{
  "legislation": {
    "id": "ukpga/2010/4",
    "title": "Corporation Tax Act 2010",
    "short_title": "Corporation Tax Act 2010",
    "citation": "2010 c. 4",
    "type": "ukpga",
    "date": "2010-03-03",
    "revised": true,
    "unapplied_effects": 16,
    "url": "https://openlegislation.uk/corporation-tax-act-2010",
    "json_url": "https://openlegislation.uk/corporation-tax-act-2010.json"
  },
  "direction": "made_to",
  "with": "uksi/2017/364",
  "count": 22,
  "effects": [
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 357YJ(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "uksi/2017/364",
        "title": "The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017",
        "provisions": "reg. 15(c)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-14"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 357YC(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "uksi/2017/364",
        "title": "The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017",
        "provisions": "reg. 7(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-14"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 357YDA",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "uksi/2017/364",
        "title": "The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017",
        "provisions": "reg. 8",
        "url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-14"
    },
    {
      "type": "words in s. 357YJ becomes s. 357YJ(1)",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 357YJ(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "uksi/2017/364",
        "title": "The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017",
        "provisions": "reg. 15(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-14"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 357YM(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "uksi/2017/364",
        "title": "The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017",
        "provisions": "reg. 10(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-14"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 357YH(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "uksi/2017/364",
        "title": "The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017",
        "provisions": "reg. 14(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-14"
    },
    {
      "type": "s. 357YM(5)(5A) substituted for s. 357YM(5)",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 357YM(5)(5A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "uksi/2017/364",
        "title": "The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017",
        "provisions": "reg. 10(c)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-14"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 357YC(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "uksi/2017/364",
        "title": "The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017",
        "provisions": "reg. 13",
        "url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-14"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 357YJ(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "uksi/2017/364",
        "title": "The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017",
        "provisions": "reg. 15(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-14"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 357YR(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "uksi/2017/364",
        "title": "The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017",
        "provisions": "reg. 17",
        "url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-14"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 357YH(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "uksi/2017/364",
        "title": "The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017",
        "provisions": "reg. 14(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-14"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 357YB(1A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "uksi/2017/364",
        "title": "The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017",
        "provisions": "reg. 6",
        "url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-14"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 357YV",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "uksi/2017/364",
        "title": "The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017",
        "provisions": "reg. 9",
        "url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-14"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 357YM(1)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "uksi/2017/364",
        "title": "The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017",
        "provisions": "reg. 10(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-14"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 357YS(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "uksi/2017/364",
        "title": "The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017",
        "provisions": "reg. 18",
        "url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-14"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 357YP(2)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "uksi/2017/364",
        "title": "The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017",
        "provisions": "reg. 16",
        "url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-14"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 357YA(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "uksi/2017/364",
        "title": "The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017",
        "provisions": "reg. 5(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-14"
    },
    {
      "type": "s. 357YA renumbered as s. 357YA(1)",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 357YA(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "uksi/2017/364",
        "title": "The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017",
        "provisions": "reg. 5(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-14"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 357YP(1)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "uksi/2017/364",
        "title": "The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017",
        "provisions": "reg. 12(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-14"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 357YC(3)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "uksi/2017/364",
        "title": "The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017",
        "provisions": "reg. 7(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-14"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 357YNA 357YNB",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "uksi/2017/364",
        "title": "The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017",
        "provisions": "reg. 11",
        "url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-14"
    },
    {
      "type": "text in s. 357YP(1) renumbered as s. 357YP(1)(a)",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 357YP(1)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "uksi/2017/364",
        "title": "The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017",
        "provisions": "reg. 12(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-14"
    }
  ],
  "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."
}