{
  "url": "https://openlegislation.uk/finance-act-2009",
  "json_url": "https://openlegislation.uk/finance-act-2009.json",
  "id": "ukpga/2009/10",
  "title": "Finance Act 2009",
  "long_title": "An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.",
  "citation": "2009 c. 10",
  "type": "ukpga",
  "year": "2009",
  "number": "10",
  "version": "current",
  "date": "2009-07-21",
  "revised": true,
  "valid_from": "2026-10-02",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 41,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-2009/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Charges, rates, allowances, etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1/crossheading/income-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Income tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Charge and main rates for 2009-10",
      "url": "https://openlegislation.uk/finance-act-2009/section-1",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Basic rate limit for 2009-10",
      "url": "https://openlegislation.uk/finance-act-2009/section-2",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Personal allowance for 2009-10 for those aged under 65",
      "url": "https://openlegislation.uk/finance-act-2009/section-3",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax"
    },
    {
      "path": "section/4",
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      "number": "4",
      "heading": "Reduction of personal allowance for those with income exceeding £100,000",
      "url": "https://openlegislation.uk/finance-act-2009/section-4",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax"
    },
    {
      "path": "section/5",
      "kind": "section",
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      "heading": "Abolition of personal reliefs for non-residents",
      "url": "https://openlegislation.uk/finance-act-2009/section-5",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax"
    },
    {
      "path": "section/6",
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      "heading": "Additional rate, dividend additional rate, trust rates and pension tax rates",
      "url": "https://openlegislation.uk/finance-act-2009/section-6",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax"
    },
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      "path": "part/1/crossheading/corporation-tax",
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      "heading": "Corporation tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/7",
      "kind": "section",
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      "heading": "Charge and main rates for financial year 2010",
      "url": "https://openlegislation.uk/finance-act-2009/section-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/corporation-tax"
    },
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      "path": "section/8",
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      "heading": "Small companies' rates and fractions for financial year 2009",
      "url": "https://openlegislation.uk/finance-act-2009/section-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/corporation-tax"
    },
    {
      "path": "part/1/crossheading/value-added-tax",
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      "heading": "Value added tax",
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      "parent": "part/1"
    },
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      "path": "section/9",
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      "heading": "Extension of reduced standard rate and anti-avoidance provision",
      "url": "https://openlegislation.uk/finance-act-2009/section-9",
      "extent": null,
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      "parent": "part/1/crossheading/value-added-tax"
    },
    {
      "path": "part/1/crossheading/stamp-duty-land-tax",
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      "heading": "Stamp duty land tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Thresholds for residential property",
      "url": "https://openlegislation.uk/finance-act-2009/section-10",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/stamp-duty-land-tax"
    },
    {
      "path": "part/1/crossheading/alcohol-and-tobacco-duties",
      "kind": "crossheading",
      "number": null,
      "heading": "Alcohol and tobacco duties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Rates of alcoholic liquor duty",
      "url": "https://openlegislation.uk/finance-act-2009/section-11",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/alcohol-and-tobacco-duties"
    },
    {
      "path": "section/12",
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      "number": "12",
      "heading": "Rates of tobacco products duty",
      "url": "https://openlegislation.uk/finance-act-2009/section-12",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/alcohol-and-tobacco-duties"
    },
    {
      "path": "part/1/crossheading/vehicle-excise-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Vehicle excise duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "Rates for 2009-10",
      "url": "https://openlegislation.uk/finance-act-2009/section-13",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/vehicle-excise-duty"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Rates from April 2010",
      "url": "https://openlegislation.uk/finance-act-2009/section-14",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/vehicle-excise-duty"
    },
    {
      "path": "part/1/crossheading/fuel-duties",
      "kind": "crossheading",
      "number": null,
      "heading": "Fuel duties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Rates and rebates from Spring 2009",
      "url": "https://openlegislation.uk/finance-act-2009/section-15",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/fuel-duties"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Rates and rebates from September 2009",
      "url": "https://openlegislation.uk/finance-act-2009/section-16",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/fuel-duties"
    },
    {
      "path": "part/1/crossheading/other-environmental-taxes-and-duties",
      "kind": "crossheading",
      "number": null,
      "heading": "Other environmental taxes and duties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Rates of air passenger duty",
      "url": "https://openlegislation.uk/finance-act-2009/section-17",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/other-environmental-taxes-and-duties"
    },
    {
      "path": "section/18",
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      "number": "18",
      "heading": "Standard rate of landfill tax",
