-10"
    },
    {
      "path": "schedule/1/paragraph/721",
      "kind": "paragraph",
      "number": "721",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-721",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2009-c-10"
    },
    {
      "path": "schedule/1/paragraph/722",
      "kind": "paragraph",
      "number": "722",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-722",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1/part/2/crossheading/finance-act-2009-c-10"
    },
    {
      "path": "schedule/1/paragraph/723",
      "kind": "paragraph",
      "number": "723",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-723",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2009-c-10"
    },
    {
      "path": "schedule/1/paragraph/724",
      "kind": "paragraph",
      "number": "724",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-724",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/finance-act-2009-c-10"
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "2",
      "heading": "Transitionals and savings etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/2/part/1",
      "kind": "part",
      "number": "1",
      "heading": "General provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/1/crossheading/continuity-of-the-law-general",
      "kind": "crossheading",
      "number": null,
      "heading": "Continuity of the law: general",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1"
    },
    {
      "path": "schedule/2/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1/crossheading/continuity-of-the-law-general"
    },
    {
      "path": "schedule/2/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1/crossheading/continuity-of-the-law-general"
    },
    {
      "path": "schedule/2/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1/crossheading/continuity-of-the-law-general"
    },
    {
      "path": "schedule/2/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1/crossheading/continuity-of-the-law-general"
    },
    {
      "path": "schedule/2/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1/crossheading/continuity-of-the-law-general"
    },
    {
      "path": "schedule/2/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1/crossheading/continuity-of-the-law-general"
    },
    {
      "path": "schedule/2/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1/crossheading/continuity-of-the-law-general"
    },
    {
      "path": "schedule/2/part/1/crossheading/general-saving-for-old-transitional-provisions-and-savings",
      "kind": "crossheading",
      "number": null,
      "heading": "General saving for old transitional provisions and savings",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1"
    },
    {
      "path": "schedule/2/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1/crossheading/general-saving-for-old-transitional-provisions-and-savings"
    },
    {
      "path": "schedule/2/part/1/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1"
    },
    {
      "path": "schedule/2/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1/crossheading/interpretation"
    },
    {
      "path": "schedule/2/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Changes in the law",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Currency",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/3/crossheading/sterling-equivalent-of-certain-losses-carried-back-to-an-earlier-period",
      "kind": "crossheading",
      "number": null,
      "heading": "Sterling equivalent of certain losses carried back to an earlier period",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3"
    },
    {
      "path": "schedule/2/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3/crossheading/sterling-equivalent-of-certain-losses-carried-back-to-an-earlier-period"
    },
    {
      "path": "schedule/2/part/3/crossheading/adjustment-of-certain-sterling-losses-carried-back-to-an-earlier-period",
      "kind": "crossheading",
      "number": null,
      "heading": "Adjustment of certain sterling losses carried back to an earlier period",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3"
    },
    {
      "path": "schedule/2/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3/crossheading/adjustment-of-certain-sterling-losses-carried-back-to-an-earlier-period"
    },
    {
      "path": "schedule/2/part/3/crossheading/right-of-company-to-elect-for-alternative-provision-to-apply",
      "kind": "crossheading",
      "number": null,
      "heading": "Right of company to elect for alternative provision to apply",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3"
    },
    {
      "path": "schedule/2/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3/crossheading/right-of-company-to-elect-for-alternative-provision-to-apply"
    },
    {
      "path": "schedule/2/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3/crossheading/right-of-company-to-elect-for-alternative-provision-to-apply"
    },
    {
      "path": "schedule/2/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3/crossheading/right-of-company-to-elect-for-alternative-provision-to-apply"
    },
    {
      "path": "schedule/2/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3/crossheading/right-of-company-to-elect-for-alternative-provision-to-apply"
    },
    {
      "path": "schedule/2/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Loss relief (other than share loss relief)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/4/crossheading/carry-forward-loss-reliefs",
      "kind": "crossheading",
      "number": null,
      "heading": "Carry forward loss reliefs",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/4"
    },
    {
      "path": "schedule/2/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/4/crossheading/carry-forward-loss-reliefs"
    },
    {
      "path": "schedule/2/part/4/crossheading/trade-loss-relief-against-total-profits",
      "kind": "crossheading",
      "number": null,
      "heading": "Trade loss relief against total profits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/4"
    },
    {
      "path": "schedule/2/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/4/crossheading/trade-loss-relief-against-total-profits"
    },
    {
      "path": "schedule/2/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/4/crossheading/trade-loss-relief-against-total-profits"
    },
    {
      "path": "schedule/2/part/4/crossheading/transfers-of-trade-to-obtain-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfers of trade to obtain relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/4"
    },
    {
      "path": "schedule/2/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/4/crossheading/transfers-of-trade-to-obtain-relief"
    },
    {
      "path": "schedule/2/part/4/crossheading/dealings-in-commodity-futures",
      "kind": "crossheading",
      "number": null,
      "heading": "Dealings in commodity futures",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/4"
