{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-442",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-442.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/442",
  "kind": "section",
  "number": "442",
  "heading": "Particular types of company",
  "text": "A company is not to be treated as a close company if—\n(a) it is non-UK resident,\n(b) it is a registered society , or\n(c) it is a building society.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Act substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), Sch. 4 para. 156 (with Sch. 5)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 442(a) applied (with modifications) (9.12.2021) by S.I. 2006/964, reg. 9A(8H) (as inserted by The Authorised Investment Funds (Tax) (Amendment) Regulations 2021 (S.I. 2021/1270), regs. 1, 3(1))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/442",
    "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."
}