{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-477",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-477.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/477",
  "kind": "section",
  "number": "477",
  "heading": "Gifts of money from companies: exemption",
  "text": "(1) A gift of a sum of money that a body receives from a company is not taken into account in calculating total profits if the body receiving the gift qualifies as a scientific research association for the relevant accounting period.\n(2) The exemption under subsection (1) requires a claim.\n(3) In subsection (1) “the relevant accounting period” means the accounting period for which the exemption is to be claimed.\n(4) In the case of a body which qualifies as a scientific research association and is also a charitable company, this section applies instead of section 473.",
  "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/477",
    "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."
}