{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356JNA",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-356JNA.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/356JNA",
  "kind": "section",
  "number": "356JNA",
  "heading": "Licensed sub-areas",
  "text": "Where any person is entitled to a share of equity in a licensed area which relates to part only of that area—\n(a) that part is referred to in this Chapter as a “licensed sub-area”, and\n(b) the share of equity is referred to in this Chapter as a share of equity in the licensed sub-area,\nand references to a licensee in a licensed sub-area are to be interpreted accordingly.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 8 Ch. 9 inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 13 para. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/356JNA",
    "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."
}