{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-332KA",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-332KA.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/332KA",
  "kind": "section",
  "number": "332KA",
  "heading": "Other definitions",
  "text": "In this Chapter (except where otherwise specified)—\n“adjusted ring fence profits”, in relation to a company and an accounting period, is to be read in accordance with section 330ZA;\n“cumulative total amount of activated allowance” has the meaning given by section 332E(2);\n“investment allowance” has the meaning given by section 332C(2);\n“licence” has the same meaning as in Part 1 of OTA 1975 (see section 12(1) of that Act);\n“licensee” has the same meaning as in Part 1 of OTA 1975;\n“relevant income”, in relation to a qualifying oil field and an accounting period, has the meaning given by section 332F(3).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 8 Ch. 6A inserted (with effect in accordance with Sch. 12 para. 5 7 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 12 para. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/332KA",
    "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."
}