{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZDA",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZDA.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/269ZDA",
  "kind": "section",
  "number": "269ZDA",
  "heading": "References to a company’s “deductions allowance”",
  "text": "(1) This section applies for the purposes of sections 269ZB to 269ZD and 269ZFC.\n(2) A company’s “deductions allowance” for an accounting period is to be determined in accordance with section 269ZR where, at any time in that period—\n(a) the company is a member of a group (see section 269ZZB), and\n(b) one or more other companies within the charge to corporation tax are members of that group.\n(3) Otherwise, a company’s “deductions allowance” for an accounting period is to be determined in accordance with section 269ZW.\n(4) But subsections (2) and (3) are subject to section 269ZYA (deductions allowance for company without a source of chargeable income).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 7ZA inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 16"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 269ZDA inserted (with effect in relation to accounting periods beginning on or after 1.4.2020) by Finance Act 2020 (c. 14), Sch. 4 paras. 28, 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/269ZDA",
    "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."
}