{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-770",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-770.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/770",
  "kind": "section",
  "number": "770",
  "heading": "Exceptions: preliminary",
  "text": "(1) Sections 771 to 773 make provision for finance arrangement codes not to apply in certain circumstances.\n(2) For the purposes of those sections each of the following groups of provisions is a finance arrangement code—\n(a) sections 758 to 762 (type 1 arrangements),\n(b) sections 763 to 766 (type 2 arrangements), and\n(c) sections 767 to 769 (type 3 arrangements).",
  "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/770",
    "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."
}