      "url": "https://openlegislation.uk/finance-act-2009/section-18",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/other-environmental-taxes-and-duties"
    },
    {
      "path": "part/1/crossheading/gambling-duties",
      "kind": "crossheading",
      "number": null,
      "heading": "Gambling duties",
      "url": null,
      "extent": null,
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      "parent": "part/1"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Rates of gaming duty",
      "url": "https://openlegislation.uk/finance-act-2009/section-19",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/gambling-duties"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Bingo duty",
      "url": "https://openlegislation.uk/finance-act-2009/section-20",
      "extent": null,
      "status": "repealed",
      "parent": "part/1/crossheading/gambling-duties"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Amounts of duty on amusement machine licences",
      "url": "https://openlegislation.uk/finance-act-2009/section-21",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/gambling-duties"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Provisions affecting amount of amusement machine licence duty",
      "url": "https://openlegislation.uk/finance-act-2009/section-22",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/gambling-duties"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Income tax, corporation tax and capital gains tax",
      "url": null,
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      "status": null,
      "parent": null
    },
    {
      "path": "part/2/crossheading/support-for-business",
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      "heading": "Support for business",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Temporary extension of loss carry back provisions",
      "url": "https://openlegislation.uk/finance-act-2009/section-23",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/support-for-business"
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "First-year capital allowances for expenditure in 2009-2010",
      "url": "https://openlegislation.uk/finance-act-2009/section-24",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/support-for-business"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "Agreements to forgo tax reliefs",
      "url": "https://openlegislation.uk/finance-act-2009/section-25",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/support-for-business"
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": "Contaminated and derelict land",
      "url": "https://openlegislation.uk/finance-act-2009/section-26",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/support-for-business"
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": "Venture capital schemes",
      "url": "https://openlegislation.uk/finance-act-2009/section-27",
      "extent": null,
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      "parent": "part/2/crossheading/support-for-business"
    },
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      "path": "section/28",
      "kind": "section",
      "number": "28",
      "heading": "Group relief: preference shares",
      "url": "https://openlegislation.uk/finance-act-2009/section-28",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/2/crossheading/support-for-business"
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": "Sale of lessor companies etc: reforms",
      "url": "https://openlegislation.uk/finance-act-2009/section-29",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/2/crossheading/support-for-business"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": "Tax relief for business expenditure on cars and motor cycles",
      "url": "https://openlegislation.uk/finance-act-2009/section-30",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/support-for-business"
    },
    {
      "path": "section/31",
      "kind": "section",
      "number": "31",
      "heading": "Reallocation of chargeable gain or loss within a group",
      "url": "https://openlegislation.uk/finance-act-2009/section-31",
      "extent": null,
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      "parent": "part/2/crossheading/support-for-business"
    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": "Stock lending: chargeable gains in event of insolvency etc of borrower",
      "url": "https://openlegislation.uk/finance-act-2009/section-32",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/support-for-business"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": "FSCS payments representing interest",
      "url": "https://openlegislation.uk/finance-act-2009/section-33",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/support-for-business"
    },
    {
      "path": "part/2/crossheading/foreign-profits-etc",
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      "heading": "Foreign profits etc",
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    },
    {
      "path": "section/34",
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      "heading": "Corporation tax treatment of company distributions received",
      "url": "https://openlegislation.uk/finance-act-2009/section-34",
      "extent": null,
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      "path": "section/35",
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      "heading": "Tax treatment of financing costs and income",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/2/crossheading/foreign-profits-etc"
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    {
      "path": "section/36",
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      "number": "36",
      "heading": "Controlled foreign companies",
      "url": "https://openlegislation.uk/finance-act-2009/section-36",
      "extent": null,
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      "parent": "part/2/crossheading/foreign-profits-etc"
    },
    {
      "path": "section/37",
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      "number": "37",
      "heading": "International movement of capital",
      "url": "https://openlegislation.uk/finance-act-2009/section-37",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/foreign-profits-etc"
    },
    {
      "path": "section/38",
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      "number": "38",
      "heading": "Corporation tax: foreign currency accounting",
      "url": "https://openlegislation.uk/finance-act-2009/section-38",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/2/crossheading/foreign-profits-etc"
    },
    {
      "path": "section/39",
      "kind": "section",
      "number": "39",
      "heading": "Certain distributions of offshore funds taxed as interest",
