{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1970-repealed-641992",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1970-repealed-641992.json",
  "id": "ukpga/1970/10",
  "title": "Income and Corporation Taxes Act 1970 (repealed 6.4.1992)",
  "short_title": "Income and Corporation Taxes Act 1970 (repealed 6.4.1992)",
  "long_title": "An Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments relating also to other taxes.",
  "citation": "1970 c. 10",
  "type": "ukpga",
  "year": "1970",
  "number": "10",
  "version": "current",
  "date": "1970-03-12",
  "revised": true,
  "valid_from": "1992-04-06",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1970-repealed-641992/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
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      "heading": null,
      "url": null,
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      "status": null,
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    },
    {
      "path": "section/1",
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      "number": "1—51",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1970-repealed-641992/section-1",
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      "status": "repealed",
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      "path": "part/II",
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      "heading": "Annual Payments and Interest",
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      "status": null,
      "parent": null
    },
    {
      "path": "section/51A",
      "kind": "section",
      "number": "51A",
      "heading": "General rule.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1970-repealed-641992/section-51A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/51B",
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      "number": "51B",
      "heading": "Qualifying maintenance payments.",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1970-repealed-641992/section-52",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1970-repealed-641992/section-67",
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      "status": "repealed",
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      "path": "part/VI",
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      "heading": "Schedule D",
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      "status": null,
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    {
      "path": "part/VI/chapter/I",
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      "heading": "The Charge",
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      "path": "section/108",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "heading": "Woodlands managed on a commercial basis.",
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    {
      "path": "section/112",
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      "number": "112—167",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1970-repealed-641992/section-112",
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      "number": "170",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1970-repealed-641992/section-170",
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      "path": "section/171",
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      "heading": "Carry-forward against subsequent profits.",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1970-repealed-641992/section-175",
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      "path": "section/238",
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      "heading": "Charge to corporation tax.",
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    {
      "path": "section/239",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1970-repealed-641992/section-239",
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      "path": "section/244",
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      "heading": "Time for payment of corporation tax: companies trading before financial year 1965.",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "path": "section/267",
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      "path": "section/268A",
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      "heading": "Postponement of charge on transfer of assets to non-resident company.",
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      "path": "section/269",
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      "heading": "Interest charged to capital.",
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      "heading": "Transfer of a UK trade.",
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      "path": "section/269B",
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      "heading": "Section 269A: anti-avoidance.",
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      "heading": "Transfer of a non-UK trade.",
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      "url": null,
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      "path": "section/270",
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      "number": "270",
      "heading": "Charge to tax on certain disposals of United Kingdom securities.",
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      "path": "section/271",
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      "number": "271",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1970-repealed-641992/section-271",
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      "path": "section/272",
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      "heading": "Groups of companies: definitions.",
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      "heading": "Transfer of United Kingdom branch or agency.",
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      "heading": "Transfers within a group: trading stock.",
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      "heading": "Disposal or acquisition outside a group.",
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      "path": "section/276",
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      "heading": "Replacement of business assets by members of a group.",
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      "path": "section/277",
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      "number": "277",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1970-repealed-641992/section-277",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XI/chapter/I/crossheading/groups-of-companies"
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      "path": "section/278",
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      "heading": "Company ceasing to be member of a group.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1970-repealed-641992/section-278",
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      "status": null,
      "parent": "part/XI/chapter/I/crossheading/groups-of-companies"
    },
    {
      "path": "section/278A",
      "kind": "section",
      "number": "278A",
      "heading": "Exemption from charge under s. 278 in the case of certain mergers.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1970-repealed-641992/section-278A",
      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "section/279",
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      "number": "279",
      "heading": "Shares in subsidiary member of a group.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1970-repealed-641992/section-279",
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      "path": "section/280",
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      "heading": "Transactions in a group.",
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      "status": null,
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      "path": "section/281",
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