{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269CN",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-269CN.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/269CN",
  "kind": "section",
  "number": "269CN",
  "heading": "Other definitions",
  "text": "In this Chapter—\n“banking company” has the meaning given by section 269B;\n“building society” has the same meaning as in the Building Societies Act 1986 except that it also includes a bank established under the Savings Bank (Scotland) Act 1819;\n“company tax return” has the same meaning as in Schedule 18 to FA 1998;\n“group” has the meaning given by section 269BD;\n“HMRC” means Her Majesty's Revenue and Customs;\n“partnership” includes—\n(a)a limited liability partnership, and\n(b)an entity established under the law of a territory outside the United Kingdom of a similar character to a partnership,\nand “member”, in relation to a partnership, is to be read accordingly;\n“pre-2015 carried-forward management expenses” has the meaning given by section 269CC(4);\n“pre-2015 carried-forward non-trading deficit” has the meaning given by section 269CB(4);\n“pre-2015 carried-forward trading loss” has the meaning given by section 269CA(4);\n“relevant carried-forward loss” means—\n(a)a pre-2015 carried-forward trading loss,\n(b)a pre-2015 carried-forward non-trading deficit, or\n(c)any pre-2015 carried-forward management expenses;\n...\n“relevant profits”, in relation to a company, has the meaning given by section 269ZFA ;\n“relevant regulated activity” has the meaning given by section 269BB;\n“relevant trading profits”, in relation to a company, has the meaning given by section 269ZF(1);\n“start-up period”, in relation to a company, has the meaning given by section 269CG.\n“total relevant non-trading profits”, in relation to a company, has the meaning given by section 269ZF(2B).",
  "extent": "E+W+S+N.I.",
  "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 269CN inserted (retrospective to 1.4.2015) by Finance (No. 2) Act 2015 (c. 33), s. 19(1)(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 269CN omitted (with effect in relation to accounting periods beginning on or after 1.4.2020 of the amending Act) by virtue of Finance Act 2020 (c. 14), Sch. 4 paras. 38(a), 42 (with Sch. 4 paras. 43-46)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 269CN substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 22(3)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in s. 269CN substituted (with effect in accordance with Sch. 10 para. 32 of the amending Act) by Finance Act 2019 (c. 1), Sch. 10 para. 14"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 269CN substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 22(4)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 269CN inserted (with effect in relation to accounting periods beginning on or after 1.4.2020 of the amending Act) by Finance Act 2020 (c. 14), Sch. 4 paras. 38(b), 42 (with Sch. 4 paras. 43-46)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/269CN",
    "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."
}