    },
    {
      "path": "schedule/2/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/4/crossheading/dealings-in-commodity-futures"
    },
    {
      "path": "schedule/2/part/4/crossheading/leasing-contracts-and-company-reconstructions",
      "kind": "crossheading",
      "number": null,
      "heading": "Leasing contracts and company reconstructions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/4"
    },
    {
      "path": "schedule/2/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/4/crossheading/leasing-contracts-and-company-reconstructions"
    },
    {
      "path": "schedule/2/part/4/crossheading/reliefs-for-limited-partners-not-to-exceed-contribution-to-the-firm",
      "kind": "crossheading",
      "number": null,
      "heading": "Reliefs for limited partners not to exceed contribution to the firm",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/4"
    },
    {
      "path": "schedule/2/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/4/crossheading/reliefs-for-limited-partners-not-to-exceed-contribution-to-the-firm"
    },
    {
      "path": "schedule/2/part/4/crossheading/reliefs-for-members-of-llps-not-to-exceed-contribution-to-the-llp",
      "kind": "crossheading",
      "number": null,
      "heading": "Reliefs for members of LLPs not to exceed contribution to the LLP",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/4"
    },
    {
      "path": "schedule/2/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/4/crossheading/reliefs-for-members-of-llps-not-to-exceed-contribution-to-the-llp"
    },
    {
      "path": "schedule/2/part/4/crossheading/loss-relief-against-miscellaneous-income-case-vi-losses-under-icta",
      "kind": "crossheading",
      "number": null,
      "heading": "Loss relief against miscellaneous income: Case VI losses under ICTA",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/4"
    },
    {
      "path": "schedule/2/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/4/crossheading/loss-relief-against-miscellaneous-income-case-vi-losses-under-icta"
    },
    {
      "path": "schedule/2/part/4/crossheading/writeoff-of-government-investment",
      "kind": "crossheading",
      "number": null,
      "heading": "Write-off of government investment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/4"
    },
    {
      "path": "schedule/2/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/4/crossheading/writeoff-of-government-investment"
    },
    {
      "path": "schedule/2/part/5",
      "kind": "part",
      "number": "5",
      "heading": "Losses on disposal of shares",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/5/crossheading/disposals-of-new-shares",
      "kind": "crossheading",
      "number": null,
      "heading": "Disposals of new shares",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/disposals-of-new-shares"
    },
    {
      "path": "schedule/2/part/5/crossheading/qualifying-trading-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Qualifying trading companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-28",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/5/crossheading/qualifying-trading-companies"
    },
    {
      "path": "schedule/2/part/5/crossheading/the-trading-requirement",
      "kind": "crossheading",
      "number": null,
      "heading": "The trading requirement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/the-trading-requirement"
    },
    {
      "path": "schedule/2/part/5/crossheading/ceasing-to-meet-trading-requirement-because-of-administration-or-receivership",
      "kind": "crossheading",
      "number": null,
      "heading": "Ceasing to meet trading requirement because of administration or receivership",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/ceasing-to-meet-trading-requirement-because-of-administration-or-receivership"
    },
    {
      "path": "schedule/2/part/5/crossheading/the-control-and-independence-requirement",
      "kind": "crossheading",
      "number": null,
      "heading": "The control and independence requirement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/the-control-and-independence-requirement"
    },
    {
      "path": "schedule/2/part/5/crossheading/the-qualifying-subsidiaries-requirement",
      "kind": "crossheading",
      "number": null,
      "heading": "The qualifying subsidiaries requirement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/the-qualifying-subsidiaries-requirement"
    },
    {
      "path": "schedule/2/part/5/crossheading/the-property-managing-subsidiaries-requirement",
      "kind": "crossheading",
      "number": null,
      "heading": "The property managing subsidiaries requirement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/the-property-managing-subsidiaries-requirement"
    },
    {
      "path": "schedule/2/part/5/crossheading/the-gross-assets-requirement",
      "kind": "crossheading",
      "number": null,
      "heading": "The gross assets requirement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/the-gross-assets-requirement"
    },
    {
      "path": "schedule/2/part/5/crossheading/the-unquoted-status-requirement",
      "kind": "crossheading",
      "number": null,
      "heading": "The unquoted status requirement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/the-unquoted-status-requirement"
    },
    {
      "path": "schedule/2/part/5/crossheading/power-to-amend-requirements-by-treasury-order",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to amend requirements by Treasury order",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-36",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/power-to-amend-requirements-by-treasury-order"
    },
    {
      "path": "schedule/2/part/5/crossheading/relief-after-an-exchange-of-shares-for-shares-in-another-company",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief after an exchange of shares for shares in another company",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-37",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/relief-after-an-exchange-of-shares-for-shares-in-another-company"
    },
    {
      "path": "schedule/2/part/5/crossheading/substitution-of-new-shares-for-old-shares",
      "kind": "crossheading",
      "number": null,
      "heading": "substitution of new shares for old shares",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-38",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/substitution-of-new-shares-for-old-shares"
    },
    {
      "path": "schedule/2/part/5/crossheading/interpretation-of-chapter",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation of Chapter",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-39",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/interpretation-of-chapter"
    },
    {
      "path": "schedule/2/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-40",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/interpretation-of-chapter"
