{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356DA",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-356DA.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/356DA",
  "kind": "section",
  "number": "356DA",
  "heading": "Carrying forward of activated allowance",
  "text": "(1) This section applies where, in the case of a company and an accounting period—\n(a) the cumulative total amount of activated allowance (see section 356D(2)), is greater than\n(b) the adjusted ring fence profits.\n(2) The difference is carried forward to the next accounting period.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 8 Ch. 8 inserted (with effect in accordance with Sch. 15 paras. 6(1), 9(2) of the amending Act) by Finance Act 2014 (c. 26), Sch. 15 para. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/356DA",
    "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."
}