{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-839",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-839.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/839",
  "kind": "section",
  "number": "839",
  "heading": "Deduction ... not to exceed commercial rent",
  "text": "(1) Subsection (3) applies to the calculation of the amount to be taken into account as mentioned in section 835(2)(c) or 836(2)(c) in respect of the non-excluded element of the payment within section 835(2) or 836(2).\n(2) For the purposes of this section the non-excluded element of a payment is the element of the payment not excluded under section 843 (service charges etc).\n(3) The amount of the payment to be taken into account must not exceed the commercial rent for the period for which the payment is made (see section 844 or 845).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 839(1) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 226(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 839(3) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 226(3)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 839 heading omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 226(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/839",
    "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."
}