    },
    {
      "path": "schedule/2/part/5/crossheading/meaning-of-qualifying-90-subsidiary",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “qualifying 90% subsidiary”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-41",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/meaning-of-qualifying-90-subsidiary"
    },
    {
      "path": "schedule/2/part/5/crossheading/meaning-of-qualifying-subsidiary",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “qualifying subsidiary”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-42",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/meaning-of-qualifying-subsidiary"
    },
    {
      "path": "schedule/2/part/5/crossheading/meaning-of-excluded-activities",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “excluded activities”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-43",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/meaning-of-excluded-activities"
    },
    {
      "path": "schedule/2/part/5/crossheading/excluded-activities-wholesale-and-retail-distribution",
      "kind": "crossheading",
      "number": null,
      "heading": "Excluded activities: wholesale and retail distribution",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-44",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/excluded-activities-wholesale-and-retail-distribution"
    },
    {
      "path": "schedule/2/part/5/crossheading/excluded-activities-leasing-of-ships",
      "kind": "crossheading",
      "number": null,
      "heading": "Excluded activities: leasing of ships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/45",
      "kind": "paragraph",
      "number": "45",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-45",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/excluded-activities-leasing-of-ships"
    },
    {
      "path": "schedule/2/part/5/crossheading/excluded-activities-receipt-of-royalties-and-licence-fees",
      "kind": "crossheading",
      "number": null,
      "heading": "Excluded activities: receipt of royalties and licence fees",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/46",
      "kind": "paragraph",
      "number": "46",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-46",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/excluded-activities-receipt-of-royalties-and-licence-fees"
    },
    {
      "path": "schedule/2/paragraph/47",
      "kind": "paragraph",
      "number": "47",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-47",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/excluded-activities-receipt-of-royalties-and-licence-fees"
    },
    {
      "path": "schedule/2/paragraph/48",
      "kind": "paragraph",
      "number": "48",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-48",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/excluded-activities-receipt-of-royalties-and-licence-fees"
    },
    {
      "path": "schedule/2/part/5/crossheading/excluded-activities-provision-of-services-or-facilities-for-another-business",
      "kind": "crossheading",
      "number": null,
      "heading": "Excluded activities: provision of services or facilities for another business",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/49",
      "kind": "paragraph",
      "number": "49",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-49",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/excluded-activities-provision-of-services-or-facilities-for-another-business"
    },
    {
      "path": "schedule/2/part/5/crossheading/meaning-of-a-company-being-in-administration",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of a company being “in administration”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/50",
      "kind": "paragraph",
      "number": "50",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-50",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/meaning-of-a-company-being-in-administration"
    },
    {
      "path": "schedule/2/part/5/crossheading/application-in-relation-to-corresponding-bonus-shares",
      "kind": "crossheading",
      "number": null,
      "heading": "Application in relation to corresponding bonus shares",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/51",
      "kind": "paragraph",
      "number": "51",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-51",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/application-in-relation-to-corresponding-bonus-shares"
    },
    {
      "path": "schedule/2/part/6",
      "kind": "part",
      "number": "6",
      "heading": "Group Relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/52",
      "kind": "paragraph",
      "number": "52",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-52",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/6"
    },
    {
      "path": "schedule/2/paragraph/53",
      "kind": "paragraph",
      "number": "53",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-53",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/6"
    },
    {
      "path": "schedule/2/paragraph/54",
      "kind": "paragraph",
      "number": "54",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-54",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/6"
    },
    {
      "path": "schedule/2/paragraph/55",
      "kind": "paragraph",
      "number": "55",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-55",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/6"
    },
    {
      "path": "schedule/2/part/7",
      "kind": "part",
      "number": "7",
      "heading": "Charitable donations relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/7/crossheading/condition-as-to-repayment",
      "kind": "crossheading",
      "number": null,
      "heading": "Condition as to repayment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/7"
    },
    {
      "path": "schedule/2/paragraph/56",
      "kind": "paragraph",
      "number": "56",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-56",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/7/crossheading/condition-as-to-repayment"
    },
    {
      "path": "schedule/2/part/7/crossheading/restrictions-on-associated-benefits",
      "kind": "crossheading",
      "number": null,
      "heading": "Restrictions on associated benefits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/7"
    },
    {
      "path": "schedule/2/paragraph/57",
      "kind": "paragraph",
      "number": "57",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-57",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/7/crossheading/restrictions-on-associated-benefits"
    },
    {
      "path": "schedule/2/part/7/crossheading/enactment-of-extrastatutory-concession",
      "kind": "crossheading",
      "number": null,
      "heading": "Enactment of extra-statutory concession",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/7"
    },
    {
      "path": "schedule/2/paragraph/58",
      "kind": "paragraph",
