{
  "url": "https://openlegislation.uk/draft-risk-transformation-tax-regulations-2017/regulation-9",
  "json_url": "https://openlegislation.uk/draft-risk-transformation-tax-regulations-2017/regulation-9.json",
  "legislation": "ukdsi/2017/9780111160541",
  "legislation_title": "The Risk Transformation (Tax) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/draft-risk-transformation-tax-regulations-2017",
  "path": "regulation/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Application of the Corporation Tax Acts",
  "text": "Sections 171 (transfers within a group) and 171A (election to reallocate gain or loss) of TCGA 1992 do not apply if “company B” in subsection (1) of each of those sections is a qualifying transformer vehicle.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 12; section 171 was relevantly amended by paragraph 2 of Schedule 29 to the Finance Act 2000 (c. 17); section 171A was substituted by paragraph 1 of Schedule 12 to the Finance Act 2009 (c. 10)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2017/9780111160541/regulation/9",
    "retrieved_at": "2026-10-30T15:06:05.442693+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."
}