{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-188",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-188.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/188",
  "kind": "section",
  "number": "188",
  "heading": "Other definitions",
  "text": "(1) In this Part—\n“the claimant company ” has the meaning given by section 130(2) ...,\n“the claim period” has the meaning given by section 130(2) ...,\n“company” means any body corporate(except in sections 156(2A) and 169(3) ,\n“group relief” has the meaning given by section 97(2),\n“profits” means income and chargeable gains, except in so far as the context otherwise requires,\n“the surrenderable amounts” has the meaning given by section 99(7) ...,\n“surrendering company” has the meaning given by section 99(7) ...,\n“the surrender period” has the meaning given by section 99(7) ....\n(2) In this Part, except in so far as the context otherwise requires—\n(a) references to a trade include an office, and\n(b) references to carrying on a trade include holding an office.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 188(1) omitted (with effect in accordance with Sch. 4 para. 4(1) of the amending Act) by virtue of Finance Act 2022 (c. 3), Sch. 4 para. 1(8)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 188(1) omitted (with effect in accordance with Sch. 4 para. 4(1) of the amending Act) by virtue of Finance Act 2022 (c. 3), Sch. 4 para. 1(8)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 188(1) inserted (with effect in accordance with s. 31(4) of the amending Act) by Finance Act 2013 (c. 29), s. 31(3)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 188(1) substituted (with effect in accordance with s. 40(4) of the amending Act) by Finance Act 2014 (c. 26), s. 40(3)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 188(1) omitted (with effect in accordance with Sch. 4 para. 4(1) of the amending Act) by virtue of Finance Act 2022 (c. 3), Sch. 4 para. 1(8)(c)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 188(1) omitted (with effect in accordance with Sch. 4 para. 4(1) of the amending Act) by virtue of Finance Act 2022 (c. 3), Sch. 4 para. 1(8)(d)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 188(1) omitted (with effect in accordance with Sch. 4 para. 4(1) of the amending Act) by virtue of Finance Act 2022 (c. 3), Sch. 4 para. 1(8)(e)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/188",
    "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."
}