{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357XI",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-357XI.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/357XI",
  "kind": "section",
  "number": "357XI",
  "heading": "Power to make provision about meaning of “back-office activities”",
  "text": "(1) The Treasury may by regulations make provision about the meaning of “back-office activities” for the purposes of this Part.\n(2) Regulations under this section may, in particular—\n(a) specify activities that are, or are not, back-office activities, or\n(b) specify circumstances in which activities are, or are not, to be regarded as back-office activities.\n(3) Regulations under this section—\n(a) may make different provision for different purposes;\n(b) may make incidental, supplemental, consequential and transitional provision and savings.",
  "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/357XI",
    "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."
}