{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-705A",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-705A.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/705A",
  "kind": "section",
  "number": "705A",
  "heading": "Introduction to Chapter",
  "text": "(1) This Chapter applies where there is a change in the ownership of a shell company.\n(2) In this Chapter—\n“the change in ownership” means the change in ownership mentioned in subsection (1);\n“the company” means the company mentioned in subsection (1);\n“shell company” means a company that—\n(a)is not carrying on a trade,\n(b)is not a company with investment business, and\n(c)is not carrying on a UK property business.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 14 Ch. 5A inserted (with effect in accordance with Sch. 13 para. 3 of the amending Act) by Finance Act 2013 (c. 29), Sch. 13 para. 1(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/705A",
    "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."
}