{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-676AB",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-676AB.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/676AB",
  "kind": "section",
  "number": "676AB",
  "heading": "Priority of provisions of Chapters 2 and 3 over this Chapter",
  "text": "(1) If and so far as —\n(a) a relevant provision of this Chapter, and\n(b) a relevant provision of Chapter 2 or 3,\nwould each (if the other provision were ignored) apply in relation to the same loss or other amount, the relevant provision of this Chapter does not apply in relation to that amount.\n(2) In this section “relevant provision”—\n(a) in relation to this Chapter means any of the provisions of sections 676AF to 676AK;\n(b) in relation to Chapters 2 and 3 means any of the provisions of sections 674 and 679 to 683.",
  "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/676AB",
    "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."
}