{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/part-14/chapter-2E",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/part-14/chapter-2E.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "part/14/chapter/2E",
  "kind": "chapter",
  "number": "2E",
  "heading": "Post-1 April 2017 trade losses: cases involving the transfer of a trade",
  "text": null,
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 14 Ch. 2E inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 79"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. 14 Ch. 2E modified (15.5.2024) by S.I. 2009/2971, reg. 4(19) (as inserted by The Mutual Societies (Transfers of Business) (Tax) (Amendment) Regulations 2024 (S.I. 2024/555), regs. 1(1), 2(2)(c) (with reg. 1(2)-(5)))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/part/14/chapter/2E",
    "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."
}