{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676AA",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-676AA.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/676AA",
  "kind": "section",
  "number": "676AA",
  "heading": "Introduction to Chapter",
  "text": "(1) This Chapter applies if conditions 1 and 2 are met.\n(2) Condition 1 is that on or after 1 April 2017 there is a change in the ownership of a company (“the transferred company”).\n(3) Condition 2 is that a major change in the business of the transferred company or a co-transferred company occurs within the required period but not before 1 April 2017.\n(4) The required period is—\n(a) for the purposes of section 676AF, any period beginning no more than 3 years before the change in ownership occurs which is a period of 5 years in which that change occurs,\n(b) for the purposes of sections 676AG to 676AK, the period of 8 years beginning 3 years before the change in ownership.\n(5) In this Chapter—\n“the change in ownership” means the change in ownership mentioned in subsection (2);\n“the transferred company” has the meaning given by subsection (2);\n“trade” includes an office.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 14 Ch. 2A inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 75"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/676AA",
    "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."
}