      "url": "https://openlegislation.uk/finance-act-2009/section-39",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/foreign-profits-etc"
    },
    {
      "path": "section/40",
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      "number": "40",
      "heading": "Income tax credits for foreign distributions",
      "url": "https://openlegislation.uk/finance-act-2009/section-40",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/foreign-profits-etc"
    },
    {
      "path": "part/2/crossheading/loan-relationships-and-derivatives",
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      "heading": "Loan relationships and derivatives",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/41",
      "kind": "section",
      "number": "41",
      "heading": "Loan relationships involving connected parties",
      "url": "https://openlegislation.uk/finance-act-2009/section-41",
      "extent": null,
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      "parent": "part/2/crossheading/loan-relationships-and-derivatives"
    },
    {
      "path": "section/42",
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      "number": "42",
      "heading": "Release of trade etc debts",
      "url": "https://openlegislation.uk/finance-act-2009/section-42",
      "extent": null,
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      "parent": "part/2/crossheading/loan-relationships-and-derivatives"
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      "path": "section/43",
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      "number": "43",
      "heading": "Foreign exchange matching: anti-avoidance",
      "url": "https://openlegislation.uk/finance-act-2009/section-43",
      "extent": null,
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      "parent": "part/2/crossheading/loan-relationships-and-derivatives"
    },
    {
      "path": "part/2/crossheading/collective-investment",
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      "number": null,
      "heading": "Collective investment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/44",
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      "number": "44",
      "heading": "Tax treatment of participants in offshore funds",
      "url": "https://openlegislation.uk/finance-act-2009/section-44",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/crossheading/collective-investment"
    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": "Power to enable dividends of investment trusts to be taxed as interest",
      "url": "https://openlegislation.uk/finance-act-2009/section-45",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/crossheading/collective-investment"
    },
    {
      "path": "part/2/crossheading/insurance-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Insurance etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": "Insurance companies",
      "url": "https://openlegislation.uk/finance-act-2009/section-46",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/2/crossheading/insurance-etc"
    },
    {
      "path": "section/47",
      "kind": "section",
      "number": "47",
      "heading": "Equalisation reserves for Lloyd's corporate and partnership members",
      "url": "https://openlegislation.uk/finance-act-2009/section-47",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/insurance-etc"
    },
    {
      "path": "part/2/crossheading/simplification",
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      "number": null,
      "heading": "Simplification",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": "Disguised interest",
      "url": "https://openlegislation.uk/finance-act-2009/section-48",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/simplification"
    },
    {
      "path": "section/49",
      "kind": "section",
      "number": "49",
      "heading": "Transfer of income streams",
      "url": "https://openlegislation.uk/finance-act-2009/section-49",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/simplification"
    },
    {
      "path": "section/50",
      "kind": "section",
      "number": "50",
      "heading": "SAYE schemes",
      "url": "https://openlegislation.uk/finance-act-2009/section-50",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/simplification"
    },
    {
      "path": "part/2/crossheading/residence-and-domicile",
      "kind": "crossheading",
      "number": null,
      "heading": "Residence and domicile",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/51",
      "kind": "section",
      "number": "51",
      "heading": "Remittance basis",
      "url": "https://openlegislation.uk/finance-act-2009/section-51",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/residence-and-domicile"
    },
    {
      "path": "section/52",
      "kind": "section",
      "number": "52",
      "heading": "Exemption for certain non-domiciled persons",
      "url": "https://openlegislation.uk/finance-act-2009/section-52",
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      "kind": "crossheading",
      "number": null,
      "heading": "Company tax returns",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/3"
    },
    {
      "path": "schedule/15/paragraph/23",
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      "heading": null,
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      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/3/crossheading/company-tax-returns"
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    {
      "path": "schedule/15/part/3/crossheading/power-to-make-regulations-about-statement-of-allocated-disallowances",
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      "heading": "Power to make regulations about statement of allocated disallowances",
      "url": null,
      "extent": null,
      "status": null,
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    {
      "path": "schedule/15/paragraph/24",
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      "extent": null,
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      "parent": "schedule/15/part/3/crossheading/power-to-make-regulations-about-statement-of-allocated-disallowances"
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    {
      "path": "schedule/15/part/3/crossheading/failure-of-reporting-body-to-submit-statement-of-allocated-disallowances",
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      "number": null,
      "heading": "Failure of reporting body to submit statement of allocated disallowances",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/3"
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    {
      "path": "schedule/15/paragraph/25",
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      "heading": "Powers to make regulations in relation to reductions required under paragraph 25",