      "number": "58",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-58",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/7/crossheading/enactment-of-extrastatutory-concession"
    },
    {
      "path": "schedule/2/part/8",
      "kind": "part",
      "number": "8",
      "heading": "CITR",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/59",
      "kind": "paragraph",
      "number": "59",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-59",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/8"
    },
    {
      "path": "schedule/2/part/9",
      "kind": "part",
      "number": "9",
      "heading": "Oil activities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/9/crossheading/regional-development-grants",
      "kind": "crossheading",
      "number": null,
      "heading": "Regional development grants",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/9"
    },
    {
      "path": "schedule/2/paragraph/60",
      "kind": "paragraph",
      "number": "60",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-60",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/9/crossheading/regional-development-grants"
    },
    {
      "path": "schedule/2/part/10",
      "kind": "part",
      "number": "10",
      "heading": "Leasing plant or machinery",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/10/crossheading/disapplication-of-chapter-2-of-part-9",
      "kind": "crossheading",
      "number": null,
      "heading": "Disapplication of Chapter 2 of Part 9",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/10"
    },
    {
      "path": "schedule/2/paragraph/61",
      "kind": "paragraph",
      "number": "61",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-61",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/10/crossheading/disapplication-of-chapter-2-of-part-9"
    },
    {
      "path": "schedule/2/part/10/crossheading/disapplication-of-sections-360-and-361-and-modification-of-section-360-in-some-cases",
      "kind": "crossheading",
      "number": null,
      "heading": "Disapplication of sections 360 and 361 and modification of section 360 in some cases",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/10"
    },
    {
      "path": "schedule/2/paragraph/62",
      "kind": "paragraph",
      "number": "62",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-62",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/10/crossheading/disapplication-of-sections-360-and-361-and-modification-of-section-360-in-some-cases"
    },
    {
      "path": "schedule/2/part/10/crossheading/disapplication-of-provisions-about-cases-where-sections-360-to-369-do-not-apply",
      "kind": "crossheading",
      "number": null,
      "heading": "Disapplication of provisions about cases where sections 360 to 369 do not apply",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/10"
    },
    {
      "path": "schedule/2/paragraph/63",
      "kind": "paragraph",
      "number": "63",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-63",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/10/crossheading/disapplication-of-provisions-about-cases-where-sections-360-to-369-do-not-apply"
    },
    {
      "path": "schedule/2/paragraph/64",
      "kind": "paragraph",
      "number": "64",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-64",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/10/crossheading/disapplication-of-provisions-about-cases-where-sections-360-to-369-do-not-apply"
    },
    {
      "path": "schedule/2/part/10/crossheading/relief-for-expenses-otherwise-carried-forward-losses-incurred-in-accounting-periods-ending-before-22-april-2009",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief for expenses otherwise carried forward: losses incurred in accounting periods ending before 22 April 2009",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/10"
    },
    {
      "path": "schedule/2/paragraph/65",
      "kind": "paragraph",
      "number": "65",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-65",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/10/crossheading/relief-for-expenses-otherwise-carried-forward-losses-incurred-in-accounting-periods-ending-before-22-april-2009"
    },
    {
      "path": "schedule/2/paragraph/66",
      "kind": "paragraph",
      "number": "66",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-66",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/10/crossheading/relief-for-expenses-otherwise-carried-forward-losses-incurred-in-accounting-periods-ending-before-22-april-2009"
    },
    {
      "path": "schedule/2/paragraph/67",
      "kind": "paragraph",
      "number": "67",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-67",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/10/crossheading/relief-for-expenses-otherwise-carried-forward-losses-incurred-in-accounting-periods-ending-before-22-april-2009"
    },
    {
      "path": "schedule/2/part/10/crossheading/modifications-of-sales-of-lessors-chapters-in-part-9-where-the-relevant-date-is-before-22-april-2009",
      "kind": "crossheading",
      "number": null,
      "heading": "Modifications of sales of lessors Chapters in Part 9 where the relevant date is before 22 April 2009",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/10"
    },
    {
      "path": "schedule/2/paragraph/68",
      "kind": "paragraph",
      "number": "68",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-68",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/10/crossheading/modifications-of-sales-of-lessors-chapters-in-part-9-where-the-relevant-date-is-before-22-april-2009"
    },
    {
      "path": "schedule/2/part/11",
      "kind": "part",
      "number": "11",
      "heading": "Close companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/11/crossheading/exceptions-to-the-charge-under-section-455",
      "kind": "crossheading",
      "number": null,
      "heading": "Exceptions to the charge under section 455",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/11"
    },
    {
      "path": "schedule/2/paragraph/69",
      "kind": "paragraph",
      "number": "69",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-69",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/11/crossheading/exceptions-to-the-charge-under-section-455"
    },
    {
      "path": "schedule/2/part/12",
      "kind": "part",
      "number": "12",
      "heading": "Charitable companies etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/12/crossheading/transactions-in-deposits",
      "kind": "crossheading",
      "number": null,
      "heading": "Transactions in deposits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/12"
    },
    {
      "path": "schedule/2/paragraph/70",
      "kind": "paragraph",
      "number": "70",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-70",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/12/crossheading/transactions-in-deposits"
    },
