{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-940A",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-940A.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/940A",
  "kind": "section",
  "number": "940A",
  "heading": "Overview of Chapter",
  "text": "(1) This Chapter contains rules for cases where a trade is transferred between companies within the charge to tax and certain conditions as to common ownership of the trade are met.\n(2) Section 940B explains when there is a transfer of a trade for the purposes of this Chapter.\n(3) Sections 940C to 943 contain provision about when this Chapter applies to a transfer of a trade.\n(4) Sections 943A to 950 set out the effects of this Chapter in relation to a transfer to which it applies.\n(5) Sections 951 to 953 contain supplementary provision.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 940A: s. 938 renumbered as s. 940A (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 3(1)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 940A(2) substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 3(2)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in s. 940A(3) substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 3(2)(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in s. 940A(4) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 62"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/940A",
    "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."
}