{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-185",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-185.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/185",
  "kind": "section",
  "number": "185",
  "heading": "“Trading company” and “holding company”",
  "text": "(1) In this Part “trading company” means a company the business of which consists wholly or mainly in the carrying on of a trade or trades.\n(2) In this Part “holding company” means a company the business of which consists wholly or mainly in the holding of shares or securities of companies that—\n(a) are its 90% subsidiaries (see section 151), and\n(b) are trading companies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/185",
    "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."
}