{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZZ",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZZ.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/269ZZ",
  "kind": "section",
  "number": "269ZZ",
  "heading": "Company tax return to specify amount of deductions allowance",
  "text": "(1) A company's tax return for an accounting period must specify—\n(a) the amount of the company's deductions allowance for the period,\n(aa) if section 269ZWA (increase of deductions allowance for insolvent companies) applies, what that amount would be without the increase provided for by subsection (2) of that section, and\n(b) if section 269ZX (increase of deductions allowance in connection with onerous or impaired leases) applies, what that amount would be without the increase provided for by subsection (3) of that section.\n(2) But subsection (1) applies only if the company makes for the accounting period a deduction to which section 269ZB(2), 269ZBA(2), 269ZC(2), 269ZD(2) or 269ZFC(2) applies.",
  "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. 269ZZ(1)(aa) inserted (with effect in relation to accounting periods beginning on or after 1.4.2020) by Finance Act 2020 (c. 14), Sch. 4 paras. 9, 42 (with Sch. 4 paras. 43-46)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 269ZZ(1)(b) substituted (with effect in accordance with s. 30(17)-(19) of the amending Act) by Finance Act 2022 (c. 3), s. 30(15)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in s. 269ZZ(2) inserted (with effect in relation to accounting periods beginning on or after 1.4.2020) by Finance Act 2020 (c. 14), Sch. 4 paras. 34(a), 42 (with Sch. 4 paras. 43-46)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 269ZZ(2) substituted (with effect in relation to accounting periods beginning on or after 1.4.2020) by Finance Act 2020 (c. 14), Sch. 4 paras. 34(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/269ZZ",
    "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."
}