      "url": null,
      "extent": null,
      "status": null,
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    {
      "path": "schedule/15/paragraph/26",
      "kind": "paragraph",
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      "path": "schedule/15/part/4",
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      "extent": null,
      "status": null,
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    {
      "path": "schedule/15/part/4/crossheading/application-of-part-and-meaning-of-total-disallowed-amount",
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      "heading": "Application of Part and meaning of “total disallowed amount”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/4"
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    {
      "path": "schedule/15/paragraph/27",
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      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-27",
      "extent": null,
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      "path": "schedule/15/part/4/crossheading/meaning-of-company-to-which-this-part-applies",
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      "heading": "Meaning of “company to which this Part applies”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/4"
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    {
      "path": "schedule/15/paragraph/28",
      "kind": "paragraph",
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      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-28",
      "extent": null,
      "status": "repealed",
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    {
      "path": "schedule/15/part/4/crossheading/appointment-of-authorised-company-for-relevant-period-of-account",
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      "number": null,
      "heading": "Appointment of authorised company for relevant period of account",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/4"
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    {
      "path": "schedule/15/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-29",
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      "parent": "schedule/15/part/4/crossheading/appointment-of-authorised-company-for-relevant-period-of-account"
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      "path": "schedule/15/part/4/crossheading/meaning-of-the-reporting-body",
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      "heading": "Meaning of “the reporting body”",
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      "parent": "schedule/15/part/4"
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    {
      "path": "schedule/15/paragraph/30",
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      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-30",
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      "parent": "schedule/15/part/4/crossheading/meaning-of-the-reporting-body"
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      "path": "schedule/15/part/4/crossheading/statement-of-allocated-exemptions-submission",
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      "number": null,
      "heading": "Statement of allocated exemptions: submission",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/4"
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    {
      "path": "schedule/15/paragraph/31",
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      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-31",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/4/crossheading/statement-of-allocated-exemptions-submission"
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      "path": "schedule/15/part/4/crossheading/statement-of-allocated-exemptions-submission-of-revised-statement",
      "kind": "crossheading",
      "number": null,
      "heading": "Statement of allocated exemptions: submission of revised statement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/4"
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    {
      "path": "schedule/15/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-32",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/4/crossheading/statement-of-allocated-exemptions-submission-of-revised-statement"
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    {
      "path": "schedule/15/part/4/crossheading/statement-of-allocated-exemptions-requirements",
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      "number": null,
      "heading": "Statement of allocated exemptions: requirements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/4"
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    {
      "path": "schedule/15/paragraph/33",
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      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-33",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/4/crossheading/statement-of-allocated-exemptions-requirements"
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      "path": "schedule/15/part/4/crossheading/statement-of-allocated-exemptions-effect",
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      "heading": "Statement of allocated exemptions: effect",
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      "extent": null,
      "status": null,
      "parent": "schedule/15/part/4"
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    {
      "path": "schedule/15/paragraph/34",
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      "parent": "schedule/15/part/4/crossheading/statement-of-allocated-exemptions-effect"
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      "path": "schedule/15/part/4/crossheading/company-tax-returns",
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      "heading": "Company tax returns",
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      "extent": null,
      "status": null,
      "parent": "schedule/15/part/4"
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    {
      "path": "schedule/15/paragraph/35",
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      "parent": "schedule/15/part/4/crossheading/company-tax-returns"
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    {
      "path": "schedule/15/part/4/crossheading/power-to-make-regulations-about-statement-of-allocated-exemptions",
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      "number": null,
      "heading": "Power to make regulations about statement of allocated exemptions",
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      "extent": null,
      "status": null,
      "parent": "schedule/15/part/4"
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    {
      "path": "schedule/15/paragraph/36",
