{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/part-24/chapter-3",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/part-24/chapter-3.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "part/24/chapter/3",
  "kind": "chapter",
  "number": "3",
  "heading": "Subsidiaries",
  "text": null,
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. 24 Ch. 3 applied in part (with modifications) by 2010 c. 8, s. 345(7)-(10) (as substituted (with effect in accordance with s. 39(4) of the amending Act) by Finance Act 2014 (c. 26), s. 39(2))"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Pt. 24 Ch. 3 applied (with modifications) (with effect in accordance with s. 161(2) of the amending Act) by Finance Act 2016 (c. 24), Sch. 19 para. 8(5)(6)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Pt. 24 Ch. 3 applied (with effect in accordance with s. 51 of the amending Act) by Finance Act 2022 (c. 3), s. 50(3)(5)(6)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Pt. 24 Ch. 3 applied (1.4.2022 in relation to relevant returns that are required to be made on or after that date) by Finance Act 2022 (c. 3), Sch. 17 para. 3(5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/part/24/chapter/3",
    "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."
}