{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356H",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-356H.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/356H",
  "kind": "section",
  "number": "356H",
  "heading": "Introduction to sections 356HA and 356HB",
  "text": "(1) Sections 356HA and 356HB apply where a company (“the transferor”)—\n(a) disposes of the whole or part of its share of the equity in a licensed area that is or contains a site;\n(b) immediately before the disposal holds (unactivated) onshore allowance for the site concerned.\n(2) Each company to which a share of the equity is disposed of is referred to in section 356HB as “a transferee”.",
  "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/356H",
    "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."
}