    {
      "path": "schedule/2/part/12/crossheading/exemption-for-investment-income",
      "kind": "crossheading",
      "number": null,
      "heading": "Exemption for investment income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/12"
    },
    {
      "path": "schedule/2/paragraph/71",
      "kind": "paragraph",
      "number": "71",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-71",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/12/crossheading/exemption-for-investment-income"
    },
    {
      "path": "schedule/2/part/12/crossheading/exemption-for-certain-miscellaneous-income",
      "kind": "crossheading",
      "number": null,
      "heading": "Exemption for certain miscellaneous income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/12"
    },
    {
      "path": "schedule/2/paragraph/72",
      "kind": "paragraph",
      "number": "72",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-72",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/12/crossheading/exemption-for-certain-miscellaneous-income"
    },
    {
      "path": "schedule/2/part/12/crossheading/transactions-with-substantial-donors",
      "kind": "crossheading",
      "number": null,
      "heading": "Transactions with substantial donors",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/12"
    },
    {
      "path": "schedule/2/paragraph/73",
      "kind": "paragraph",
      "number": "73",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-73",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/12/crossheading/transactions-with-substantial-donors"
    },
    {
      "path": "schedule/2/paragraph/74",
      "kind": "paragraph",
      "number": "74",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-74",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/12/crossheading/transactions-with-substantial-donors"
    },
    {
      "path": "schedule/2/paragraph/75",
      "kind": "paragraph",
      "number": "75",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-75",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/12/crossheading/transactions-with-substantial-donors"
    },
    {
      "path": "schedule/2/paragraph/76",
      "kind": "paragraph",
      "number": "76",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-76",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/12/crossheading/transactions-with-substantial-donors"
    },
    {
      "path": "schedule/2/part/12/crossheading/noncharitable-expenditure",
      "kind": "crossheading",
      "number": null,
      "heading": "Non-charitable expenditure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/12"
    },
    {
      "path": "schedule/2/paragraph/77",
      "kind": "paragraph",
      "number": "77",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-77",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/12/crossheading/noncharitable-expenditure"
    },
    {
      "path": "schedule/2/part/13",
      "kind": "part",
      "number": "13",
      "heading": "Real Estate Investment Trusts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/13/crossheading/notice-under-section-523-or-524",
      "kind": "crossheading",
      "number": null,
      "heading": "Notice under section 523 or 524",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/13"
    },
    {
      "path": "schedule/2/paragraph/78",
      "kind": "paragraph",
      "number": "78",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-78",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/13/crossheading/notice-under-section-523-or-524"
    },
    {
      "path": "schedule/2/part/13/crossheading/property-rental-business-excluded-business",
      "kind": "crossheading",
      "number": null,
      "heading": "Property rental business: excluded business",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/13"
    },
    {
      "path": "schedule/2/paragraph/79",
      "kind": "paragraph",
      "number": "79",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-79",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/13/crossheading/property-rental-business-excluded-business"
    },
    {
      "path": "schedule/2/part/14",
      "kind": "part",
      "number": "14",
      "heading": "Co-operative housing associations and self-build societies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/14/crossheading/concurrent-exercise-of-functions",
      "kind": "crossheading",
      "number": null,
      "heading": "Concurrent exercise of functions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14"
    },
    {
      "path": "schedule/2/paragraph/80",
      "kind": "paragraph",
      "number": "80",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-80",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14/crossheading/concurrent-exercise-of-functions"
    },
    {
      "path": "schedule/2/paragraph/81",
      "kind": "paragraph",
      "number": "81",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-81",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14/crossheading/concurrent-exercise-of-functions"
    },
    {
      "path": "schedule/2/part/14/crossheading/delegation-of-functions-to-the-regulator-of-social-housing",
      "kind": "crossheading",
      "number": null,
      "heading": "Delegation of functions to the Regulator of Social Housing",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14"
    },
    {
      "path": "schedule/2/paragraph/82",
      "kind": "paragraph",
      "number": "82",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-82",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14/crossheading/delegation-of-functions-to-the-regulator-of-social-housing"
    },
    {
      "path": "schedule/2/paragraph/83",
      "kind": "paragraph",
      "number": "83",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-83",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/14/crossheading/delegation-of-functions-to-the-regulator-of-social-housing"
    },
    {
      "path": "schedule/2/part/15",
      "kind": "part",
      "number": "15",
      "heading": "Transactions in securities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/15/crossheading/transactions-in-securities-general",
      "kind": "crossheading",
      "number": null,
      "heading": "Transactions in securities: general",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/15"
    },
    {
      "path": "schedule/2/paragraph/84",
      "kind": "paragraph",
      "number": "84",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-84",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/15/crossheading/transactions-in-securities-general"
    },
    {
      "path": "schedule/2/part/15/crossheading/transactions-in-securities-meaning-of-relevant-companies-for-the-purposes-of-sections-737-and-738",
      "kind": "crossheading",
      "number": null,
      "heading": "Transactions in securities: meaning of relevant companies for the purposes of sections 737 and 738",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/15"
