{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-883",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-883.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/883",
  "kind": "section",
  "number": "883",
  "heading": "Capital sum",
  "text": "For the purposes of this Chapter a capital sum is any sum of money, or any money's worth, except so far as it or any part of it—\n(a) is to be treated for corporation tax purposes as a receipt to be taken into account in calculating the profits or losses of a trade, or\n(b) is (apart from this Chapter) chargeable to corporation tax under or by virtue of any provision to which section 1173 applies (miscellaneous charges).",
  "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/883",
    "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."
}