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      "parent": "schedule/15/part/4/crossheading/power-to-make-regulations-about-statement-of-allocated-exemptions"
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      "path": "schedule/15/part/4/crossheading/failure-of-reporting-body-to-submit-statement-of-allocated-exemptions",
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      "heading": "Failure of reporting body to submit statement of allocated exemptions",
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    {
      "path": "schedule/15/paragraph/37",
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    {
      "path": "schedule/15/paragraph/38",
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      "path": "schedule/15/part/4/crossheading/balancing-payments-between-group-companies-no-charge-to-or-relief-from-tax",
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      "heading": "Balancing payments between group companies: no charge to, or relief from, tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/4"
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    {
      "path": "schedule/15/paragraph/39",
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      "path": "schedule/15/part/5",
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      "extent": null,
      "status": null,
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      "path": "schedule/15/part/5/crossheading/exemption-from-tax-for-certain-financing-income-received-from-certain-eea-companies",
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      "heading": "Exemption from tax for certain financing income received from certain EEA companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/5"
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    {
      "path": "schedule/15/paragraph/40",
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    {
      "path": "schedule/15/paragraph/41",
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      "status": "repealed",
      "parent": "schedule/15/part/5/crossheading/meaning-of-relevant-associate"
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      "path": "schedule/15/part/5/crossheading/meaning-of-taxresident-and-eea-territory",
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    {
      "path": "schedule/15/paragraph/42",
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      "status": "repealed",
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      "path": "schedule/15/part/5/crossheading/qualifying-eea-tax-relief-for-payment-in-the-current-period-or-a-previous-period",
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      "heading": "Qualifying EEA tax relief for payment in the current period or a previous period",
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      "extent": null,
      "status": null,
      "parent": "schedule/15/part/5"
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    {
      "path": "schedule/15/paragraph/43",
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      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/5/crossheading/qualifying-eea-tax-relief-for-payment-in-the-current-period-or-a-previous-period"
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      "path": "schedule/15/part/5/crossheading/qualifying-eea-tax-relief-for-payment-in-future-period",
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      "extent": null,
      "status": null,
      "parent": "schedule/15/part/5"
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    {
      "path": "schedule/15/paragraph/44",
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      "path": "schedule/15/part/5/crossheading/references-to-tax-of-a-territory",
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      "parent": "schedule/15/part/5"
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      "path": "schedule/15/part/5/crossheading/financing-income-amounts-of-a-company",
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      "parent": "schedule/15/part/5"
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    {
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      "path": "schedule/15/part/6",
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      "path": "schedule/15/part/6/crossheading/schemes-involving-manipulation-of-rules-in-part-2",
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      "heading": "Schemes involving manipulation of rules in Part 2",
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    {
      "path": "schedule/15/paragraph/47",
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      "status": "repealed",
      "parent": "schedule/15/part/6/crossheading/schemes-involving-manipulation-of-rules-in-part-2"
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      "path": "schedule/15/part/6/crossheading/schemes-involving-manipulation-of-rules-in-parts-3-and-4",
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      "path": "schedule/15/paragraph/48",
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    {
      "path": "schedule/15/paragraph/49",
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      "path": "schedule/15/part/6/crossheading/calculation-of-amounts",
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      "heading": "Calculation of amounts",
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    {
      "path": "schedule/15/paragraph/50",
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      "status": "repealed",
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      "path": "schedule/15/part/6/crossheading/meaning-of-carriedback-amount-and-carriedforward-amount",
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      "heading": "Meaning of “carried-back amount” and “carried-forward amount”",
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    {
      "path": "schedule/15/paragraph/51",
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      "parent": "schedule/15/part/6/crossheading/meaning-of-carriedback-amount-and-carriedforward-amount"
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    {
      "path": "schedule/15/part/6/crossheading/schemes-involving-manipulation-of-rules-in-part-5",
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      "heading": "Schemes involving manipulation of rules in Part 5",
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    {
      "path": "schedule/15/paragraph/52",
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      "status": "repealed",
      "parent": "schedule/15/part/6/crossheading/schemes-involving-manipulation-of-rules-in-part-5"
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    {
      "path": "schedule/15/part/6/crossheading/meaning-of-scheme-and-excluded-scheme",
