{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1173",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-1173.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/1173",
  "kind": "section",
  "number": "1173",
  "heading": "Miscellaneous charges",
  "text": "(1) In the Corporation Tax Acts references to any provision to which this section applies are references to any provision listed in the following table, so far as the provision relates to corporation tax (but subject to any applicable limitation in subsection (3)).\n(2) This is the table—\nPART 1\nProvisions of CTA 2009\nDescription\nChapter 15 of Part 3\nPost-cessation receipts: trades\nChapter 7 of Part 4\nRent receivable in connection with a UK section 39(4) concern\nChapter 8 of Part 4\nRent receivable for UK electric-line wayleaves\nChapter 9 of Part 4\nPost-cessation receipts: UK property businesses\nSection 752\nNon-trading gains on intangible fixed assets\nSection 908\nProfits from disposals of know-how\nSection 912\nProfits from sales of patent rights\nSection 965(4)\nAdjustments after the administration period\nChapter 8 of Part 10\nIncome not otherwise charged\nSection 986(4), so far as it relates to an amount treated as received under section 998(3)\nWithdrawal of deductions if approval for share incentive plan withdrawn: non-trading cases\n. . .\n. . .\nSection 1229\nManagement expenses: claw back of relief\nSection 1252\nIndustrial development grants: companies with investment business\nSection 1253\nContributions to local enterprise organisations or urban regeneration companies: disqualifying benefits\nSection 1254\nRepayments under FISMA 2000\nSection 1277(4)\nWithdrawal of relief for unremittable foreign income after source ceases\nPART 2\nProvisions of this Act\nDescription\nSection 538(3)\nReal estate investment trusts: entry charge\nSection 636(1)\nBanks etc in compulsory liquidation\nSection 779(2)\nLoan or credit transactions\n. . .\n. . .\nSection 851(8)\nSale and lease-back: taxation of consideration\nSection 874(1)\nLeased assets: capital sums\nSection 1086(2)\nChargeable payments connected with exempt distributions\nPART 3\nOther provisions\nDescription\nSection 56(2) of ICTA\nTransactions in deposits\n. . .\n. . .\n. . .\n. . .\nSection 571(1) of ICTA\nCancellation of tax certificates\nSection 774(1) of ICTA\nTransactions between dealing company and associated company\n. . .\n. . .\n. . .\n. . .\nSection 256(2) of CAA 2001\nLife assurance business: capital allowances\nSection 254(2) of TIOPA 2010\nTax arbitrage: calculation or recalculation of income etc following receipt notice\nRegulation 18(4) of the Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)\nOffshore income gains\n(3) The reference in Part 1 of the above table to Chapter 8 of Part 10 of CTA 2009 does not include that Chapter so far as relating to income which arises from a source outside the United Kingdom.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 1173(2) omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 24(3)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 1173(2) table omitted (with effect in accordance with s. 81 of the amending Act and and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2)) by virtue of Finance Act 2016 (c. 24), s. 77(5)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 1173(2) entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 231(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 1173(2) entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 231(b)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 1173(2) entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 231(c)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "S. 1173(2) entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 231(d)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/1173",
    "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."
}