{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-35",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-35.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/35",
  "kind": "section",
  "number": "35",
  "heading": "Overview of Part",
  "text": "(1) This Part provides corporation tax relief for—\n(a) losses made in a trade (see Chapter 2 as well as the restrictions on relief in Chapter 3 relating to limited partnerships and limited liability partnerships),\n(b) losses made in a UK property business or overseas property business (see Chapter 4),\n(c) losses made on a disposal of certain shares (see Chapter 5), and\n(d) losses made in certain miscellaneous transactions (see Chapter 6).\n(2) This Part also provides for the reduction of available relief if there is a write-off of government investment in a company (see Chapter 7).\n(3) For rules about the calculation of losses for the purposes of this Part, see—\n(a) section 47 of CTA 2009 (losses of a trade calculated on same basis as profits), and\n(b) section 210 of CTA 2009 (which applies section 47 of that Act, so that losses of a UK property business or overseas property business are calculated on the same basis as profits).\n(4) See also Part 17 of CTA 2009 for rules about how to calculate the losses of a company that is a partner in a partnership.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/35",
    "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."
}