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      "heading": "Meaning of “scheme” and “excluded scheme”",
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    {
      "path": "schedule/15/paragraph/53",
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      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-53",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/6/crossheading/meaning-of-scheme-and-excluded-scheme"
    },
    {
      "path": "schedule/15/part/7",
      "kind": "part",
      "number": "7",
      "heading": "“Financing expense amount” and “financing income amount”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/part/7/crossheading/the-financing-expense-amounts-of-a-company",
      "kind": "crossheading",
      "number": null,
      "heading": "The financing expense amounts of a company",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/7"
    },
    {
      "path": "schedule/15/paragraph/54",
      "kind": "paragraph",
      "number": "54",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-54",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/7/crossheading/the-financing-expense-amounts-of-a-company"
    },
    {
      "path": "schedule/15/part/7/crossheading/the-financing-income-amounts-of-a-company",
      "kind": "crossheading",
      "number": null,
      "heading": "The financing income amounts of a company",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/7"
    },
    {
      "path": "schedule/15/paragraph/55",
      "kind": "paragraph",
      "number": "55",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-55",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/7/crossheading/the-financing-income-amounts-of-a-company"
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    {
      "path": "schedule/15/part/7/crossheading/interpretation-of-paragraphs-54-and-55",
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      "number": null,
      "heading": "Interpretation of paragraphs 54 and 55",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/7"
    },
    {
      "path": "schedule/15/paragraph/56",
      "kind": "paragraph",
      "number": "56",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-56",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/7/crossheading/interpretation-of-paragraphs-54-and-55"
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    {
      "path": "schedule/15/part/7/crossheading/group-treasury-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Group treasury companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/7"
    },
    {
      "path": "schedule/15/paragraph/57",
      "kind": "paragraph",
      "number": "57",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-57",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/7/crossheading/group-treasury-companies"
    },
    {
      "path": "schedule/15/part/7/crossheading/real-estate-investment-trusts",
      "kind": "crossheading",
      "number": null,
      "heading": "Real estate investment trusts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/7"
    },
    {
      "path": "schedule/15/paragraph/58",
      "kind": "paragraph",
      "number": "58",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-58",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/7/crossheading/real-estate-investment-trusts"
    },
    {
      "path": "schedule/15/part/7/crossheading/companies-engaged-in-oil-extraction-activities",
      "kind": "crossheading",
      "number": null,
      "heading": "Companies engaged in oil extraction activities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/7"
    },
    {
      "path": "schedule/15/paragraph/59",
      "kind": "paragraph",
      "number": "59",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-59",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/7/crossheading/companies-engaged-in-oil-extraction-activities"
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    {
      "path": "schedule/15/part/7/crossheading/intragroup-shortterm-finance-financing-expense",
      "kind": "crossheading",
      "number": null,
      "heading": "Intra-group short-term finance: financing expense",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/7"
    },
    {
      "path": "schedule/15/paragraph/60",
      "kind": "paragraph",
      "number": "60",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-60",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/7/crossheading/intragroup-shortterm-finance-financing-expense"
    },
    {
      "path": "schedule/15/part/7/crossheading/intragroup-shortterm-finance-financing-income",
      "kind": "crossheading",
      "number": null,
      "heading": "Intra-group short-term finance: financing income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/7"
    },
    {
      "path": "schedule/15/paragraph/61",
      "kind": "paragraph",
      "number": "61",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-61",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/7/crossheading/intragroup-shortterm-finance-financing-income"
    },
    {
      "path": "schedule/15/part/7/crossheading/shortterm-loan-relationships",
      "kind": "crossheading",
      "number": null,
      "heading": "Short-term loan relationships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/7"
    },
    {
      "path": "schedule/15/paragraph/62",
      "kind": "paragraph",
      "number": "62",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-62",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/7/crossheading/shortterm-loan-relationships"
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    {
      "path": "schedule/15/part/7/crossheading/stranded-deficits-in-nontrading-loan-relationships-financing-expense",
      "kind": "crossheading",
      "number": null,
      "heading": "Stranded deficits in non-trading loan relationships: financing expense",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/7"
    },
    {
      "path": "schedule/15/paragraph/63",
      "kind": "paragraph",
      "number": "63",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-63",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/7/crossheading/stranded-deficits-in-nontrading-loan-relationships-financing-expense"
    },
    {
      "path": "schedule/15/part/7/crossheading/stranded-deficits-in-nontrading-loan-relationships-financing-income",
      "kind": "crossheading",
      "number": null,
      "heading": "Stranded deficits in non-trading loan relationships: financing income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/7"
    },
    {
      "path": "schedule/15/paragraph/64",
      "kind": "paragraph",
      "number": "64",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-64",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/7/crossheading/stranded-deficits-in-nontrading-loan-relationships-financing-income"