    },
    {
      "path": "schedule/2/paragraph/85",
      "kind": "paragraph",
      "number": "85",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-85",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/15/crossheading/transactions-in-securities-meaning-of-relevant-companies-for-the-purposes-of-sections-737-and-738"
    },
    {
      "path": "schedule/2/part/16",
      "kind": "part",
      "number": "16",
      "heading": "Factoring of income etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/16/crossheading/transfers-of-income-streams",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfers of income streams",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/16"
    },
    {
      "path": "schedule/2/paragraph/86",
      "kind": "paragraph",
      "number": "86",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-86",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/16/crossheading/transfers-of-income-streams"
    },
    {
      "path": "schedule/2/part/16/crossheading/application-of-chapter-2-of-part-16-finance-arrangements-to-pre6-june-2006-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of Chapter 2 of Part 16 (finance arrangements) to pre-6 June 2006 arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/16"
    },
    {
      "path": "schedule/2/paragraph/87",
      "kind": "paragraph",
      "number": "87",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-87",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/16/crossheading/application-of-chapter-2-of-part-16-finance-arrangements-to-pre6-june-2006-arrangements"
    },
    {
      "path": "schedule/2/part/16/crossheading/application-of-section-771-finance-arrangements-exceptions",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of section 771 (finance arrangements: exceptions)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/16"
    },
    {
      "path": "schedule/2/paragraph/88",
      "kind": "paragraph",
      "number": "88",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-88",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/16/crossheading/application-of-section-771-finance-arrangements-exceptions"
    },
    {
      "path": "schedule/2/part/16/crossheading/application-of-section-779-incometransfer-under-loan-or-credit-transaction",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of section 779 (income-transfer under loan or credit transaction)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/16"
    },
    {
      "path": "schedule/2/paragraph/89",
      "kind": "paragraph",
      "number": "89",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-89",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/16/crossheading/application-of-section-779-incometransfer-under-loan-or-credit-transaction"
    },
    {
      "path": "schedule/2/part/17",
      "kind": "part",
      "number": "17",
      "heading": "Manufactured payments and repos",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/17/crossheading/manufactured-dividends-and-manufactured-overseas-dividends-distributions-paid-before-1-july-2009",
      "kind": "crossheading",
      "number": null,
      "heading": "Manufactured dividends and manufactured overseas dividends: distributions paid before 1 July 2009",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/17"
    },
    {
      "path": "schedule/2/paragraph/90",
      "kind": "paragraph",
      "number": "90",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-90",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/17/crossheading/manufactured-dividends-and-manufactured-overseas-dividends-distributions-paid-before-1-july-2009"
    },
    {
      "path": "schedule/2/paragraph/91",
      "kind": "paragraph",
      "number": "91",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-91",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/17/crossheading/manufactured-dividends-and-manufactured-overseas-dividends-distributions-paid-before-1-july-2009"
    },
    {
      "path": "schedule/2/part/17/crossheading/manufactured-overseas-dividends-overseas-dividends-paid-before-22-april-2009",
      "kind": "crossheading",
      "number": null,
      "heading": "Manufactured overseas dividends: overseas dividends paid before 22 April 2009",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/17"
    },
    {
      "path": "schedule/2/paragraph/92",
      "kind": "paragraph",
      "number": "92",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-92",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/17/crossheading/manufactured-overseas-dividends-overseas-dividends-paid-before-22-april-2009"
    },
    {
      "path": "schedule/2/part/17/crossheading/deemed-manufactured-payments-stock-lending-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "Deemed manufactured payments: stock lending arrangements",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/17"
    },
    {
      "path": "schedule/2/paragraph/93",
      "kind": "paragraph",
      "number": "93",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-93",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/17/crossheading/deemed-manufactured-payments-stock-lending-arrangements"
    },
    {
      "path": "schedule/2/paragraph/94",
      "kind": "paragraph",
      "number": "94",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-94",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/part/17/crossheading/deemed-manufactured-payments-stock-lending-arrangements"
    },
    {
      "path": "schedule/2/part/18",
      "kind": "part",
      "number": "18",
      "heading": "Sale and lease-back etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/18/crossheading/new-lease-of-land-after-assignment-or-surrender-right-to-new-lease-existed-pre22-june-1971",
      "kind": "crossheading",
      "number": null,
      "heading": "New lease of land after assignment or surrender: right to new lease existed pre-22 June 1971",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/18"
    },
    {
      "path": "schedule/2/paragraph/95",
      "kind": "paragraph",
      "number": "95",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-95",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/18/crossheading/new-lease-of-land-after-assignment-or-surrender-right-to-new-lease-existed-pre22-june-1971"
    },
    {
      "path": "schedule/2/part/19",
      "kind": "part",
      "number": "19",
      "heading": "Tax avoidance involving leasing plant or machinery",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/19/crossheading/relevant-capital-payments-pre12-march-2008-payments-and-obligations",
      "kind": "crossheading",
      "number": null,
      "heading": "Relevant capital payments: pre-12 March 2008 payments and obligations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/19"
    },
    {
      "path": "schedule/2/paragraph/96",
      "kind": "paragraph",
