{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-2",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-2.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/2",
  "kind": "section",
  "number": "2",
  "heading": "Overview of Part",
  "text": "(1) This Part contains provisions that relate to the calculation of the corporation tax chargeable on a company's profits of an accounting period.\n(2) Chapter 2 is about the rates at which corporation tax on profits is charged.\n(3) Chapter 3 is about ascertaining the amount of a company's profits of an accounting period to which the rates of corporation tax applicable to the company are applied.\n(4) Chapter 4 makes provision about the currency in which a company must calculate and express its profits for corporation tax purposes.\n(5) For provision about the calculation of the corporation tax payable for an accounting period see paragraph 8 of Schedule 18 to FA 1998.",
  "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/2",
    "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."
}