{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357OP",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-357OP.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/357OP",
  "kind": "section",
  "number": "357OP",
  "heading": "Interpretation of Chapter",
  "text": "In this Chapter—\n“the commencement day” has the meaning given by section 357OH(2);\n“the Northern Ireland element”, in relation to a realisation credit or realisation debit, is to be read in accordance with section 357OE;\n“Northern Ireland intangibles credits” means credits brought into account under Part 8 of CTA 2009 that are in accordance with section 357OB(2)(a) or (3) or section 357OC(2) Northern Ireland intangibles credits;\n“Northern Ireland intangibles debits” means debits brought into account under Part 8 of CTA 2009 that are in accordance with section 357OB(2)(b) or (4) or section 357OC(3) Northern Ireland intangibles debits;\n“pre-commencement asset” has the meaning given by section 357OH;\n“realisation credit” and “realisation debit” are to be read in accordance with section 357OD;\n“roll-over relief” has the meaning given by section 357OE.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 8B inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/357OP",
    "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."
}