{
  "url": "https://openlegislation.uk/income-tax-act-2007-amendment-no-2-order-2009/article-2",
  "json_url": "https://openlegislation.uk/income-tax-act-2007-amendment-no-2-order-2009/article-2.json",
  "legislation": "uksi/2009/2859",
  "legislation_title": "The Income Tax Act 2007 (Amendment) (No. 2) Order 2009",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007-amendment-no-2-order-2009",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendment of the Income and Corporation Taxes Act 1988",
  "text": "(1) The Income and Corporation Taxes Act 1988 is amended as follows.\n(2) In section 576D (share loss relief: the control and independence requirement) after subsection (3) insert—\n“(3A) Section 839 (connected persons) applies for the purposes of this section.”.\n(3) In section 777(13) (transactions in land: provisions supplementary to section 776), in the definition of “capital”—\n(a) after “section 776” insert “of this Act and Chapter 3 of Part 13 of ITA 2007”, and\n(b) for “corporation tax purposes” substitute “purposes of the Tax Acts”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 576D was inserted by paragraph 124 of Schedule 1 to the Income Tax Act 2007."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 777(13) was amended by paragraph 185(12) of Schedule 1 to the Income Tax Act 2007."
    }
  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affecting": "ukpga/2010/4",
      "affecting_title": "Corporation Tax Act 2010"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2859/article/2",
    "retrieved_at": "2026-10-29T03:03:26.417336+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."
}