      "number": "96",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-96",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/19/crossheading/relevant-capital-payments-pre12-march-2008-payments-and-obligations"
    },
    {
      "path": "schedule/2/part/19/crossheading/relevant-capital-payments-leases-whose-inception-is-before-22-april-2009",
      "kind": "crossheading",
      "number": null,
      "heading": "Relevant capital payments: leases whose inception is before 22 April 2009",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/19"
    },
    {
      "path": "schedule/2/paragraph/97",
      "kind": "paragraph",
      "number": "97",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-97",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/19/crossheading/relevant-capital-payments-leases-whose-inception-is-before-22-april-2009"
    },
    {
      "path": "schedule/2/part/20",
      "kind": "part",
      "number": "20",
      "heading": "Leasing arrangements: finance leases and loans",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/20/crossheading/old-bad-debts",
      "kind": "crossheading",
      "number": null,
      "heading": "Old bad debts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/20"
    },
    {
      "path": "schedule/2/paragraph/98",
      "kind": "paragraph",
      "number": "98",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-98",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/20/crossheading/old-bad-debts"
    },
    {
      "path": "schedule/2/part/21",
      "kind": "part",
      "number": "21",
      "heading": "Transfers of trade without a change in ownership",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/99",
      "kind": "paragraph",
      "number": "99",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-99",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/21"
    },
    {
      "path": "schedule/2/paragraph/100",
      "kind": "paragraph",
      "number": "100",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-100",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/21"
    },
    {
      "path": "schedule/2/part/22",
      "kind": "part",
      "number": "22",
      "heading": "Use of different accounting practices within a group",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/101",
      "kind": "paragraph",
      "number": "101",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-101",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/22"
    },
    {
      "path": "schedule/2/part/23",
      "kind": "part",
      "number": "23",
      "heading": "Company distributions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/23/crossheading/amount-of-principal-secured-noncommercial-securities",
      "kind": "crossheading",
      "number": null,
      "heading": "Amount of principal secured: non-commercial securities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/23"
    },
    {
      "path": "schedule/2/paragraph/102",
      "kind": "paragraph",
      "number": "102",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-102",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/23/crossheading/amount-of-principal-secured-noncommercial-securities"
    },
    {
      "path": "schedule/2/part/23/crossheading/meaning-of-special-securities",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “special securities”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/23"
    },
    {
      "path": "schedule/2/paragraph/103",
      "kind": "paragraph",
      "number": "103",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-103",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/23/crossheading/meaning-of-special-securities"
    },
    {
      "path": "schedule/2/part/23/crossheading/amount-of-principal-secured-special-securities",
      "kind": "crossheading",
      "number": null,
      "heading": "Amount of principal secured: special securities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/23"
    },
    {
      "path": "schedule/2/paragraph/104",
      "kind": "paragraph",
      "number": "104",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-104",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/23/crossheading/amount-of-principal-secured-special-securities"
    },
    {
      "path": "schedule/2/part/23/crossheading/bonus-issue-following-repayment-of-share-capital",
      "kind": "crossheading",
      "number": null,
      "heading": "Bonus issue following repayment of share capital",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/23"
    },
    {
      "path": "schedule/2/paragraph/105",
      "kind": "paragraph",
      "number": "105",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-105",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/23/crossheading/bonus-issue-following-repayment-of-share-capital"
    },
    {
      "path": "schedule/2/part/23/crossheading/share-capital-issued-as-paid-up-otherwise-than-by-receipt-of-new-consideration",
      "kind": "crossheading",
      "number": null,
      "heading": "Share capital issued as paid up otherwise than by receipt of new consideration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/23"
    },
    {
      "path": "schedule/2/paragraph/106",
      "kind": "paragraph",
      "number": "106",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-106",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/23/crossheading/share-capital-issued-as-paid-up-otherwise-than-by-receipt-of-new-consideration"
    },
    {
      "path": "schedule/2/part/23/crossheading/interest-etc-paid-in-respect-of-certain-securities",
      "kind": "crossheading",
      "number": null,
      "heading": "Interest etc paid in respect of certain securities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/23"
    },
    {
      "path": "schedule/2/paragraph/107",
      "kind": "paragraph",
      "number": "107",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-107",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/23/crossheading/interest-etc-paid-in-respect-of-certain-securities"
    },
    {
      "path": "schedule/2/part/23/crossheading/stock-dividends",
      "kind": "crossheading",
      "number": null,
      "heading": "Stock dividends",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/23"
    },
    {
      "path": "schedule/2/paragraph/108",
      "kind": "paragraph",
      "number": "108",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-108",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/23/crossheading/stock-dividends"
    },
    {
      "path": "schedule/2/paragraph/109",
      "kind": "paragraph",
      "number": "109",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-109",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/23/crossheading/stock-dividends"
    },
    {
      "path": "schedule/2/part/23/crossheading/exempt-distributions",
      "kind": "crossheading",
      "number": null,
      "heading": "Exempt distributions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/23"
    },