    },
    {
      "path": "schedule/15/part/7/crossheading/stranded-management-expenses-in-nontrading-loan-relationships-financing-expense",
      "kind": "crossheading",
      "number": null,
      "heading": "Stranded management expenses in non-trading loan relationships: financing expense",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/7"
    },
    {
      "path": "schedule/15/paragraph/65",
      "kind": "paragraph",
      "number": "65",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-65",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/7/crossheading/stranded-management-expenses-in-nontrading-loan-relationships-financing-expense"
    },
    {
      "path": "schedule/15/part/7/crossheading/stranded-management-expenses-in-nontrading-loan-relationships-financing-income",
      "kind": "crossheading",
      "number": null,
      "heading": "Stranded management expenses in non-trading loan relationships: financing income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/7"
    },
    {
      "path": "schedule/15/paragraph/66",
      "kind": "paragraph",
      "number": "66",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-66",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/7/crossheading/stranded-management-expenses-in-nontrading-loan-relationships-financing-income"
    },
    {
      "path": "schedule/15/part/7/crossheading/charities",
      "kind": "crossheading",
      "number": null,
      "heading": "Charities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/7"
    },
    {
      "path": "schedule/15/paragraph/67",
      "kind": "paragraph",
      "number": "67",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-67",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/7/crossheading/charities"
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    {
      "path": "schedule/15/part/7/crossheading/educational-and-public-bodies",
      "kind": "crossheading",
      "number": null,
      "heading": "Educational and public bodies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/7"
    },
    {
      "path": "schedule/15/paragraph/68",
      "kind": "paragraph",
      "number": "68",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-68",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/7/crossheading/educational-and-public-bodies"
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    {
      "path": "schedule/15/part/7/crossheading/interpretation-of-paragraphs-57-to-68",
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      "number": null,
      "heading": "Interpretation of paragraphs 57 to 68",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/7"
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    {
      "path": "schedule/15/paragraph/69",
      "kind": "paragraph",
      "number": "69",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-69",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/7/crossheading/interpretation-of-paragraphs-57-to-68"
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      "path": "schedule/15/part/8",
      "kind": "part",
      "number": "8",
      "heading": "The “tested expense amount” and “tested income amount”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15"
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    {
      "path": "schedule/15/part/8/crossheading/the-tested-expense-amount",
      "kind": "crossheading",
      "number": null,
      "heading": "The tested expense amount",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/8"
    },
    {
      "path": "schedule/15/paragraph/70",
      "kind": "paragraph",
      "number": "70",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-70",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/8/crossheading/the-tested-expense-amount"
    },
    {
      "path": "schedule/15/part/8/crossheading/the-tested-income-amount",
      "kind": "crossheading",
      "number": null,
      "heading": "The tested income amount",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/8"
    },
    {
      "path": "schedule/15/paragraph/71",
      "kind": "paragraph",
      "number": "71",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-71",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/8/crossheading/the-tested-income-amount"
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    {
      "path": "schedule/15/part/8/crossheading/companies-with-net-financing-deduction-or-net-financing-income-that-is-small",
      "kind": "crossheading",
      "number": null,
      "heading": "Companies with net financing deduction or net financing income that is small",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/8"
    },
    {
      "path": "schedule/15/paragraph/72",
      "kind": "paragraph",
      "number": "72",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-72",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/8/crossheading/companies-with-net-financing-deduction-or-net-financing-income-that-is-small"
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    {
      "path": "schedule/15/part/9",
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      "number": "9",
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      "extent": null,
      "status": null,
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    {
      "path": "schedule/15/part/9/crossheading/the-available-amount",
      "kind": "crossheading",
      "number": null,
      "heading": "The available amount",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/9"
    },
    {
      "path": "schedule/15/paragraph/73",
      "kind": "paragraph",
      "number": "73",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-73",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/9/crossheading/the-available-amount"
    },
    {
      "path": "schedule/15/part/9/crossheading/group-members-with-income-from-oil-extraction-subject-to-particular-tax-treatment-in-uk",
      "kind": "crossheading",
      "number": null,
      "heading": "Group members with income from oil extraction subject to particular tax treatment in UK",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/9"
    },
    {
      "path": "schedule/15/paragraph/74",
      "kind": "paragraph",
      "number": "74",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-74",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/9/crossheading/group-members-with-income-from-oil-extraction-subject-to-particular-tax-treatment-in-uk"
    },
    {
      "path": "schedule/15/part/9/crossheading/group-members-with-income-from-shipping-subject-to-particular-tax-treatment-in-uk",
      "kind": "crossheading",
      "number": null,
