{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-444",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-444.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/444",
  "kind": "section",
  "number": "444",
  "heading": "Companies involved with non-close companies",
  "text": "(1) A company is not to be treated as a close company if condition A or B is met.\n(2) Condition A is that the company—\n(a) is controlled by one or more companies none of which is a close company, and\n(b) cannot be treated as a close company except by taking, as one of the 5 or fewer participators requisite for its being so treated, a company which is not a close company.\n(3) Condition B is that the company—\n(a) would not be a close company were it not for paragraph (a) of section 439(3) or paragraph (d) of section 450(3), and\n(b) would not be a close company if the references in those paragraphs to participators did not include loan creditors which are companies other than close companies.\n(4) References in subsections (2) and (3) to a close company include a company which, if UK resident, would be a close company.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/444",
    "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."
}