    {
      "path": "schedule/2/paragraph/110",
      "kind": "paragraph",
      "number": "110",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-110",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/23/crossheading/exempt-distributions"
    },
    {
      "path": "schedule/2/part/23/crossheading/eligibility-for-tax-credits",
      "kind": "crossheading",
      "number": null,
      "heading": "Eligibility for tax credits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/23"
    },
    {
      "path": "schedule/2/paragraph/111",
      "kind": "paragraph",
      "number": "111",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-111",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/23/crossheading/eligibility-for-tax-credits"
    },
    {
      "path": "schedule/2/part/23/crossheading/recovery-of-overpaid-tax-credits-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Recovery of overpaid tax credits etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/23"
    },
    {
      "path": "schedule/2/paragraph/112",
      "kind": "paragraph",
      "number": "112",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-112",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/23/crossheading/recovery-of-overpaid-tax-credits-etc"
    },
    {
      "path": "schedule/2/part/24",
      "kind": "part",
      "number": "24",
      "heading": "Corporation Tax Acts definitions etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/113",
      "kind": "paragraph",
      "number": "113",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-113",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/24"
    },
    {
      "path": "schedule/2/paragraph/114",
      "kind": "paragraph",
      "number": "114",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-114",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/24"
    },
    {
      "path": "schedule/2/paragraph/115",
      "kind": "paragraph",
      "number": "115",
      "heading": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-115",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/24"
    },
    {
      "path": "schedule/3",
      "kind": "schedule",
      "number": "3",
      "heading": "Repeals and revocations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/3/part/1",
      "kind": "part",
      "number": "1",
      "heading": "General",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-3/part-1",
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Repeals and revocations having effect for corporation tax purposes only",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-3/part-2",
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/4",
      "kind": "schedule",
      "number": "4",
      "heading": "Index of defined expressions",
      "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2010-03-08",
      "size": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/pdf/ukpga_20100004_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/pdfs/ukpga_20100004_en.pdf"
    },
    {
      "title": "Explanatory Note",
      "main": false,
      "language": null,
      "date": "2010-03-15",
      "size": null,
      "url": "https://openlegislation.uk/corporation-tax-act-2010/pdf/ukpgaen_20100004_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/pdfs/ukpgaen_20100004_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words omitted",
      "affected_provisions": "s. 45A(3)(b)(ii)",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024",
      "affecting_provisions": "Sch. 2 para. 14(2)"
    },
    {
      "type": "omitted",
      "affected_provisions": "Pt. 8B Ch. 11-13",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024",
      "affecting_provisions": "Sch. 2 para. 14(8)"
    },
    {
      "type": "omitted",
      "affected_provisions": "s. 45B(1) Case 2",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024",
      "affecting_provisions": "Sch. 2 para. 14(3)(b)"
    },
    {
      "type": "word omitted",
      "affected_provisions": "s. 45B(1)(d)",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024",
      "affecting_provisions": "Sch. 2 para. 14(3)(a)"
    },
    {
      "type": "omitted",
      "affected_provisions": "s. 357CHA",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024",
      "affecting_provisions": "Sch. 2 para. 14(7)"
    },
    {
      "type": "omitted",
      "affected_provisions": "s. 357BI(c)",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024",
      "affecting_provisions": "Sch. 2 para. 14(4)"
    },
    {
      "type": "omitted",
      "affected_provisions": "s. 357BI(d)",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024",
      "affecting_provisions": "Sch. 2 para. 14(4)"
    },
    {
      "type": "omitted",
      "affected_provisions": "s. 357BJB(1)(e)",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024",
      "affecting_provisions": "Sch. 2 para. 14(5)"
    },
    {
      "type": "omitted",
      "affected_provisions": "s. 357BJB(1)(f)",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024",
      "affecting_provisions": "Sch. 2 para. 14(5)"
    },
    {
      "type": "omitted",
      "affected_provisions": "s. 357BJB(8)",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024",
      "affecting_provisions": "Sch. 2 para. 14(5)"
    },
    {
      "type": "omitted",
      "affected_provisions": "s. 357BJB(9)",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024",
      "affecting_provisions": "Sch. 2 para. 14(5)"
    },
    {
      "type": "omitted",
      "affected_provisions": "s. 357CG(3)(c)",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024",
      "affecting_provisions": "Sch. 2 para. 14(6)(a)"
    },
    {
      "type": "omitted",
      "affected_provisions": "s. 357CG(3)(d)",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024",
      "affecting_provisions": "Sch. 2 para. 14(6)(a)"
    },
    {
      "type": "omitted",
      "affected_provisions": "s. 357CG(5A)",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024",
      "affecting_provisions": "Sch. 2 para. 14(6)(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 357CG(6)",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024",
      "affecting_provisions": "Sch. 2 para. 14(6)(c)(i)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "s. 357CG(6)",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024",
      "affecting_provisions": "Sch. 2 para. 14(6)(c)(ii)"
    }
  ],
  "made_under": [],
  "changes_made_to": 2202,
  "changes_made_to_url": "https://openlegislation.uk/corporation-tax-act-2010/changes.json",
  "changes_made_by": 1969,
  "changes_made_by_url": "https://openlegislation.uk/corporation-tax-act-2010/changes/by-it.json",
  "instruments_made_under": 34,
  "instruments_made_under_url": "https://openlegislation.uk/corporation-tax-act-2010/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4",
    "retrieved_at": "2026-10-29T09:10:29.433154+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."
}