{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269CG",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-269CG.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/269CG",
  "kind": "section",
  "number": "269CG",
  "heading": "The “start-up period”",
  "text": "(1) In this Chapter the “start-up period”, in relation to a company (“company C”), means the period of 5 years beginning with the day on which company C first begins to carry on a relevant regulated activity (“the start-up day”).\nThis is subject to the following provisions of this section.\n(2) If on the start-up day—\n(a) company C is a member of a group,\n(b) there are one or more other members of the group that have carried on a relevant regulated activity while a member of the group, and\n(c) none of those members first began to carry on such an activity more than 5 years before the start-up day,\ncompany C's start-up period is the period beginning with the start-up day and ending with the relevant group period.\n(3) The “relevant group period”, in relation to a group, means the period of 5 years beginning with the earliest day on which any member of the group first began to carry on a relevant regulated activity.\n(4) If on the start-up day—\n(a) company C is a member of a group,\n(b) there are one or more other members of the group that have carried on a relevant regulated activity while a member of the group, and\n(c) any of those members first began to carry on such an activity more than 5 years before the start-up day,\ncompany C does not have a start-up period.\n(5) This subsection applies if—\n(a) on a day falling within company C's start-up period (“the relevant day”), company C becomes a member of a group,\n(b) one or more of the members of the group which on the relevant day carry on a relevant regulated activity first began to do so before the beginning of company C's start-up period, and\n(c) the relevant regulated activities carried on by company C do not form a significant proportion of the relevant regulated activities carried on immediately after the relevant day by the members of the group as a whole.\n(6) Where subsection (5) applies, company C's start-up period—\n(a) in the case where any of the members of the group first began to carry on a relevant regulated activity more than 5 years before the relevant day, ends immediately before the relevant day;\n(b) in any other case, ends with the relevant group period.\n(7) This subsection applies if—\n(a) on a day falling within company C's start-up period (“the relevant day”), another company that carries on a relevant regulated activity (“the new member”) becomes a member of a group of which company C is a member,\n(b) the new member first began to carry on a relevant regulated activity before the beginning of company C's start-up period, and\n(c) the relevant regulated activities carried on by the new member form a significant proportion of the relevant regulated activities carried on immediately after the relevant day by the members of the group as a whole.\n(8) Where subsection (7) applies, company C's start-up period—\n(a) in the case where the new member first began to carry on a relevant regulated activity more than 5 years before the relevant day, ends immediately before the relevant day;\n(b) in any other case, ends with the relevant group period.\n(9) Any reference in this section to being, or becoming, a member of a group includes a reference to being, or becoming, a member of a partnership; and references to the “relevant group period” are to be read accordingly.\n(10) Section 269CL contains provision for determining when a company first begins to carry on a relevant regulated activity.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 7A inserted (with effect in accordance with Sch. 2 para. 7-9 of the amending Act) by Finance Act 2015 (c. 11), Sch. 2 para. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/269CG",
    "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."
}