      "heading": "Group members with income from shipping subject to particular tax treatment in UK",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/9"
    },
    {
      "path": "schedule/15/paragraph/75",
      "kind": "paragraph",
      "number": "75",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-75",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/9/crossheading/group-members-with-income-from-shipping-subject-to-particular-tax-treatment-in-uk"
    },
    {
      "path": "schedule/15/part/9/crossheading/group-members-with-income-from-property-rental-subject-to-particular-tax-treatment-in-uk",
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      "number": null,
      "heading": "Group members with income from property rental subject to particular tax treatment in UK",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/9"
    },
    {
      "path": "schedule/15/paragraph/76",
      "kind": "paragraph",
      "number": "76",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-76",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/9/crossheading/group-members-with-income-from-property-rental-subject-to-particular-tax-treatment-in-uk"
    },
    {
      "path": "schedule/15/part/9/crossheading/meaning-of-accounting-expressions-used-in-this-part",
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      "number": null,
      "heading": "Meaning of accounting expressions used in this Part",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/9"
    },
    {
      "path": "schedule/15/paragraph/77",
      "kind": "paragraph",
      "number": "77",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-77",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/9/crossheading/meaning-of-accounting-expressions-used-in-this-part"
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    {
      "path": "schedule/15/part/10",
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      "heading": "Other interpretative provisions",
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      "extent": null,
      "status": null,
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      "path": "schedule/15/part/10/crossheading/the-worldwide-group",
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      "number": null,
      "heading": "The worldwide group",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/10"
    },
    {
      "path": "schedule/15/paragraph/78",
      "kind": "paragraph",
      "number": "78",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-78",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/10/crossheading/the-worldwide-group"
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    {
      "path": "schedule/15/part/10/crossheading/meaning-of-group",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “group”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/10"
    },
    {
      "path": "schedule/15/paragraph/79",
      "kind": "paragraph",
      "number": "79",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-79",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/10/crossheading/meaning-of-group"
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    {
      "path": "schedule/15/part/10/crossheading/meaning-of-ultimate-parent",
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      "number": null,
      "heading": "Meaning of “ultimate parent”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/10"
    },
    {
      "path": "schedule/15/paragraph/80",
      "kind": "paragraph",
      "number": "80",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-80",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/10/crossheading/meaning-of-ultimate-parent"
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    {
      "path": "schedule/15/part/10/crossheading/meaning-of-corporate-entity",
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      "heading": "Meaning of “corporate entity”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/10"
    },
    {
      "path": "schedule/15/paragraph/81",
      "kind": "paragraph",
      "number": "81",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-81",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/10/crossheading/meaning-of-corporate-entity"
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    {
      "path": "schedule/15/part/10/crossheading/meaning-of-relevant-noncorporate-entity",
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      "heading": "Meaning of “relevant non-corporate entity”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/10"
    },
    {
      "path": "schedule/15/paragraph/82",
      "kind": "paragraph",
      "number": "82",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-82",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/10/crossheading/meaning-of-relevant-noncorporate-entity"
    },
    {
      "path": "schedule/15/part/10/crossheading/treatment-of-entities-stapled-to-corporate-entities-or-relevant-noncorporate-entities",
      "kind": "crossheading",
      "number": null,
      "heading": "Treatment of entities stapled to corporate entities or relevant non-corporate entities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/10"
    },
    {
      "path": "schedule/15/paragraph/83",
      "kind": "paragraph",
      "number": "83",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-83",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/10/crossheading/treatment-of-entities-stapled-to-corporate-entities-or-relevant-noncorporate-entities"
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    {
      "path": "schedule/15/part/10/crossheading/treatment-of-business-combinations",
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      "number": null,
      "heading": "Treatment of business combinations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/10"
    },
    {
      "path": "schedule/15/paragraph/84",
      "kind": "paragraph",
      "number": "84",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009/schedule-15/paragraph-84",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/15/part/10/crossheading/treatment-of-business-combinations"
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      "affecting_title": "The Finance Act 2009, Sections 101 and 102 (Carbon Border Adjustment Mechanism) (Interest) (Appointed Day) Order 2026",
      "affecting_provisions": "art. 2"
    },
    {
      "type": "coming into force",
      "affected_provisions": "Sch. 54",
      "affecting": "uksi/2026/994",
      "affecting_title": "The Finance Act 2009, Sections 101 and 102 (Carbon Border Adjustment Mechanism) (Interest) (Appointed Day) Order 2026",
      "affecting_provisions": "art. 2"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10",
    "retrieved_at": "2026-10-28T17:04:30.431108+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}