{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357EE",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-357EE.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/357EE",
  "kind": "section",
  "number": "357EE",
  "heading": "Transfer of a trade between group members",
  "text": "(1) This section applies where—\n(a) there is a set-off amount in relation to a trade of a company for an accounting period,\n(b) the company is a member of a group,\n(c) the company ceases to carry on the trade, and\n(d) another company (“the transferee”) that is a member of the group begins to carry on that trade.\n(2) For the purposes of this Chapter an amount equal to the set-off amount is to become, or be added to, the set-off amount in relation to the trade of the transferee for the accounting period in which the transferee begins to carry on the trade.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 8A inserted (with effect in accordance with Sch. 2 paras. 7, 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 2 para. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/357EE",
    "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."
}